Name and contact information of the officer

This data pro­tec­tion dec­la­ra­tion pro­vides infor­ma­tion about the pro­cess­ing of per­son­al data on maas-pöller-sieglen Audit­ing Tax con­sul­tan­cy CPA’s web­site
Offi­cers: Dr. Rudolf Maas, Ralf Pöller
45128 Essen
Huysse­nallee 9
Tel. 0201 17 89 43 0

Scope and purpose of processing personal data

Accessing the website

When access­ing the web­site, the Inter­net brows­er used by the vis­i­tor auto­mat­i­cal­ly sends data to the serv­er of this web­site and tem­porar­i­ly stores it in a log file. Until auto­mat­ic dele­tion, the fol­low­ing data is stored with­out fur­ther input by the visitor:

  • IP address of the visitor’s device,
  • Date and time of access by the visitor,
  • Name and URL of the page accessed by the visitor,
  • Web­site from which the vis­i­tor access­es the firm’s web­site (so-called refer­rer URL),
  • Brows­er and oper­at­ing sys­tem of the visitor’s device as well as the name of the access provider used.

The pro­cess­ing of this per­son­al data is legit­i­mate in accor­dance with Arti­cle 6, para. 1, sen­tence 1, clause f) of the GDPR. The law firm has a legit­i­mate inter­est in pro­cess­ing the data for the pur­pose of

  • quick­ly estab­lish­ing con­nec­tion to the law firm’s website,
  • facil­i­tat­ing a user-friend­ly appli­ca­tion of the website,
  • acknowl­edg­ing and ensur­ing the secu­ri­ty and sta­bil­i­ty of the sys­tems, and
  • facil­i­tat­ing and improv­ing the admin­is­tra­tion of the website.

The pro­cess­ing is express­ly not done for the pur­pose of gain­ing per­son­al knowl­edge about the vis­i­tor to the website.

Disclosure of data

Per­son­al data is shared with third par­ties if

  • the per­son con­cerned has express­ly con­sent­ed to this in accor­dance with Arti­cle 6, para. 1, sen­tence 1, clause a) of the GDPR,
  • dis­clo­sure in accor­dance with Arti­cle 6, para. 1, sen­tence 1, clause f) of the GDPR for enforc­ing, exer­cis­ing or defend­ing of legal claims is nec­es­sary and there is no rea­son to assume that the per­son con­cerned has any pre­dom­i­nant­ly pro­tec­tive inter­est in not dis­clos­ing his/her data,
  • there is a legal oblig­a­tion for dis­clos­ing the data in accor­dance with Arti­cle 6, para. 1, sen­tence 1, clause c) of the GDPR, and/or
  • this is required in accor­dance with Arti­cle 6, para. 1, sen­tence 1, clause b) of the GDPRto ful­fil a con­trac­tu­al rela­tion­ship with the per­son concerned.

In oth­er cas­es, per­son­al data will not be dis­closed to third parties.

Your rights as the person concerned

With regards to how your per­son­al data is processed based on your vis­it to our web­site, you have the fol­low­ing rights as the „data sub­ject“ as defined under the GDPR:


You may request infor­ma­tion from us about whether your per­son­al data is being processed by us. There is no right to infor­ma­tion if grant­i­ng the desired infor­ma­tion would vio­late the oblig­a­tion of non-dis­clo­sure in accor­dance with Arti­cle 83 of the Tax Con­sul­tan­cy Act (StBerG) or if the infor­ma­tion must be kept secret for oth­er rea­sons, espe­cial­ly due to a pre­dom­i­nant­ly legit­i­mate inter­est of a third par­ty. Con­trary to this, there may be an oblig­a­tion to pro­vide the infor­ma­tion if your inter­ests out­weigh the inter­ests of non-dis­clo­sure, espe­cial­ly tak­ing any immi­nent loss or dam­age into account. The right to infor­ma­tion is also ruled out if the data is stored only because it should not be delet­ed due to legal or statu­to­ry reten­tion peri­ods or is used exclu­sive­ly for pur­pos­es of data back­up or data pro­tec­tion check­ing, pro­vid­ed that the pro­vi­sion of infor­ma­tion would require a dis­pro­por­tion­ate­ly high effort or expense, and the pro­cess­ing for oth­er pur­pos­es is ruled out by appro­pri­ate tech­ni­cal and orga­ni­za­tion­al mea­sures. Inso­far as in your case the right to infor­ma­tion is not ruled out and your per­son­al data is processed by us, you may request infor­ma­tion from us about the following:

  • Pur­pose of processing,
  • Cat­e­gories of your data processed,
  • Recip­i­ents or cat­e­gories of recip­i­ents to whom your per­son­al data is dis­closed, in par­tic­u­lar for recip­i­ents in third countries,
  • If pos­si­ble, the planned dura­tion for which your per­son­al data is stored or, if this is not pos­si­ble, the cri­te­ria for deter­min­ing the stor­age duration,
  • The exis­tence of a right to cor­rec­tion or dele­tion or restrict­ing the pro­cess­ing of per­son­al data con­cern­ing you or a right of objec­tion against the processing,
  • The exis­tence of a right of appeal to a data pro­tec­tion super­vi­so­ry author­i­ty, pro­vid­ed that the per­son­al data has not been col­lect­ed from you as the con­cerned per­son, the avail­able infor­ma­tion about the data origin,
  • if nec­es­sary, the exis­tence of an auto­mat­ed deci­sion-mak­ing, includ­ing pro­fil­ing and mean­ing­ful infor­ma­tion about the involved log­ic as well as the scope and the attempt­ed impact of auto­mat­ed deci­sion making,
  • if nec­es­sary, in the case of trans­mis­sion to recip­i­ents in third coun­tries, pro­vid­ed there is no res­o­lu­tion of the EU Com­mis­sion about the ade­qua­cy of the pro­tec­tion lev­el in accor­dance with Arti­cle 45, para. 3 of the GDPR, infor­ma­tion on the suit­able guar­an­tees that are pro­vid­ed in accor­dance with Arti­cle 46, para. 2 of the GDPR for the pro­tec­tion of per­son­al data.

Correction and completion

If you find that we have incor­rect per­son­al data about you, you may request us to prompt­ly cor­rect such incor­rect data. In case of incom­plete per­son­al data con­cern­ing you, you may request for com­ple­tion of the same.


You are enti­tled to dele­tion („right to be for­got­ten“), unless the pro­cess­ing is nec­es­sary for exer­cis­ing the right to free­dom of expres­sion, the right to infor­ma­tion or for meet­ing a legal oblig­a­tion or for per­form­ing a task of pub­lic inter­est and one of the fol­low­ing rea­sons is applicable:

  • The per­son­al data is no longer nec­es­sary for the pur­pos­es for which they have been processed.
  • The basis of jus­ti­fi­ca­tion for the pro­cess­ing was sole­ly your con­sent, which you have revoked.
  • You have filed an objec­tion to the pro­cess­ing of your per­son­al data, which we have made public.
  • You have filed an objec­tion against the pro­cess­ing of per­son­al data not made pub­lic by us, and there are no urgent legit­i­mate rea­sons for the processing.
  • Your per­son­al data was processed illegally.
  • The dele­tion of per­son­al data is required to meet a legal oblig­a­tion, which we are sub­ject to.

There is no claim for dele­tion, if in the case of legit­i­mate non-auto­mat­ed data pro­cess­ing, dele­tion is not pos­si­ble or pos­si­ble only with dis­pro­por­tion­ate­ly high expense due to the spe­cial nature of stor­age, and your inter­est in the dele­tion is low. In this case, the dele­tion is replaced by restric­tion of processing.