Data privacy statement for clients

This statement describes how the LeitnerLeitner Group (“we”) processes your personal data. The statement is directed at existing and former clients, interested parties, and prospective clients, as well as their respective company members, corporate bodies, and other employees.

LeitnerLeitner GmbH Wirtschaftsprüfer und Steuerberater, FN 197218b, Ottensheimer Straße 32, 4040 Linz, is responsible for data processing within the LeitnerLeitner Group.

The following companies belong to the LeitnerLeitner Group:

LeitnerLeitner GmbH Wirtschaftsprüfer und Steuerberater, FN 197218b, Ottensheimer Straße 32, 4040 Linz
LeitnerLeitner Steuerberatung GmbH, FN 79249v, Ottensheimer Straße 32, 4040 Linz
LeitnerLeitner Audit Partners GmbH Wirtschaftsprüfer, FN 225532s, Ottensheimer Straße 32, 4040 Linz
LeitnerLeitner Wirtschaftsprüfungs- und Steuerberatungsgesellschaft mbH, FN 237225k, Schwarzenbergplatz 14, 1040, Wien
LeitnerLeitner Salzburg GmbH Wirtschaftsprüfer und Steuerberater, FN 308974z, Hellbrunner Straße 7, 5020 Salzburg
LeitnerLeitner Österreich Wirtschaftsprüfungs GmbH, FN 254784h, Ottensheimer Straße 32, 4040 Linz
LeitnerLeitner Unternehmensberatung GmbH & Co KG, FN 244621m, Ottensheimer Straße 32, 4040 Linz
StartUpLeitner Axelerator GmbH in Liqu, FN 441307g, Schwarzenbergplatz 14, 1040 Wien
LeitnerLeitner Beteiligungs GmbH Wirtschaftsprüfer und Steuerberater, FN 395426i, Ottensheimer Straße 32, 4040 Linz
LeitnerLeitner International Consulting GmbH Wirtschaftsprüfer und Steuerberater, FN 445042z, Ottensheimer Straße 32, 4040 Linz
LeitnerLeitner Tirol GmbH Wirtschaftsprüfer und Steuerberater, FN 522162k, Sillgasse 12, 6020 Innsbruck

1. Purposes of data processing

We process your personal data for the following purposes::

for the establishment, administration, and handling of the business relationship
to strengthen our relationships with existing clients and/or to establish relationships with new clients or to approach interested parties, including the provision of information on current legal developments and our range of services (marketing, e.g. newsletter or invitations to events)
in the case of an existing mandate, for internal organization and claims management

and, if requested by the client:

to perform payroll management for clients (including monthly payroll accounting, monthly and annual reporting to the authorities, etc.)
to perform financial and administrative accounting for clients
to perform advisory and representation activities in the area of tax law and in business matters
to perform advisory and representation activities in social security matters related to contributions, insurance, and benefits
to represent clients before administrative courts and authorities and before legally recognized churches and religious communities in issues relating to contributions, and before all other official institutions
for other advisory activities and for the assumption of fiduciary duties and for the management of assets within the scope of Sec 2 of the Austrian Federal Act on Professions in the Field of Public Accounting 2017 (Wirtschaftstreuhandberufsgesetz – WTBG) as well as for each assigned task in accordance with Sec 2 of the Federal Act on Professions in the Field of Public Accounting 2017
to independently perform those fiduciary activities that require the assurance of an independent auditor, in particular the statutory auditing, based on a public or private mandate, of the accounting records, financial statements, cost accounting, calculation and commercial conduct of companies, with or without the issue of a formal audit certificate
to independently perform other audits and agreed analysis measures
for financial accounting including payroll accounting, and cost accounting, as well as advice in these matters
for advice and assistance in connection with financial reporting and balance sheets, and for the closure of the company’s accounts
to provide advisory services and activities in connection with the corporate accounting
to provide advice with regard to the establishment and organization of an internal control system
for restructuring consulting, in particular the preparation of restructuring reports, the organization of restructuring plans, the examination of restructuring plans, and to supervise the implementation of the restructuring plans
for advice and representation in foreign exchange matters (without representation before ordinary courts)
to provide expert opinions in the fields of accounting and financial statements, and in those areas requiring knowledge of accounting or business administration for their professional assessment
to perform those auditing activities that are referred to in other laws with the express provision that they are only valid when carried out by certified auditors or accountants
to assume fiduciary duties and to manage assets, with the exception of property management
for advice on work-related matters
for mediation activities
for the performance of activities in accordance with Sec 3 of the Act on Professions in the Field of Public Accounting 2017.

In principle, any personal data you share with us is provided voluntarily. However, should you not provide your personal data, we may not be able to fulfil our mandate, or can only fulfil it partially.

2. Legal basis for data processing

If you are an interested party or a prospective client, we will process your contact data for the purpose of direct advertising (in particular newsletters, invitations to events) via email only with your consent pursuant to Art 6(1)(a) of the General Data Protection Regulation (“GDPR”).

If you receive direct advertising from us, e.g. by post, this is due to our legitimate interest.

If you are our client, we process your personal data because this is necessary to perform the contract concluded with you (Art 6(1)(b) GDPR).

In addition, we process your personal data on the basis of our overriding legitimate interest in achieving the purposes referred to under Section 1 (Art 6(1)(f) GDPR) and on the legal basis of the Act on Professions in the Field of Public Accounting 2017 (Art 9(2)(g) GDPR).

3. Transfer of your personal data

Should it be necessary for the reasons listed in Section 1 of this statement, we will transfer your personal data to the following recipients:

IT service providers engaged by us as well as other service providers in connection with marketing activities,
administrative authorities, courts, and public bodies,
certified public accountants for auditing purposes,
insurance companies at the time of conclusion of an insurance contract regarding the benefit or in the occurrence of the insured event (e.g. liability insurance),
clients, insofar as the data in question are those of the company members, corporate bodies, and other employees of said client,
cooperation partners and legal representatives employed by us,
other recipients specified by the client (e.g. companies belonging to the same group),
also in the case of personal data of employees of our clients in the area of payroll management:
- creditors of the employee and any other parties involved in legal proceedings connected therewith, also in the event of voluntary salary assignment for due claims,
- corporate and statutory bodies representing employees’ interests,
- insurance companies within the scope of an existing group or individual insurance, as well as employee pension funds (Mitarbeitervorsorgekasse – MVK),
- banks involved in carrying out payments to employees or third parties,
- company physicians and pension funds,
- co-insured persons

in addition, in the area of financial and administrative accounting for clients:
- debt collection companies,
- banks operating on behalf of the client,
- factoring companies, assignees, and leasing companies.

Some of the aforementioned recipients may be located outside Austria or may process your personal data outside of Austria. The level of data protection in other countries may not correspond with the Austrian standard. Consequently, we take measures to ensure that all recipients offer an adequate level of data protection. For example, we conclude standard contractual clauses (2010/87/EU and/or 2004/915/EC). These documents are available on request (see Section 6).

4. Storage period

We store your personal data until termination of the business relationship within the scope of which we have collected your data, or until the expiry of the applicable statutory periods of limitation and retention; beyond that, until the conclusion of any legal disputes in which the data are required as evidence. If you are a client, former client, interested party, prospective client, or a contact person for one of the aforementioned, we store your personal data for marketing purposes until you object or withdraw your consent, insofar as the marketing measure is based on your consent.

5. Your rights in connection with personal data

Among other things, you have the right (i) to obtain confirmation as to whether and which of your personal data we process, and to receive copies of this data, (ii) to request the rectification of personal data, to have incomplete personal data completed, and to obtain the erasure of your personal data if they are incorrect or have been unlawfully processed, (iii) to obtain restriction of processing of your personal data, (iv) to object, under certain circumstances, to the processing of your personal data or to withdraw the consent previously given for processing, whereby the withdrawal of consent does not affect the lawfulness of processing based on consent before its withdrawal, (v) to demand data portability, provided that you are our client, (vi) to know the identity of third parties to whom your personal data is disclosed, and (vii) to lodge a complaint with the data protection authority.

Should you receive direct mailings from us, we expressly draw your attention to your right to object pursuant to Art 21 GDPR. You have the right to object at any time to processing of personal data concerning you for the purpose of direct marketing. If you object, your personal data will no longer be processed for these purposes. Our contact details are provided in Section 6.

6. Our contact details

If you have any questions regarding this statement, would like to submit an application, or want to object, or revoke your consent, please send an email to datenschutz@leitnerleitner.com or write to the following address:

LeitnerLeitner GmbH Wirtschaftsprüfer und Steuerberater
z.H. Datenschutzbeauftragter
Ottensheimer Straße 32, 4040 Linz

Last update 9.5.2018