This policy describes how we process your personal data. This policy is addressed to our current and former clients, prospective and potential future clients, as well as their respective shareholders, executive bodies, and other employees.

 

1. Purposes of data processing

We will process your personal data for the following purposes:

 

• to establish, manage and process the business relationship;
• to strengthen existing client relationships or to establish new client relationships or to approach interested parties, including providing information about current legal developments and our range of services (marketing);
• In the case of an assignment already made for the internal organization and claims management of the firm and to the extent commissioned by the client:
• to carry out payroll accounting for clients (including monthly payroll accounting, monthly and annual reports to authorities, etc.);
• to carry out financial and business accounting for clients;
• to carry out advisory and representation activities in the field of tax law and economic matters;
• for advice and representation in matters relating to social insurance contributions, insurance and benefits,
• to represent before administrative courts and administrative authorities and before legally recognized churches and religious communities in matters of contributions and before all other official institutions and
• for other advice and for the assumption of trust tasks and the administration of assets within the scope of authorization of Section 2 WTBG 201 7,
• as well as for each task assigned in accordance with Section 2 WTBG 2017
• to independently carry out those auditing activities that require the assurance of an independent auditor, in particular the legally prescribed and any public or private audit of the accounting, financial statements, cost accounting, calculations and commercial management of companies, which is associated with or without the issuance of a formal audit opinion, as well as
• to independently carry out other audits and agreed investigative measures;
• for payment accounting (business accounting) including payroll accounting and for calculation-based accounting (calculation), including advice in these areas,
• for advice and assistance in the field of accounting and financial statements and for the closing of business books,
• to provide all consulting services and activities related to business accounting
• for advice on the establishment and organisation of an internal control system,
• for restructuring advice, in particular for the preparation of restructuring reports, for the organisation of restructuring plans, for the examination of restructuring plans and for the accompanying control during the implementation of restructuring plans,
• for advice and representation in foreign exchange matters (without representation before ordinary courts),
• to provide expert opinions in the fields of accounting and financial statements and in those fields for which expert assessment requires knowledge of accounting or business administration,
• to carry out those auditing activities to which reference is made in other laws with the express provision that they can only be validly carried out by chartered accountants or auditors,
• to assume trust duties and to manage assets with the exception of the management of buildings,
• for advice on work-related issues and
• to work as a mediator
• as well as for each assigned task in accordance with Section 3 WTBG 2017.

 

If we collect your personal data from you, providing it is generally voluntary. However, we cannot fulfill our mandate, or cannot fully fulfill it, if you do not provide it.

 

2. Legal basis for processing

If you are a prospective customer or potential future client, we will only process your contact details for the purpose of direct marketing by sending you electronic mail or contacting you by telephone with your consent in accordance with Art. 6 (1) (a) of the General Data Protection Regulation (“GDPR”).
If you are our client, we process your personal data because this is necessary to fulfill the contract concluded with you (Art. 6 (1) (b) GDPR).

Furthermore, we process your personal data on the basis of our overriding legitimate interest in achieving the purposes stated under point 1 (Art. 6 (1) (f) GDPR) and on the legal basis of the WTBG 2017 (Art. 9 (2) (g) GDPR).

 

3. Transmission of your personal data

To the extent that this is absolutely necessary for the purposes stated under point 1, we will transmit your personal data to the following recipients:

 

• IT service providers employed by us and other service providers in connection with marketing activities,
• Administrative authorities, courts and public bodies,
• Chartered accountants for auditing purposes,
• Insurance on the occasion of the conclusion of an insurance contract concerning the benefit or the occurrence of the insured event (e.g. liability insurance),
• Clients, insofar as it concerns data of the shareholders, bodies and other employees of the respective client,
• Cooperation partners and legal representatives working for us,
• other recipients designated by the client (e.g. group companies of the client),
• Additionally, in the case of personal data of our clients’ employees in the area of payroll accounting:
  • Creditors of the employee and other parties involved in any associated legal proceedings, including in the case of voluntary salary assignments for outstanding claims,
  • Bodies of company and statutory interest representation
  • Insurance companies within the framework of an existing group or individual insurance policy as well as employee pension funds (MVK),
  • banks involved in the payment to the employee or to third parties,
  • Company doctors and pension funds,
  • Co-insured and
• Additionally, in the area of financial and business accounting for clients:
  • Debt collection companies,
  • Banks on behalf of the client,
  • Factoring companies, assignees and leasing companies.

Some of the above-mentioned recipients may be located outside Austria or process your personal data outside Austria.

The level of data protection in other countries may not correspond to that in Austria. We therefore take measures to ensure that all recipients receive an appropriate level of data protection.

To this end, we conclude, for example, standard contractual clauses (2010/87/EC and/or 2004/915/EC). These are available upon request (see section 6).

 

4. Storage period

We generally store your personal data until the end of the business relationship in the context of which we collected your data or until the expiry of the applicable statutory limitation and retention periods; furthermore, until the end of any legal disputes for which the data is required as evidence. If you are a client, former client, prospective or potential future client, or a contact person for one of the aforementioned, we will store your personal data for marketing purposes until you object or

the revocation of your consent, provided that the marketing measure is based on your consent.

 

5. Your rights in connection with personal data

You are entitled, among other things,
(i) to check whether and what personal data we process about you and to receive copies of this data,
(ii) to request the correction, addition or deletion of your personal data if it is incorrect or is not processed in accordance with the law,
(iii) to request that we restrict the processing of your personal data,
(iv) under certain circumstances, to object to the processing of your personal data or to withdraw your consent to the processing, where withdrawal may

The legality of the processing carried out before the revocation is not affected,

(v) to request data portability if you are our client

(vi) to know the identity of third parties to whom your personal data is transferred and

(vii) lodge a complaint with the Data Protection Authority.

 

6. Our contact details

If you have any questions about this declaration or would like to submit a request, please contact us:

smc Steirer Mika & Comp. Audit and Tax Consulting GmbH
Franz-Josefs-Kai 53, 1010 Vienna
Tel.: +43 1 535 50 25; Fax: +43 1 535 50 25 – 24
datenschutz@steirer-mika.at

 

7. Use of AccessWidget

Steirer, Mika & Comp. Wirtschaftstreuhand GmbH, Franz-Josefs-Kai 53, 1010 Vienna, uses the services of AccessiWay GmbH, based in Vienna, Austria, to create a website that is as digitally accessible as possible. In order to make the website technically accessible, purely technical data is transmitted to the server of AccessiBe Ltd, Israel (GDPR compliant through an adequacy decision), with an EU server location in Brussels, Belgium (GDPR compliant and additional SCC (Standard Contractual Clause). This data is SSL3 encrypted and immediately deleted after the accessible, technical information is accessed. No data is stored. Only the IP address and user agent (web browser) and referral website are transmitted. No cookies are set or stored; the data transfer is purely technical in nature and serves to create a barrier-free website.