Privacy Policy

Information to be provided under Art. 13 and 14 GDPR

This website is operated by Asontas Wirtschaftsprüfungs- und Steuerberatungs GmbH & Co KG, Austria, 1040 Wien, Schwindgasse 4/7 („us“, „we“). This notice provides you with information how we will process your personal data. The statement addresses our existing and former clients, interested parties and potential future clients as well as their respective shareholders, board members and other members of staff. Furthermore we want to inform the visitors of our website how we process your personal data.

Contact with us

If you have contact via E-Mail with us, we will keep the data you sent to us for six months, in order to deal with your requests and follow-up questions. We will not pass this data on to third parties without your consent.

Processed data

As part of the activities we carry out in our office, we process the following data:

Clients:

Master data of our clients and their relatives
Data relating to a given group structure
Company-specific data of our clients to fulfil legal reporting obligations
Data relating to accounting and preparing of financial statements on behalf of our client
Data relating to preparing tax returns on behalf of our client
Data relating to processing of due diligence audits on behalf of our client
Data relating to processing of economic analysis on behalf of our client
Data relating to processing payment transactions on behalf of our client
Data relating to dunning processes on behalf of our client
Data relating to asp-services we provide to our client
Data relating to special tax-consultancy
Data relating to consultancy and legal defence in fiscal penal law matters including remedies
Data relating to support with judicial fiscal penal law procedure according to § 199 FinStrG
Data relating to accompaniment as a confidant
Data relating to consisting trustee relationships
Data relating to business management for third parties
Data relating to foundation council or supervisory boards
Contacts (board members and other members of staff) of the client
Data relating to third parties assisting us carrying out our services including details on type of cooperation
Data relating to activity recordings required for billing to clients
Data relating to debtor management
Data relating to cost accounting
Data relating to special ledger operations
Data relating to performance specific expenses and income
Master data of our client´s employees
Data of our client´s employees to fulfil social security obligations
Data of our client´s employees to fulfil obligations referring to labor law
Data of our client´s employees to ensure constitutional working rights
Data of our client´s employees relating to staff provision in accordance with BMVG
Data of our client´s employees relating to their employment relationship
Data of our client´s employees relating to time attendance
Data of our client´s employees relating to payroll accounting, classification due to collective agreement
Data of our clients´ employees relating to calculation of accruals
Data of our clients´ employees relating to consultancy on operational organization
Data of our clients´ employees relating to training
Data relating to the order/termination of a functional representative
Data relating to the prevention of exercise of a functional representative
Data relating to the calculation of functional compensation
Data relating to tax consultancy and special consultancy including remedies Federal Fiscal Court and Higher Administrative Court
Data relating to tax relevant due dates
Data relating to our client´s current and former employees, board members and other functional representatives
All data necessary to set up employment contracts according to § 2 Abs 3 lit 1 WTBG 2017
Master data of our client´s respective shareholders
Data relating to the corporate relationship
Master data of our client´s cooperation partners
Data relating to our client´s investors
Data relating to auditing services
Data relating to contracts concluded by our clients

Website:

During your visit of this website we will collect the following data:

visited website
date and time of access to a page of our website,
your IP address
amount of data sent in byte
name and version of your web browser,
the operating system you are using,
the website (URL), you visited before you accessed our website,
the retention time

Suppliers:

master data of suppliers
contact person (board members and other members of staff) of supplier
terms and conditions of delivery and service
data relating to insurance or financing of delivery or service
terms concerning financing and payment, bank data

Cookies

We use cookies on our website. A cookie is a small file, which is saved on your computer, while visiting a website. In general cookies are used to share additional functions with users on a website. Cookies cannot access other files or data on your computer, nor read or change these.

Most cookies on this website are session cookies. They are deleted automatically when leaving our website. Permanent cookies remain on your computer until you delete them manually in your browser. We use these permanent cookies to recognise you, when you visit our website in future.

If you want to control cookies on your computer, you can adapt browser settings. Then you receive a message if a website wants to save cookies. You also can block or delete cookies, if they are already saved on your computer. If you want to learn how to set these steps, see the „help“-button of your internet browser.

Please note, that blocking or deleting of cookies might affect your online-performance and prevent you from benefiting completely from our website.

Purposes of data processing

We will process your personal data for the following purposes:

Clients:

To establish, manage and execute the business relationship
To strengthen the existing relationship with the client or to build a new relationship with a client or to approach interested parties, including information on recent legal developments and the services we offer (marketing)
If we have already been engaged: for the purposes of our offices’ internal organization and loss management

And insofar as accordingly engaged by the client:

To perform payroll accounting for clients (including monthly payroll accounting, monthly and yearly notifications to authorities, etc.)
To perform financial bookkeeping for clients
To perform consulting and representative activities in the field of tax law and business matters
To advise and represent regarding matters related to social insurance contributions, policies and services
To represent before administrative tribunals and administrative authorities as well as before legally recognized churches and religious communities regarding matters related to contributions, and before all other official institutions, and
To provide other consulting services as well as to assume fiduciary activities and to manage assets within the scope of entitlement under Section 2 Austrian Public Accounting Professions Act 2017 (WTBG 2017)
As well as to perform any engagement pursuant to Section 2 WTBG 2017
To independently perform those public accounting assignments that require assurance services by an independent auditor, particularly – whether statutory or based on any public or private engagement – the audit of the bookkeeping, the financial statements, the cost accounting, the calculation and the commercial conduct of companies, either including or not including the issuance of a formal auditor’s report, as well as
To independently perform other assurance engagements and agreed-upon procedures
For the purposes of financial bookkeeping (administrative accounting), including payroll accounting, as well as cost accounting (calculation), including consulting services in these fields
To advise and support in financial reporting and financial statement accounting and in closing the books,
To perform any consulting services and activities in connection with corporate accounting
To advise on the implementation and organization of an internal control system
To advise on restructuring, in particular to prepare restructuring opinions, to organize recovery plans, to examine recovery plans and to provide support by monitoring the implementation of recovery plans
To advise and represent in foreign currency matters (excluding representation before ordinary courts of law),
To prepare expert opinions in the field of bookkeeping and financial statement accounting and in such fields where accounting or business knowledge is required to provide expert assessments
To perform those public accounting assignments that are referred to in other laws under the express provision that they are only valid when performed by public accountants
To assume fiduciary activities and to manage assets, excluding the management of buildings
To advise on methodological issues, and
To act as a mediator
As well as to perform any engagement pursuant to Section 3 WTBG 2017.

Website:

To provide this website and to improve and develop this website
To provide our clients and interested individuals with monthly news
To allow you access to our client platform („Klientenportal“)
To generate user statistics
To recognize, prevent or investigate attacs on our website

Suppliers:

To fulfil our requirements related to contractual obligations towards our suppliers
Management of supplier accounting

Insofar as we collect your personal data directly from you, you generally provide your data on a voluntary basis. However, we are unable to perform, or unable to fully perform, our engagement if you do not provide us with your personal data.

Legal basis of processing

If you are an interested party or a potential future client, we will only process your contact details for direct marketing purposes by sending you electronic mail or contacting you via telephone if you have given your consent pursuant to Article 6 (1) lit. a General Data Protection Regulation (GDPR).

If you are our client, we process your personal data because it is necessary for the performance of the contract concluded with you (Article 6 (1) lit. b GDPR). If you are our supplier we also process your personal data on the basis of the contract concluded with you.

Apart from that, we process your personal data based on our overriding legitimate interests to achieve the purposes stated under Item 1 (Article 6 (1) lit. f GDPR) and on the legal basis of WTBG 2017 (Article 9 (2) lit. g GDPR).

Transfer of your personal data

Insofar as essential for the purposes stated under Item 1, we will transfer your personal data to the following recipients:

IT service providers used by us as well as other service providers in connection with marketing activities
Administrative authorities, courts of law and public bodies
Public accountants for the purposes of auditing
Banks relating to the payment of invoices of our suppliers
Insurance companies upon conclusion of an insurance contract regarding the service or upon occurrence of the insured event (e.g. third party liability insurance)
Clients insofar the data concerned pertains to the shareholders, board members and other members of staff of the respective client
Cooperation partners and legal representatives acting for us
Other recipients determined by the client (e.g. group companies of the client)
Additionally in the case of personal data pertaining to our clients’ staff members in the field of payroll:
- The staff member’s creditors as well as other persons involved in the corresponding prosecution, if any – also in case of voluntary assignments of remuneration for debts due
- Board members of the corporate and legal representation of interests
- Insurance companies in the context of an existing group or individual policy as well as staff provision funds
- Banks responsible for payments to staff members or to third parties
- Company physicians and pension funds
- Co-insured parties, and
Additionally in the field of financial and administrative accounting for the client:
- Collection agencies to recover debts
- Banks on behalf of the client
- Factoring companies, assignees and leasing companies.

Some of the recipients stated above may be located outside of Austria or may process their personal data outside of Austria. The level of data protection in other countries may not be the same as in Austria. We thus take measures to ensure that all recipients offer an appropriate level of data protection. For example, we conclude standard contractual clauses (2010/87/EC and/or 2004/915/EC) to this end. They are available upon request (see Item 9).

As we see ourselves as data controller (Article 13 GDPR) we completed contracts with our processors following Article 28 GDPR.

Duration of storage, automated decision-making

Your personal data relating to our website will be kept for 3 months. A longer retention period is only chosen, if necessary, to investigate recognized attacs on our website.

We generally store your personal data until the business relationship – in the course of which we have collected your data – is terminated or until the applicable legal limitation and retention periods have expired; beyond that until any legal disputes for which the data are required as evidence have been brought to an end. Insofar as you are a client, former client, interested party or potential future client, or a contact at one of these parties, we store your personal data for marketing purposes until you object or – if the marketing measure is taken based on your consent – until you have withdrawn your consent.

No automated decision-making takes place.

Your rights in connection with personal data

Among others, you are entitled

to verify if and which of your personal data we process, and receive a copy of these data,
to request that your personal data are rectified, amended or erased insofar as they are processed inaccurately or not in conformity with the law,
to request us to restrict the processing of your personal data,
under certain circumstances to object to the processing of your personal data or to withdraw the consent to the processing previously given, whereby a withdrawal does not affect the lawfulness of the processing performed before the withdrawal,
to request data portability insofar as you are our client,
to know the identity of third parties to whom your personal data are transferred, and
to lodge a complaint with the data protection authority, www.dsb.gv.at.

Our contact details

Should you have any questions with regard to this statement, or should you wish you to make a request, please do not hesitate to contact us under:

Asontas Wirtschaftsprüfungs- und
Steuerberatungs GmbH & Co KG
Schwindgasse 4/7
1040 Vienna
Austria

T (+43 -1) 503 58 70
F (+43-1) 503 58 70 – 15
E office@asontas.at

Last updated on Oct 8, 2020