Privacy policy

The German version of this page is the legally binding one and is available at Datenschutzerklärung. This English version is provided for convenience.

1. Controller

The controller for data processing on this website within the meaning of the General Data Protection Regulation (GDPR) is:

2. Hosting and server log files

This website is hosted by an external service provider: STRATO GmbH, Otto-Ostrowski-Straße 7, 10249 Berlin, Germany. The provider processes the data arising when the site is accessed on our behalf. This is based on a data processing agreement pursuant to Art. 28 GDPR.

Each time a page is requested, the server automatically records the information your browser transmits:

• IP address of the requesting device
• date and time of access
• name and URL of the file requested
• volume of data transferred and notification of successful retrieval
• the previously visited page (referrer), if transmitted
• browser type, browser version and operating system

This data is technically necessary to deliver the website, maintain its stability and detect attacks. The legal basis is our legitimate interest in secure and trouble-free operation (Art. 6 (1) (f) GDPR). This data is not merged with other sources and is not evaluated for marketing purposes.

3. Contacting us

This website has no contact form. The server accepts no input; there is nothing for it to store or forward.

If you write to us or call, we process your details solely to deal with your enquiry. The legal basis is Art. 6 (1) (b) GDPR for contract-related enquiries, otherwise our legitimate interest in responding (Art. 6 (1) (f) GDPR).

Please note that unencrypted e-mail can be read in transit. For confidential documents we are happy to agree on a secure transmission channel.

4. Processing within an engagement

If an engagement is entered into, we process the personal data required for it on the basis of Art. 6 (1) (b) GDPR and to comply with our legal obligations (Art. 6 (1) (c) GDPR), in particular under the German Tax Consultancy Act, the Fiscal Code and the Commercial Code.

As tax advisers we are bound by professional confidentiality under § 57 (1) StBerG and § 203 of the German Criminal Code. This policy concerns the website; for data processing within an engagement you will receive separate information under Art. 13 and 14 GDPR.

5. Cookies and storage on your device

This website does not set any cookies. No other information is stored on or read from your device either — neither in local storage nor in session storage. Consent under § 25 (1) TDDDG is therefore not required, and for the same reason no cookie banner is shown.

Details are set out in the cookie policy.

6. Fonts and external content

The fonts used (Inter and Manrope) are stored on and served from our own server. No connection is made to Google Fonts or any other content delivery network, and no IP address is transmitted to a third party.

This website does not embed maps, videos, social media buttons or any other third-party content. Loading a page generates no request to an external server.

7. Web analytics

We do not use any analytics tool. Neither Google Analytics nor a comparable service is running. We do not create usage profiles and do not track you across page views. The only data arising from your visit are the server log files described in section 2.

8. Recipients of the data

We only pass on personal data where necessary:

• to our hosting provider as a processor (section 2),
• to our e-mail provider for sending and receiving messages,
• to public authorities where we are legally obliged to do so.

For operation and maintenance our host engages processors of its own; the current list is set out in Annex 2 to its data processing agreement. They include providers established in Switzerland, for which the European Commission has issued an adequacy decision under Art. 45 GDPR; EU standard contractual clauses are agreed in addition. We ourselves transfer no data to a third country in connection with this website.

9. Retention period

We delete or anonymise server log files as soon as they are no longer needed for operation and security. Enquiries received by e-mail or telephone are kept until your matter has been dealt with conclusively and no statutory retention obligations remain. Documents arising from an engagement are subject to the retention periods under tax and commercial law.

10. Your rights

You have the following rights regarding your personal data:

• Access to whether and which data we process (Art. 15 GDPR)
• Rectification of inaccurate data (Art. 16 GDPR)
• Erasure, unless a retention obligation applies (Art. 17 GDPR)
• Restriction of processing (Art. 18 GDPR)
• Data portability (Art. 20 GDPR)
• Objection to processing based on a legitimate interest (Art. 21 GDPR)
• Withdrawal of consent with effect for the future (Art. 7 (3) GDPR)

An informal message to info@cosmotax.com is enough.

11. Right to lodge a complaint

You have the right to lodge a complaint with a data protection supervisory authority about the processing of your personal data (Art. 77 GDPR). The authority responsible for us is:

Bayerisches Landesamt für Datenschutzaufsicht (BayLDA)
Promenade 18, 91522 Ansbach, Germany
lda.bayern.de

12. Changes to this policy

We update this privacy policy whenever the technology of the website or the legal situation changes. The version published here is always the applicable one.

Encryption: this website is served exclusively over HTTPS, so the connection between your browser and our server is encrypted.