Legal notice

BS & Vogt Partnerschaft mbB
Steuerberatungsgesellschaft, Wirtschaftsprüfungsgesellschaft

Limburger Straße 13
65510 Idstein
Germany

Phone 06126 / 22 674 – 0
Fax 06126 / 22 674 – 20
E-mail www.bs-vogt.de

Owner
Dipl. Volksw. Ibolya Vogt, tax consultant, auditor
Dipl. Kfm. Sebastian Vogt, tax consultant, auditor

Tax ID number
DE336985848

Professional liability

The professional activity is covered by a pecuniary loss liability insurance with HDI Versicherung, HDI Platz 1, 30659 Hannover, Germany, which is valid EU-wide in connection with the insured risks.

Supervisory authority for public accountants

Chamber of Public Accountants Corporate body under public law
corporation under public law

headquarters Berlin
Rauchstraße 26
10787 Berlin
Germany

Phone +49 (30) 726 161-0
Fax +49 (30) 726 161-212
E-mail
Web www.wpk.de

Supervisory authority for tax advisors

Cologne Chamber of Tax Consultants Corporate body under public law Hesse
corporation under public law

Gutleutstraße 175
60327 Frankfurt am Main
Germany

Phone +49 (69) 153 002-0
Fax +49 (69) 153 002-60
E-mail
Web www.stbk-hessen.de

Professional title

Die gesetzliche Berufsbezeichnung „Steuerberater“ wurde in der Bundesrepublik Deutschland verliehen. Staat der Zulassung ist die Bundesrepublik Deutschland.

Berufsrechtliche Regelungen

For auditors

Wirtschaftsprüferordnung (WPO)
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
Satzung für Qualitätskontrolle
Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)

Die Regelungen können bei der Wirtschaftsprüferkammer unter www.wpk.de eingesehen werden.

For tax advisors

Steuerberatungsgesetz (StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung der Bundessteuerberaterkammer (BOStB)
Steuerberatervergütungsverordnung (StBVV)

Die Regelungen können bei der Bundessteuerberaterkammer unter www.bstbk.de eingesehen werden.

Design and implementation of the website

Atikon Marketing & Werbung GmbH

Kornstraße 15
4060 Leonding
Austria

Phone +43 (732) 611 266
Fax +43 (732) 611 266-20
E-mail
Web www.atikon.de

Used images

Green leafs speech bubble, Mopic, Fotolia
spring background, Vitaly Krivosheev, Fotolia
Young sprout, lily, Fotolia
Work place, Sergey Nivens, Fotolia
Typing, pressmaster, Fotolia
Pen on document and glass of water, pressmaster, Fotolia
Using modern technologies, pressmaster, Fotolia
Businesswoman reading latest news, bloomua, Fotolia

Used symbols

IcoMoon - Free, Keyamoon, www.icomoon.io
Entypo, Daniel Bruce, www.icomoon.io
Font Awesome, Dave Gandy, www.icomoon.io
Iconic, P.J. Onori, www.icomoon.io

Basic orientation of the website

The website contains non-political news with regard to fiscal, social and economic law and primarily addresses the clients of our company.

Liability

With this website, the author intends to provide information completely and correctly to the best of his knowledge and belief and keep this information updated. Nevertheless, the author assumes no liability whatsoever for damage that may result from the use of the information provided - even if the damage results from the use of possibly incomplete or erroneous information. Liability for the contents of the linked pages is hereby excluded, since the author cannot influence the contents of the linked pages. Therefore liability for the contents of the pages to which the pages of this website are linked shall lie solely with the provider of the other website - in no event with the party referring to an external publication and contents by way of a link. If linked pages (particularly through a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then he shall cut off the link to such pages immediately.

Copyright

The content of the contents of this website created by the author himself is copyrighted. The information provided is intended for personal use only. It is prohibited to use any content of this website in violation of the provisions of the Copyright Act - in particular further use as in publications, copies and any form of commercial use and the transmission to third parties - also in part or in processed form - without the author’s explicit approval.

Information content

The information in this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the correctness, completeness, quality or up-to-dateness of the information provided.

Legal effectiveness

By using this website, the user is subject to the Terms and Conditions of Use hereunder. These Terms and Conditions of Use are part of the www presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with the current legislation, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected thereby.

Privacy statement

We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Federal Data Protection Act [BDSG]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.

General data collection activities during website visits

Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect are:

an internet protocol address (IP address),
the data and time of accessing the website,
the exact page accessed on our website,
the website from which you accessed our website (known as the referer),
the browser used and the version of this browser,
and the operating system used to access our website.

We process this data for the following purposes:

to warrant a smooth connection with the website,
to optimise content for you on our website,
and to warrant system security and stability.

These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. The legal basis for this processing is article 6 (1) (f) GDPR. We store these log files for a period of 2 months.

Google Maps

This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.

Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.

Contact form, Appointments

If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as well as the above mentioned general data. By using our form you agree that we may process your data. We will not disclose this data to any third party and will use the data exclusively for processing your request and for answering your enquiry. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. In case you contact us by email, the basis is article 6 (1) (f) GDPR. The data we collect during this process will be deleted as soon as it is no longer required for the purpose you provided it. This is the case when the respective conversation is finished. This in turn is the case when your enquiry appears to be resolved completely. If you contact us for placing a contract, a further legal basis is article 6 (1) (b) GDPR. In this case we keep your enquiry as a business letter for 7 years.

Reminder service

If you sign up for our reminder service, we will process and save your email address as this will allow us to remind you of specific dates at regular intervals by email as per your request. During sing up we obtain your permission to process your email address. We will retain your data until you unsubscribe from this service. We will not disclose your email address without your consent. Sign up is necessary for this service. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. You may withdraw your consent and unsubscribe from this service at any time without affecting the legality of the processing carried out with your consent up to the withdrawal. You may unsubscribe by clicking the link contained in every reminder email or by sending a message to the contact data supplied above. We retain your data as long as you are subscribed to the service.

Your rights

Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law, or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. A list of the competent supervisory authorities classified by Länder is available at www.datenschutz-wiki.de.

You will find further information on your rights at BFDI - Federal Commissioner for Data Protection and Freedom of Information.

Contact

Please address all inquiries, declarations and questions relating to data use to .

Cookies and local data storage

To improve your browsing experience, we use small text files known as "cookies" and other methods ("storage methods") to store data on your end device (e.g. in the local storage of your browser) to process your preferences and to enrich your user experience on our website. We do not use cookies and other storage methods to track your visits to our website. Cookies and other storage methods are routinely used by most websites today. If you are concerned about this, you can also set your browser to accept neither cookies nor other storage methods.

Use of social media

General information

Purpose of data processing: We use social media primarily to communicate with new and existing customers and to provide a wide audience with information about our company. In particular, we process contact and communication data for this purpose as well as data needed to measure the reach of the information we provide. Beyond this, the operator of the respective social media platform processes personal data for tracking (e.g. generation of user profiles based on usage behaviour or interests), remarketing (e.g. targeted advertisement by cooperation partners) and in order to be able to supply us with statistical analyses about the use of our service.
Data subjects: Generally all profile visitors, meaning individuals who access our profiles in social media.
Scope of data processing: For the purposes stated, we, or third parties commissioned by us, process personal data for the identification of the profile visitor (e.g. name, address), data necessary to contact the profile visitor (e.g. email, address, telephone number), data on usage behaviour (e.g. length of stay, websites accessed, content searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the website), the profile visitor's contents (e.g. texts, photos, videos) and also, subject to approval, data regarding the profile visitor's physical location.
This personal data related to the profile visitor is merged in a user profile and stored as a file ("cookie") on the profile visitor's terminal device. Other websites may also access these user profiles occasionally in order to use the data they contain for the targeted selection of advertising content or to supplement such data. Additionally, the third-party providers who make social media and other tools for data processing available for marketing purposes can store the data contained in the user profiles on their servers.
Legal grounds for data processing: We process personal data due to our legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
Data processing outside of the European Union: Sometimes, social media operators process data outside of the European Union.
Data subject rights: We ask profile visitors to exercise their right to be informed or any other data subject rights (e.g. erasure), where possible, by contacting the social media operators directly, because only the operators have unrestricted access to the processed data. Of course we will be happy to forward any data protection questions (e.g. information, correction, erasure) addressed to us to the respective social media operator.
For more information on asserting your data subject rights, in particular regarding the existing options of objecting to the processing of your data, please refer to the respective social media operator's privacy policy.
Use of cookies: The user profiles are stored as a file ("cookie") on the profile visitor's terminal device. The saving of this file is subject to the profile visitor's consent which can be withdrawn at any time.

Services used

Facebook

Service provider: Facebook Ireland Ltd., 4 Grand Canal Square, Grand Canal Harbour, Dublin 2, Ireland; a Facebook subsidiary, Inc., 1 Hacker Way, Menlo Park, California, USA; website: https://www.facebook.com.
Processed data: Data for the profile visitor's identification (e.g. name, address) for contact with the profile visitor (e.g. email address, telephone number), the profile visitor's contents (e.g. texts, photos, videos), data on the profile visitor's usage behaviour (e.g. length of stay, websites accessed, contents searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the profile) and also, subject to approval, data on the profile visitor's physical location.
Data subjects: All visitor profiles, meaning individuals who access our profiles on Facebook.
Legal grounds: Legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
Cookies: Facebook uses cookies to store the profile visitor's data. More about this: https://www.facebook.com/policies/cookies/
Objection: Generally speaking, Facebook allows you to object to the processing of data for the purposes stated above (https://www.facebook.com/settings?tab=ads). You can also prohibit the processing of your data for the purposes stated above by not approving the cookies necessary to do this. This may, however, compromise individual functions of our website.
Notwithstanding the above, there are also general opportunities to opt out for individual regions (Europe: https://www.youronlinechoices.eu; USA: https://www.aboutads.info/choices; Canada: https://www.youradchoices.ca/choices; international: https://optout.aboutads.info).
Information on data protection: Privacy Policy: https://www.facebook.com/about/privacy; joint agreement on the processing of personal data on Facebook profiles: https://www.facebook.com/legal/terms/page_controller_addendum; data protection information for profiles on Facebook: https://www.facebook.com/legal/terms/information_about_page_insights_data.

Twitter

Service provider: Twitter, Inc., 1355 Market Street, Suite 900, San Francisco, California, USA; website: https://www.twitter.com.
Processed data: Data for the profile visitor's identification (e.g. name, address) for contact with the profile visitor (e.g. email address, telephone number), the profile visitor's contents (e.g. texts, photos, videos), data on the profile visitor's usage behaviour (e.g. length of stay, websites accessed, contents searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the profile) and also, subject to approval, data on the profile visitor's physical location.
Data subjects: All profile visitors, meaning individuals who access our profiles on Twitter.
Legal grounds: Legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
Cookies: Twitter uses cookies to store the profile visitor's data. More about this: https://help.twitter.com/de/rules-and-policies/twitter-cookies
Objection: Generally speaking, Twitter allows you to object to the processing of data for the purposes stated above (https://www.twitter.com/personalization).
Information on data protection: Privacy Policy: https://www.twitter.com/de/privacy.