Welcome to the firm

Welcome to the law firm of tax consultant Ronald Köhler from Dresden. Please find out more about the firm and its range of services. As a client, you will find complementary offers in a protected area. I would be happy to answer your questions or to a meeting.

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Services for companies

Finanzbuchhaltung
Lohn
Jahresabschluss
Steuern
Beratung
Finanzbuchhaltung

Entscheidungsgrundlage für Unternehmer - Basis für Unternehmungsplanung

Die Bearbeitung Ihrer Buchhaltung erfolgt in der Regel im monatlichen oder quartalsweisen Rhythmus. Übergabe und Rücksendung von Belegen, Bearbeitungsdauer, Form der Auswertungen (auf Papier und/oder elektronisch) und weitere Einzelheiten werden mit dem Mandanten individuell vereinbart. Bereits im Unternehmen vorliegende elektronische Daten werden nach Möglichkeit importiert und weiterverarbeitet (z.B. DATEV-Unternehmen-Online, Warenwirtschaftssysteme, Online-Handelssysteme u.a.) Die regelmäßige gemeinsame Besprechung der erstellten Auswertungen mit dem Mandanten sowie laufende Hinweise zur Ordnungsmäßigkeit und Vollständigkeit der Belege sind selbstverständlich.

Grundauswertungen
  • Controllingreport
  • Betriebswirtschaftliche Auswertung (BWA)
  • Betriebswirtschaftlicher Kurzbericht
  • Summen- und Saldenliste
  • Offene-Poste-Liste
  • Umsatzsteuervoranmeldung
Erweiterungspakete
  • Branchenvergleich
  • Kostenstellen- und Kostenträgerrechnung
  • Plan-Ist-Vergleiche
  • Übernahme des Mahnwesens für Ihre Forderungen
  • fremdsprachige Auswertungen
  • individuelle Auswertungen nach Mandantenwunsch
Mögliche besondere Vereinbarungen
  • Elektronische Übertragung von Bankbewegungen über das DATEV-Rechenzentrum in die Kanzlei (spart die Übergabe der Bankauszüge - können beim Mandanten verbleiben)
  • Elektronische Führung des Kassenbuches und Übergabe der Daten an die Kanzlei
  • Nutzung von DATEV-Unternehmen-Online
  • Übernahme/Import von Datenbeständen aus dem EDV-System des Mandanten (z.B. Ein- und/oder Ausgangsrechnungen)
  • Erstellung der Buchhaltung auf mandanteneigenen EDV-Systemen oder Überlassung der DATEV-Software zur Erstellung der Buchhaltung beim Mandanten

Die Ermittlung der Besteuerungsgrundlagen für die Umsatzsteuervoranmeldung ist zwar häufig Anlass für den Auftrag an den Steuerberater zur Erstellung der Buchhaltung, maßgebend sollte jedoch die Nutzung der Auswertungen zur Analyse der eigenen wirtschaftlichen Situation sein. Von einfacher Buchhaltung mit wenigen Auswertungen (überwiegend bei kleineren Unternehmen) bis zu individuellen Lösungen mit integrierter Kosten- und Leistungsrechnung, Auswertungen mit Plan-Ist-Vergleich oder fremdsprachigen Auswertungen ist dabei die Palette der Mandantenwünsche breit gefächert.

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Lohn

Lohn- und Gehaltsabrechnung - sensibel und häufig zeitkritisch

Die Erstellung der monatlichen Lohn- und Gehaltsabrechnungen für Ihre Mitarbeiter erfolgt im Regelfall innerhalb von maximal 2 Arbeitstagen - von der Übermittlung der Lohndaten an die Kanzlei bis zur Bereitstellung der Abrechnung in Ihrem Unternehmen.

Regelmäßige Leistungen
  • Erstellung der Lohn- und Gehaltsabrechnungen
  • Erstellung von Lohnabrechnungen (BAULOHN)
  • Elektronische Übermittlung der Lohnsteuermeldung an das Finanzamt, der Meldungen an die Sozialversicherungsträger und die Berufsgenossenschaft
  • Übermittlung der Zahlungsaufträge
  • Erstellung von Probeabrechnungen
Besondere Leistungen
  • Beratung zur Personalkostenoptimierung
  • Erstattungsanträge nach Lohnfortzahlungsgesetz
  • Führung der Urlaubsstatistik
  • Erstellung von Bescheinigungen (z.B. für Krankenkassen, Arbeitsagentur etc.)
  • Bearbeitung der Reisekostenabrechnungen
  • Betreuung von Prüfungen durch Finanzamt oder Sozialversicherungsträger

Oft besteht seitens der Mandanten der Wunsch nach Verringerung des Verwaltungsaufwands für die Lohnabrechnung und Vermeidung von Papier. Wir wollen diesen Wünschen nachkommen und schlagen hierzu vor:

  • Wenn Sie Einzugsermächtigungen an Finanzamt und Krankenkassen erteilen, müssen Sie nicht monatlich wechselnde Zahlungstermine überwachen. Die Zahlungsaufträge für Nettolöhne werden im Rahmen der Lohnabrechnung mit aufbereitet und können elektronisch an die Kreditinstitute übermittelt werden.
  • Verzichten Sie auf unnötige Duplikate der Auswertungen,
  • Nutzung von DATEV-Unternehmen-Online

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Jahresabschluss

Jahresabschluss und Bericht - Informationsinstrument für Unternehmen, Kapitalgeber und Finanzamt

Kleine Einzelunternehmen und Personengesellschaften ermitteln den Gewinn durch Einnahmen-Überschuss-Rechnung, bei größeren Unternehmen und insbesondere Kapitalgesellschaften sind Bilanzen zu erstellen. Auf der Grundlage der Finanzbuchhaltung erfolgt in der Kanzlei die Erstellung der steuer- und handelsrechtlich erforderlichen Unterlagen, dabei werden die erforderlichen Abschlussbuchungen vorgenommen, letzte offene Punkte in der Buchhaltung geklärt und der Berichtsentwurf vorbereitet. Die Erstellung des Jahresabschlusses erfolgt in engem Zusammenwirken mit dem Mandanten. Die erstellten Entwürfe und voraussichtlichen Steuerbelastungen werden gemeinsam erörtert, Möglichkeiten der Inanspruchnahme steuerlicher Vorteile überprüft und der Empfängerkreis der Abschlussunterlagen abgestimmt.

Einnahmen-Überschuss-Rechnung
  • Erstellung auf Basis der Buchhaltung der Kanzlei, der eigenen Buchhaltung bzw. der Belegsammlung des Unternehmens
  • Übernahme von Datenbeständen aus Fremdbuchhaltungen
  • Erstellung der Einnahmen-Überschuss-Rechnung (Gewinnermittlung nach § 4 Abs. 3 EStG
  • Kurzbericht zur Einnahmen-Überschuss-Rechnung
  • Datenübernahme in das Formular des Finanzamtes (Anlage EÜR)
  • Ermittlung der Besteuerungsgrundlagen für Umsatzsteuer, Einkommensteuer und Gewerbesteuer
Bilanz/Gewinn- und Verlustrechnung
  • Erstellung auf Basis der Buchhaltung der Kanzlei oder der eigenen Buchhaltung des Unternehmens
  • Übernahme von Datenbeständen aus Fremdbuchhaltungen
  • Aufstellung Bilanz sowie Gewinn- und Verlustrechnung
  • Erstellung Jahresabschlussbericht
  • Plausibilitätsbeurteilung
  • Ermittlung der Besteuerungsgrundlagen für Umsatzsteuer, Gewerbesteuer, Körperschaft- oder Einkommensteuer
  • Erstellung fremdsprachiger Auswertungen
  • Vorbereitung Präsentation des Jahresabschlusses vor Kapitalgebern und Banken

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Steuern

Umsatzsteuer - Einkommenssteuer - Körperschaftssteuer - Gewerbesteuer ...

Häufig ist es zu spät, die steuerlichen Belastungen erst im Rahmen der Erstellung des Jahresabschlusses zu bestimmen. Nicht nur in Krisenzeiten kommt es darauf an, rechtzeitig und vorausschauend Steuernachzahlungen oder Steuererstattungen zu ermitteln, steuerliche Gestaltungen zu diskutieren und die hieraus entstehenden Liquiditätseffekte zu berücksichtigen. Eine Steuerplanung auf der Basis der aktuellen Buchhaltung gibt entsprechende Informationen.

  • Umsatzsteuererklärung
  • Gewerbesteuererklärung
  • Körperschaftssteuererklärung
  • Einkommenssteuererklärung
  • Prüfung von Steuerbescheiden
  • Vorbereitung und Begleitung von Betriebsprüfungen und Umsatzsteuersonderprüfungen
  • Vertretung vor Finanzgerichten

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Beratung

Lassen Sie sich beraten

  • Betriebswirtschaftliche Beratung
  • Unternehmenscontrolling
  • Unternehmensplanung, Investitions- und Finanzierungsplaung
  • Rechtsformwahl
  • Vorbereitung und Begleitung von Verhandlungen mit Banken, Finanzämtern etc.
  • Existensgründungsberatung
  • Unternehmensnachfolge
  • Betriebliche Altersversorgung
  • Prüfung steuerlicher Sachverhalte
  • Fördermittel, öffentliche Finanzierungshilfen

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DATEV Company Online >

Services for private individuals

Einkommenssteuer
Vermietung
Schenken/Vererben
Beratung
Einkommenssteuer

Obwohl es in den letzten Jahren genügend Bemühungen gab, das Einkommensteuerrecht zu vereinfachen, bleibt die korrekte Erstellung der Erklärung und Nutzung aller gesetzlich möglichen Möglichkeiten der Steuersparnis für den Laien mühsam und zeitraubend. Als Steuerberater kann ich diese Arbeit fachkompetent und fristgerecht für Sie übernehmen.

  • Erstellung der Einkommensteuererklärung
  • Steuerplanungen über mehrere Jahre
 

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Vermietung

Bei Vermietung von Wohn- und Gewerbeimmobilien spielen steuerliche Aspekte und Fragen der Finanzierung des Projektes häufig eine große Rolle. Bei Immobiliengesellschaften (Gesellschaften bürgerlichen Rechts oder Immobilienfonds) sind zur Ermittlung der steuerlichen Werte der Anteilseigner Gewinnermitlungen und Feststellungserklärungen zu erstellen.

  • Ermittlung des Überschusses der Einnahmen über die Ausgaben aus Vermietung und Verpachtung
  • Erstellung von Immobilienplanungen und Finanzierungskonzepten(Anschaffung, Vermietung, Finanzierung, Abschreibung)
  • Immobilienbewertung für steuerliche Zwecke (z.B. Erbschaftsteuer)
  • Erstellung von Erklärungen zur Feststellung der Einkünfte
  • Prüfung von Abschreibungs- und Sonderabschreibungsmöglichkeiten
  • Steuerliche Beratung rund um Immobilien (Grundsteuer, Grunderwerbsteuer)

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Schenken/Vererben

Die Übetragung von größeren Vermögen auf die folgende Generation kann zu Belastungen mit Erbschaft- oder Schenkungssteuer führen, die bei Wahl einer anderen Gestaltung vermieden werden kann oder sich zumindest verringert. Lassen Sie daher Ihre Wünsche und Vorstellungen zur Vermögensübertragung rechtzeitig auch unter steuerlichen Gesichtspunkten auf Ihre Vorteilhaftigkeit überprüfen.

  • Konzepte zur steuergünstigen Übertragung von Vermögen
  • Beratung zur Unternehmensnachfolge
  • erbschaft- und schenkungssteuerliche Bewertung von Vermögen
  • Erstellung von Erbschaft- und Schenkungsteuererklärungen

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Beratung

Kennen Sie Ihre steuerlichen Belastungen in den kommenden Jahren? Ist Ihre Altersvorsorge gut strukturiert?

  • Prüfung von Steuervorteilen bei privater und betrieblicher Altersvorsorge, Vorsorgeplanung
  • Private Finanz- und Vermögensplanung, Vermögensanalyse
  • Erstellung von Steuerplanungen über mehrere Jahre
  • Private steuerliche Gestaltungen

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Contact

Ronald Köhler, Tax Consultant

If you have any questions, don’t hesitate and contact us via the contact form. We look forward to seeing you.

Furthermore, we can be reached for you in the following ways.

Opening hours

Mon-Thu: 8.30a – 5.30pm
Friday: 8.30am – 1pm

Tel.: +49 (351) 652870
Fax: +49 (351) 6528720
Email: kanzlei@steuerkoehler.de

Contact form


Arnoldstraße 31, 01307 Dresden, Germany

Data protection and imprint

Imprint

Dipl.-Kfm. – (FH) Ronald Köhler, Tax Consultant

  • Address: Arnoldstraße 31, 01307 Dresden
  • Phone: +49 (351) 652870
  • Fax: +49 (351) 6528720
  • Email: kanzlei@steuerkoehler.de

Competent supervisory authority: Chamber of Tax Advisors of the Free State of Saxony

The legal professional title tax consultant was awarded in the Federal Republic of Germany.

The profession of tax advisors is essentially subject to the following professional regulations:

  1. Tax Advisory Act (StBerG)
  2. Implementing Ordinance on the Tax Advisory Act (DVStB)
  3. Professional Regulations (BOStB)
  4. Tax Advisor Compensation Ordinance (StBVV)

The professional regulations can be consulted by the competent Chamber of Tax Advisors (Tax Advisory Chamber of the Free State of Saxony, Emil-Fuchs-Straße 2, 04105 Leipzig, tel.: 0341/563360, fax: 0341/5633620).

Value Added Tax Identification Number pursuant to Section 27 a UStG: DE814466809 

Please note the terms of use and privacy policy for these websites!

Terms

1. Limitation

The contents of this website are for general information, they do not constitute individual tax advice. In particular, this does not replace individual personal advice with a tax advisor! The contents of this website are created with the greatest possible care. However, the provider does not guarantee the accuracy, completeness and timeliness of the content provided. The content of the website is used at the user’s own risk. The use of the website of the provider does not create any contractual relationship between the user and the provider.

2. External links

This website contains links to third-party websites (“external links”). These websites are subject to the liability of the respective operators. When the external links were first linked, the provider checked the foreign content to see if there were any legal violations. No legal violations were apparent at that time. The provider has no influence whatsoever on the current and future design and on the contents of the linked pages. The setting of external links does not mean that the provider makes use of the content behind the reference or link. Constant control of the external links is not reasonable for the provider without concrete references to legal violations. However, if legal violations are known, such external links will be deleted immediately.

3. Copyright and performance rights

The contents published on this website are subject to the German copyright and performance law. Any exploitation not permitted by the German copyright and performance Protection law requires the prior written consent of the provider or the respective rights holder. This applies in particular to duplication, processing, translation, storage, processing or Reproduction of content in databases or other electronic media and systems. Contents and rights of third parties are marked as such. The unauthorized duplication or transmission of individual contents or complete pages is not permitted and punishable by law. Only the production of copies and downloads for personal, private and non-commercial use is permitted.

The presentation of this website in external frames is only permitted with written permission.

4. Data protection

By visiting the provider’s website, you can Information about access (date, time, page viewed) stored Be. This data is anonymized. They are used exclusively for statistical purposes. A transfer to third parties, for commercial purposes or non-commercial purposes does not take place. The provider assigns expressly indicates that data transmission on the Internet (e.g. at the communication by e-mail) have security gaps and does not have a complete access by third parties. The use of contact details of the imprint on commercial advertising is expressly not desired, because the provider had previously given his written consent or a business relationship already exists. The provider and all on this Persons named on the website hereby object to any commercial use and disclosure of their data.

In addition, reference is made to the data protection declaration in accordance with the GDPR.

GDPR Privacy Policy
  1. Name and address of the controller
    The controller within the meaning of the General Data Protection Regulation and other national data protection laws of the member states as well as other data protection regulations is:
    • Ronald Köhler
    • Tax advisor
    • Arnoldstraße 31
    • 01307 Dresden
    • Germany
    • Phone: +49 351 652870
    • Email: kanzlei@steuerkoehler.de
    • Website: www.steuerkoehler.de
  2. Name and address of the Data Protection Officer
    A separate data protection officer of the controller is not appointed in accordance with the provisions of the Federal Data Protection Act (BDSG).
  3. General information on data processing
    1. Scope of processing of personal date
      We process the personal data of our users only insofar as this is necessary for the provision of a functional website as well as our contents and services. The processing of personal data of our users takes place regularly only with the consent of the user. An exception applies in cases where prior consent is not possible for factual reasons and the processing of the data is permitted by legal regulations.
    2. Legal basis for the processing of personal data
      Insofar as we obtain the consent of the data subject for processing operations of personal data, Art serves. 6 Abs. 1 lit. a EU General Data Protection Regulation (GDPR) as a legal basis. In the processing of personal data necessary for the performance of a contract to which the data subject is a party, Art serves. 6 Abs. 1 lit. b GDPR as the legal basis. This also applies to processing operations required to carry out pre-contractual measures. To the extent that processing of personal data is required to comply with a legal obligation to which our company is subject, Art serves. 6 Abs. 1 lit. c GDPR as the legal basis. In the event that vital interests of the person concerned or another natural person require the processing of personal data serves Art. 6 Abs. 1 lit. D GDPR as the legal basis. If processing is necessary to maintain the legitimate interest of our company or a third party and the interests, fundamental rights and fundamental freedoms of the person concerned do not outweigh the former interest, it is not for Art. 6 Abs. 1 lit. f GDPR as the legal basis for processing.
    3. Data erasure and storage period
      The personal data of the data subject will be deleted or blocked as soon as the purpose of the storage is omitted. Storage may also take place if this has been provided for by the European or national legislator in EU regulations, laws or other regulations to which the controller is subject. The data shall also be blocked or deleted if a storage period prescribed by the above-mentioned standards expires, unless there is a need for further storage of the data for the conclusion of a contract or a fulfilment of the contract.
  4. Provision of the website and creation of log files
    1. Description and scope of data processing
      Every time our website is accessed, our system automatically collects data and information from the computer system of the calling computer. The following data are collected:
      • Information about the browser type and version used
      • The user’s operating system
      • The user’s Internet service provider
      • Date and time of access
      • Websites from which the user’s system enters our website
      • Websites accessed by the user’s system through our website. The data is also stored in the log files of our system. This does not affect the IP addresses of the user or other data that allows the data to be assigned to a user. This data will not be stored together with other personal data of the user.
    2. Legal basis for data processing
      Legal basis for the temporary storage of the data is type. 6 abs. 1 lit. F DSGVO.
    3. Purpose of data processing
      sing The temporary storage of the IP address by the system is necessary in order to enable the delivery of the website to the computer of the user. For this purpose, the IP address of the user must be stored for the duration of the session. In these purposes lies also our legitimate interest in data processing by type. 6 Abs. 1 lit. f GDPR.
    4. Duration of storage
      The data will be deleted as soon as it is no longer necessary for the purpose of their collection. In the case of the collection of data for the provision of the website, this is the case when the respective session is finished.
    5. Possibility of objection and disposal
      The collection of data for the provision of the website and the storage of the data in log files is absolutely necessary for the operation of the website. There is therefore no possibility of objection on the part of the user.
  5. Contact form and e-mail contact
    1. Description and scope of data processing
      There is a contact form on our website, which can be used for electronic contact. It corresponds to the simplified form of sending an e-mail to the operator of the website. If a user takes advantage of this possibility, the transmitted personal data of the user will be stored. Alternatively, it is possible to contact you via the provided e-mail address. In this case, the personal data of the user transmitted with the e-mail will be stored. In this context, the data will not be passed on to third parties. The data is used exclusively for the processing of the conversation.
    2. Legal basis for data processing
      Legal basis for the processing of the data is in the presence of the consent of the user kind. 6 Abs. 1 lit. A DSGVO. The legal basis for the processing of the data transmitted in the course of sending an e-mail is art. 6 Abs. 1 lit. F DSGVO. If the e-mail contact is aimed at the conclusion of a contract, then additional legal basis for the processing is kind. 6 Abs. 1 lit. (b) DSGVO.
    3. Purpose of data processing
      The data will be deleted as soon as they are no longer necessary for the purpose of their collection. For the personal data from the input form of the contact form and those sent by e-mail, this is the case when the respective conversation with the user is terminated. The conversation ends if it can be inferred from the circumstances that the facts in question have been finally clarified.
    4. Duration of storage
      The data will be deleted as soon as it is no longer necessary for the purpose of their collection. For the personal data from the input form of the contact form and those sent by e-mail, this is the case when the respective conversation with the user is terminated. The conversation ends if it can be inferred from the circumstances that the facts in question have been finally clarified.
    5. Possibility of objection and disposal
      The user has the possibility to withdraw his consent to the processing of personal data at any time. If the user contacts us by e-mail, he can object to the storage of his personal data at any time. In such a case, the conversation cannot continue. For a revocation of consent and/or an objection to the storage, the user has the possibility of electronic, telephone or written contact with the operator of the website, which is offered on the website. All personal data stored during the contact will be deleted in this case.
  6. Cookies
    Our Internet pages use so-called “cookies”. Cookies are small text files and do not cause any damage on your end device. They are either stored temporarily for the duration of a session (session cookies) or permanently (permanent cookies) on your end device. Session cookies are automatically deleted at the end of your visit. Permanent cookies remain stored on your terminal device until you delete them yourself or until they are automatically deleted by your web browser.
    In some cases, cookies from third-party companies may also be stored on your terminal device when you enter our site (third-party cookies). These enable us or you to use certain services of the third-party company (e.g. cookies for the processing of payment services).

    Cookies have various functions. Many cookies are technically necessary because certain website functions would not work without them (e.g. the shopping basket function or the display of videos). Other cookies are used to evaluate user behaviour or display advertisements.

    Cookies that are required to carry out the electronic communication process (necessary cookies) or to provide certain functions that you have requested (functional cookies, e.g. for the shopping basket function) or to optimise the website (e.g. cookies for measuring the web audience) are stored on the basis of Art. 6 para. 1 lit. f DSGVO, unless another legal basis is given. The website operator has a legitimate interest in the storage of cookies for the technically error-free and optimised provision of his services. If consent to the storage of cookies has been requested, the storage of the cookies in question will be carried out exclusively on the basis of this consent (Art. 6 para. 1 lit. a DSGVO); the consent can be revoked at any time.

    Insofar as cookies are used by third-party companies or for analysis purposes, we will inform you separately about this within the framework of this data protection declaration and, if necessary, request your consent.
  7. Integration of MapBox
    This site uses the map service MapBox via an API. Provider is MapBox Inc, 740 15th St NW, Washington, DC 20005, USA. To use the functions of MapBox it is necessary to save your IP address. This information is usually transferred to a MapBox server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of MapBox is in the interest of an attractive presentation of our online offers and an easy findability of the locations we have indicated on the website. This represents a legitimate interest in the sense of Art. 6 para. 1 lit. f DSGVO. More information on the handling of user data can be found in the MapBox data protection declaration: www.mapbox.com/privacy
  8. Web fonts
    GOOGLE FONTS
    We process connection data and browser data with our processor Google Fonts, Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland for the purpose of providing the fonts required by the web browser to display the website. This data is processed only for the time necessary to select and transmit the fonts.
    The legal basis for the data processing is the legitimate interest (absolute technical necessity for the provision and delivery of the “Website” service expressly requested by you through your call) in accordance with Art. 6 para. 1 lit. f DSGVO.
    Insofar as Google Fonts carries out further independent processing of the data, Google is solely responsible for this. Details can be found in the Privacy Policy and in the FAQ of Google Fonts.

    FONT AWESOME
    We process with our order processor Fontawesome, Fonticons, Inc., 6 Porter Road, Apartment 3R, Cambridge, MA 02140, USA, connection data and browser data for the purpose of providing the fonts required by the web browser to display the website. This data is processed only for the time required to select and transmit the fonts.
    The legal basis for the data processing is the legitimate interest (unconditional technical necessity for the provision and delivery of the “Website” service expressly requested by you through your call) in accordance with Art. 6 para. 1 lit. f DSGVO.
    Insofar as Fontawesome carries out further independent processing of the data, Fontawesome is solely responsible for this. Details can be found in Fontawesome’s privacy policy.
  9. Rights of the data subject
    If personal data is processed by you, you are a data subject i.S.d. GDPR and you have the following rights over the controller:
    1. Right of access
      You can request confirmation from the controller whether personal data concerning you are processed by us. If such processing is available, you can request information from the controller for the following information:
      • (1) the purposes for which the personal data are processed;
      • (2) the categories of personal data that are processed;
      • (3) the recipients or the categories of recipients to whom the personal data concerning you has been or is still being disclosed;
      • (4) the planned duration of the storage of the personal data concerning you or, if specific information is not possible, criteria for determining the retention period;
      • (5) the existence of a right to rectification or erasure of personal data concerning you, a right to restriction of processing by the controller or a right to object to such processing;
      • (6) the existence of a right of appeal with a supervisory authority;
      • (7) any available information on the origin of the data where the personal data are not collected from the data subject;
      • (8) the existence of automated decision-making, including profiling, in accordance with Art. 22 paragraph. 1 and 4 GDPR and, at least in these cases, meaningful information on the logic involved and the scope and intended impact of such processing on the data subject. You have the right to request information on whether the personal data concerning you is transferred to a third country or to an international organisation. In this context, you may request to have the appropriate guarantees in accordance with the Article. 46 GDPR in connection with the transmission.
    2. You have the right to rectification and/or completion
      You have the right to rectification and/or completion to the controller if the personal data processed concerning you are incorrect or incomplete. The person responsible shall make the correction without delay.
    3. Right to restrict processing
      Under the following conditions, you may request the restriction of the processing of personal data concerning you:
      • (1) if you dispute the accuracy of the personal data concerning you for a period of time that enables the controller to verify the accuracy of the personal data;
      • (2) the processing is unlawful and you refuse to delete the personal data and instead request the restriction of the use of the personal data;
      • (3) the controller no longer needs the personal data for the purposes of processing, but you need it to assert, exercise or defend legal claims, or
      • (4) if you object to the processing in accordance with Art. 21 para. 1 GDPR and it is not yet clear whether the legitimate reasons of the person responsible outweigh your reasons. If the processing of personal data concerning you has been restricted, such data may only be used with your consent or for the assertion, exercise or defence of legal claims or for the protection of the law. other natural or legal person or for reasons of an important public interest in the Union or of a Member State. If the restriction of processing has been conditions, you will be informed by the controller before the restriction is lifted.
    4. Right to delete
      • a) Obligation to delete
        You may require the controller to delete the personal data concerning you without delay, and the controller is obliged to delete such data without delay, provided that one of the following applies:
        • (1) The personal data concerning you are no longer necessary for the purposes for which they were collected or otherwise processed.
        • (2) You revoke your consent, which is the reference to the processing in accordance with Article. 6 abs. 1 lit. a or kind. 9 para. 2 lit. a GDPR and there is no other legal basis for processing.
        • (3) They lay according to Article. 21 para. 1 GDPR objecting to the processing and there are no primary legitimate reasons for processing, or you submit according to Article. 21 para. 2 GDPR objecting to the processing.
        • (4) The personal data concerning you have been unlawfully processed.
        • (5) The erasure of personal data concerning you is necessary to fulfil a legal obligation under Union law or the law of the Member States to which the controller is subject.
        • (6) The personal data concerning you have been provided in relation to information society services offered in accordance with Art. 8 para. 1 GDPR.
      • b) Information to third parties
        Has the controller made the personal data concerning you public and is subject to it. Article. 17 para. 1 GDPR is obliged to delete them, it shall take appropriate measures, including technical measures, taking into account the available technology and the implementation costs, in order to ensure that data controllers who provide the personal data. to inform you that you, as a data subject, have requested that you delete all links to this personal data or copies or replications of such personal data.
      • c) Exceptions
        The right to erasure does not exist to the extent that the processing is necessary
        • (1) to exercise the right to freedom of expression and information;
        • (2) to fulfil a legal obligation requiring the processing under the law of the Union or of the Member States to which the controller is subject, or for the performance of a task which is in the public interest or in the exercise of which has been delegated to the person responsible;
        • (3) for reasons of public interest in the field of public health in accordance with Art. 9 para. 2 lit. h and i as well as kind. 9 para. 3 GDPR;
        • (4) for archival purposes in the public interest, scientific or historical research purposes or for statistical purposes in accordance with: Article. 89 paragraph 1 GDPR, in so far as the right referred to in section (a) is likely to make the attainment of the objectives of such processing impossible or seriously impaired, or
        • (5) for the assertion, exercise or defence of legal claims.
    5. Right to information
      If you asserted the right to rectification, deletion or restriction of the processing to the controller, the controller is obliged to disclose to all recipients to whom the personal data concerning you has been disclosed n to notify such rectification or erasure of the data or restriction of processing, unless this proves impossible or involves a disproportionate effort. You have the right to be informed of these recipients.
    6. You have the right to data portability
      You have the right to receive the personal data concerning you that you have provided to the controller in a structured, common and machine-readable format. In addition, you have the right to transfer this data to another controller without hindrance by the controller to whom the personal data has been provided, provided that:
      • (1) processing on a consent in accordance with Article. 6 Abs. 1 lit. a GDPR or type. 9 para. 2 lit. A GDPR or on a contract gem. Article. 6 Abs. 1 lit. b GDPR and
      • (2) the processing is carried out using automated procedures. In exercising this right, you also have the right to obtain that the personal data concerning you are transferred directly by one controller to another controller, insofar as this is technically feasible. The freedoms and rights of other persons must not be affected by this. The right to data portability shall not apply to the processing of personal data necessary for the performance of a task which is in the public interest or carried out in the exercise of official authority which is transferred to the controller. has been adopted.
    7. Right of objection
      You have the right to object at any time, for reasons arising from your particular situation, against the processing of personal data concerning you, due to art. 6 Abs. 1 lit. e or f GDPR to appeal; this shall also apply to profiling based on these provisions. The controller will no longer process the personal data concerning you, unless he can prove compelling legitimate grounds for the processing that outweigh your interests, rights and freedoms, or the processing serves the purpose of the the assertion, exercise or defence of legal claims. If the personal data concerning you are processed for direct marketing purposes, you have the right to object at any time to the processing of personal data concerning you for the purpose of such advertising; this also applies to profiling insofar as it is related to such direct marketing. If you object to the processing for direct marketing purposes, the personal data concerning you will no longer be processed for these purposes. You have the possibility to exercise your right of opposition in connection with the use of information society services, notwithstanding Directive 2002/58/EC, by means of automated procedures using technical specifications.
    8. Right to revoke the declaration of consent under data protection l
      aw You have the right to revoke your declaration of consent under data protection law at any time. The revocation of the consent does not affect the legality of the processing carried out on the basis of the consent until the revocation.
    9. Automated decision in individual cases, including profiling
      You have the right not to be subject to a decision based solely on automated processing, including profiling, that will give you legal action against you. ng or significantly affects you in a similar way. This does not apply if the decision
      • (1) is necessary for the conclusion or performance of a contract between you and the controller;
      • (2) is permitted by Union or Member State legislation to which the controller is subject and that legislation contains appropriate measures to safeguard your rights and freedoms and legitimate interests, or He
      • (3) with your express consent. However, such decisions may not be based on specific categories of personal data by type. 9 para. 1 GDPR, unless type. 9 para. 2 lit. a or g GDPR and appropriate measures have been taken to protect your rights and freedoms and your legitimate interests. With regard to the cases referred to in (1) and (3), the controller shall take appropriate measures to safeguard the rights and freedoms and your legitimate interests, including at least the right to the intervention of a person on the part of the controller. n, on presentation of one’s own position and on the challenge of the decision.
    10. Right to appeal to a supervisory authority
      Without prejudice to any other administrative or judicial remedy, you have the right to lodge a complaint with a supervisory authority, in particular in the Member State of your place of residence, your place or place of the alleged infringement, if you believe that the processing of the personal data concerning you violates the GDPR. The supervisory authority to which the complaint was lodged shall inform the complainant of the status and results of the complaint, including the possibility of a judicial appeal by art. 78 GDPR.