Privacy Policy for Clients

1. Purposes of Data Processing

We will process your personal data for the following purposes:

• To establish, manage, and conclude the business relationship;
• To strengthen the existing client relationship or to build a new client relationship, or to approach interested parties, including informing you about current legal developments and our service offerings (marketing); (see Section 3)
• In the event of an existing mandate, for the internal organization and risk management of the firm,

and, where applicable, as instructed by the client:

• To conduct payroll processing for clients (including monthly payroll, monthly and annual reports to authorities, etc.);
• To conduct financial and business accounting for clients;
• To provide advisory and representation services in the areas of tax law and economic matters;
• To advise and represent clients in matters of contributions, insurance, and benefits concerning social security;
• To represent clients before administrative courts and authorities, as well as before legally recognized churches and religious communities in matters of contributions, and before all other governmental institutions;
• To provide other advisory services, to assume trustee duties, and to manage assets within the authorization scope of § 2 WTBG 2017;
• As well as any other tasks assigned in accordance with § 2 WTBG 2017.

If we collect your personal data directly from you, the provision of your data is generally voluntary. However, we may not be able to fulfill our mandate or may only be able to do so partially if you do not provide your personal data.

2. Legal Basis for Processing

If you are an interested party or a potential future client, we will process your contact data for the purpose of direct marketing, either by sending electronic mail or by telephone, only with your consent pursuant to Article 6(1)(a) of the General Data Protection Regulation (GDPR).

If you are our client, we process your personal data because it is necessary to fulfill the contract we have concluded with you (Article 6(1)(b) GDPR).

Otherwise, we process your personal data on the basis of our overriding legitimate interest to achieve the purposes outlined in Section 1 (Article 6(1)(f) GDPR) and on the statutory basis of the WTBG 2017 (Article 9(2)(g) GDPR).

3. Disclosure of Your Personal Data

To the extent necessary to fulfill the purposes outlined in Section 1, we will transmit your personal data to the following recipients:

• IT service providers engaged by us;
• Administrative authorities, courts, and public law entities;
• Chartered accountants for auditing purposes;
• Insurance companies in connection with concluding an insurance contract or upon occurrence of an insured event (e.g., liability insurance);
• Clients, to the extent that the data relates to shareholders, executives, and other employees of the respective client;
• Cooperation partners and legal representatives acting on our behalf;
• Other recipients designated by the client (e.g., group companies of the client);
• Additionally, in the case of personal data of employees of our clients in the area of payroll processing;
• Creditors of the employee and other parties involved in any associated legal proceedings, including in the case of voluntary salary assignments for due claims;
• Bodies of operational and statutory interest representation;
• Insurance institutions in the context of an existing group or individual insurance as well as employee provision funds (MVK);
• Banks involved in disbursements to the employee or to third parties;
• Occupational health physicians and pension funds;
• Co-insured persons and

Additionally, in the area of financial and business accounting for clients:

• Debt collection agencies for the collection of debts;
• Banks on behalf of the client;
• Factoring companies, assignees, and leasing companies.

Some of the recipients mentioned above may be located outside of Austria or may process your personal data outside of Austria. The level of data protection in other countries may not be equivalent to that of Austria.

We take measures to ensure that all recipients provide an adequate level of data protection. For this purpose, we enter into standard contractual clauses (2010/87/EC and/or 2004/915/EC). These are available upon request (see Section 6).

4. Data Retention

We generally store your personal data until the termination of the business relationship during which we collected your data, or until the expiration of the applicable statutory limitation and retention periods; beyond this, until the conclusion of any legal disputes in which the data is required as evidence.

If you are a client, former client, interested party, potential future client, or a contact person for any of the aforementioned, we store your personal data for marketing purposes until you object or withdraw your consent, provided that the marketing activity is based on your consent.

5. Your Rights in Relation to Personal Data

You have the right, among other things:

• To check whether and which personal data we process about you and to receive copies of this data;
• To request the rectification, supplementation, or deletion of your personal data if it is inaccurate or not processed in compliance with the law;
• To request that we restrict the processing of your personal data;
• Under certain circumstances, to object to the processing of your personal data or to withdraw the consent previously given for processing, noting that the withdrawal does not affect the lawfulness of processing based on consent before its withdrawal;
• To request data portability, provided you are our client;
• To know the identity of third parties to whom your personal data is transmitted; and
• To lodge a complaint with the data protection authority.

6. Contact Information

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

G & W International Steuerberatungs- und Wirtschaftstreuhand GmbH
Bösendorferstraße 9, 1010 Vienna
| www.steuerservice.at