Data Protection

I. Declaration of data protection

General information

This data protection declaration informs according to § 13 Telemedia Law (TMG) in which way, to what extent and for what purposes personal data of visitors (hereinafter “you” or “user”) of the website are processed. The company mentioned under point 1 (hereinafter “we”) is a service provider within the meaning of the TMG and responsible within the meaning of data protection law.

Data processing on this website is based on the Basic Data Protection Ordinance (DS-GVO), the Federal Data Protection Act (BDSG) and the TMG. Depending on the individual case, other legal bases may also be applicable. In this sense, your personal data may also be processed on the basis of your consent.

1. Name and contact details of the person responsible

This data protection information applies to data processing by:

BTU SIMON GmbH Rechtsanwaltsgesellschaft, Steuerberatungsgesellschaft and BTU Treuhand GmbH Wirtschaftsprüfungsgesellschaft (hereinafter: BTU Group), Sonnenstrasse 9, 80331 Munich, Germany Email: Phone: +49 (0)89 – 290 817-0 Fax: +49 (0)89 – 290 817 -11.

2. Name and contact details of the company data protection officer for both responsible companies:

The data protection officer of both companies of the BTU Group, Mr. Bernd Bosch, can be contacted at the above address, Data Protection Department, or at

3. Your rights as a data subject

You are entitled,

a) to request information about your personal data processed by us in accordance with Article 15 DS-GMO.

In particular, you can obtain information on

a. processing purposes,
b. the category of personal data,
c. the categories of recipients to whom your information has been or will be disclosed,
d. the planned storage period,
e. the existence of a right to rectification, cancellation, limitation of processing or opposition,
f. the existence of a right of appeal,
g. the origin of your data, insofar as these were not collected from us, as well as about
h. require the existence of automated decision making, including profiling and, where appropriate, meaningful information on its details.

b) in accordance with Article 16 DS-GMO, to demand without delay the correction of incorrect personal data concerning you or the completion of your personal data stored by us.

c) to request the deletion of your personal data stored with us in accordance with Article 17 DS-GMO. This right does not exist if the processing
– to exercise freedom of expression and information,
– for the fulfilment of a legal obligation,
– for reasons of public interest; or
– is necessary to assert, exercise or defend legal claims.

d) to request the restriction of the processing of your personal data in accordance with Article 18 DS-GMO,
– if you dispute the accuracy of this data,
– if the processing is unlawful but you refuse to have it deleted and we no longer need the data, but you need it to assert, exercise or defend legal claims or you have lodged an objection to the processing in accordance with Article 21 DS-GMO.

e) to receive, in accordance with Article 20 DS-GMO, the disclosure of personal data provided by you, in a structured, current and machine-readable format or to request the transfer to another person responsible.

f) in accordance with Article 7(3) DS-GMO, to revoke your consent to us at any time. The consequence is that we are not allowed to continue the data processing based on this consent for the future.

4. Right of objection

If your personal data are processed on the basis of legitimate interests in accordance with Article 6(1), first sentence, point (f) of the DS GMO, you are entitled to object to the processing of your personal data in accordance with Article 21 of the DS GMO, provided that there are reasons for this which arise from your particular situation or the objection to direct marketing. In the latter case, you have a general right of objection, which we implement without specifying a particular situation.

If you would like to make use of your right of revocation or objection, simply send an e-mail to

5. Right of appeal

Under Article 77 of the DS GMO, you have the right to complain to a supervisory authority. As a rule, you can contact the supervisory authority of your usual place of residence or workplace or our office.

6. Processing of personal data

“For the purposes of this Privacy Policy, “processing” means any operation – whether or not performed by automated means – or any such series of operations in relation to personal data. These are, for example, the collection, recording, organization, arrangement, storage, adaptation or modification, reading, querying, use, disclosure by transmission, dissemination or any other form of provision. The adjustment or the link, the restriction, the deletion or the destruction are also included.

a. “Personal data” in the sense of this data protection declaration means all information relating to the personal or factual circumstances of a natural person and from which this person can be identified directly or indirectly. This includes, for example, your name, your postal address or your e-mail address or telephone number. The same applies to credit card and account information and other information that is directly or indirectly related to you.

b. Personal data within the meaning of this data protection declaration also includes information about visits to our website. These can be e.g. the IP address of the requesting computer, date, time and frequency of access, the geographical location from which access is made, name and URL of the file accessed or another website if access is made from this (referrer URL). This is usually done by cookies and / or log files (see paragraph 9 below).

7. Collection and storage of personal data as well as type and purpose of their use

a) Data storage when visiting the website

When you visit our website, the browser on your device automatically sends information to the server on our website. This information is temporarily stored in a so-called log file and automatically made anonymous or deleted after the end of the visit to our website. The following information is collected without your intervention and stored until it is automatically anonymized or deleted:

b. IP address of the requesting computer,
c. Date and time of access,
d. Name and URL of the retrieved file,
e. Website from which access is made (referrer URL),
f. Browser used,
g. if necessary, the operating system of your computer,
h. Name of your access provider (Internet service provider),
i. approximate location of the proxy server,
j. Status and amount of data transferred during your visit to our website.

We process the above data

a. to ensure a smooth connection of the website,
b. to ensure a comfortable use of our website,
c. for the evaluation of system safety and stability, and
d. for other administrative purposes.
e. In individual cases the processing can also take place for other purposes, provided that we are legally obliged to do so, e.g. because law enforcement authorities oblige us to do so.

The legal basis for data processing in accordance with this Data Protection Declaration is Article 6(1) DS-GMO. Our legitimate interest follows from the purposes listed above for data collection.

When you visit our website, we use cookies and analysis services. For more information on the use of cookies and analysis services, please refer to paragraphs 9 and 10 of this Privacy Policy.

b) Data storage when registering for our newsletter

If you have expressly consented in accordance with Article 6 paragraph 1 sentence 1 letter a DS-GMO, we will use your e-mail address to regularly send you our newsletter.

To receive the newsletter, it is sufficient to provide an e-mail address.

You can unsubscribe at any time. You can unsubscribe at the end of any newsletter or at any time by sending an e-mail to

c) When using our contact form

If you have any questions, you can contact us via a contact form provided on the website. A valid e-mail address is required so that we know who sent the request and can respond to it. Further information can be provided voluntarily.

Data will be processed for the purpose of contacting us in accordance with Article 6 paragraph 1 sentence 1 letter a DS-GMO on the basis of your voluntary consent.

The personal data that we collect for the use of the contact form will be automatically deleted after your request has been processed.

d) Use of your e-mail program

If you contact us via your e-mail program, it cannot be ruled out that third parties may take note of or falsify the content of the e-mail during transmission.

Messages with contents worthy of protection should therefore only be sent to us via our contact form or in encrypted form.

8. Disclosure of data

We will only pass on your personal data if

1) you have given your express consent pursuant to Article 6(1), first sentence, point (a) of the DS GMO.

2) the transfer in accordance with Article 6(1), first sentence, point (f), DS-GMOs

a. for assertion,
b. to be exercised or
c. in defence

of legal claims is necessary and there is no reason to assume that you have an overriding interest worthy of protection in the non-disclosure of your data.

3) there is a legal obligation for the transfer in accordance with Article 6(1), first sentence, letter c DS-GMO.

4) this is permitted by law and is required by Article 6 paragraph 1 sentence 1 letter b DS-GMO for the processing of contractual relationships with you.

9 Cookies

We use cookies on our website. Cookies are small files that your browser automatically creates and stores on your device (laptop, tablet, smartphone, etc.) when you visit our website. Cookies do not cause any damage to your end device. In particular, they contain neither viruses, Trojans nor other malware.

Information is stored in the cookie that results in each case in connection with the specifically used terminal device. This information includes, for example, your preferred language, your preferred activities on the website or information about the device used. Based on this information, our system can immediately recognize the end device and make the information directly available according to the settings you have made. We do not obtain direct knowledge of your identity.

We use cookies to make the use of our offer more pleasant for you.

For example, we use session cookies to determine whether you have already visited individual pages of our website during the current session. The session cookies are automatically deleted after leaving our website.

The data processed by cookies are necessary for the above-mentioned purposes in order to protect our legitimate interests and those of third parties pursuant to Article 6 paragraph 1 sentence 1 letter f DS-GMO.

Most browsers automatically accept cookies. However, you can configure your browser so that no cookies are stored on your computer or a message always appears before a new cookie is created.

Please note that the deactivation of cookies may result in you not being able to use all functions of our website.

10 Data security

We expressly point out that the transfer of data via the Internet is not completely secure. We can therefore not guarantee absolute security for the transmission of information to us via the Internet.

We use the most common SSL (Secure Socket Layer) method in conjunction with the highest level of encryption supported by your browser when you visit our website. Usually this is a 256 bit encryption. If your browser does not support 256-bit encryption, we use 128-bit v3 technology instead. Whether a single page of our website is transmitted in encrypted form is indicated by the closed display of the key or lock symbol in the lower status bar of your browser.

We use appropriate technical and organisational security measures to protect your data against accidental or intentional manipulation, partial or complete loss, destruction or against unauthorised access by third parties, insofar as this is within our power. Our security measures are continuously improved in line with technological developments.

11 Up-to-dateness and amendment of this data protection declaration

We are constantly developing our website and the services we offer. In particular, if new technologies are implemented and used, it may be necessary to amend this data protection declaration. The same applies to legal changes or official requirements. We therefore recommend that you read this data protection statement carefully again from time to time, not just now.

This data protection declaration comes into force on 24.05.2018



II. Compulsory information according to Art. 12 ff. DS GMO


Contact details of the person responsible:

Gregor Wenzel

Contact details (business):

BTU SIMON GmbH Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft sowie BTU Treuhand GmbH Wirtschaftsprüfungsgesellschaft

Anschrift: Sonnenstrasse 9, 80331 Munich
Telefon: +49 89 290817-0

Contact details of the data protection officer (business):

Bernd Bosch

Anschrift: Sonnenstrasse 9, 80331 Munich
Telefon: +49 89 290817-0

Where do we obtain your personal data from?

In principle, the collection of your data takes place on your premises. The processing of personal data provided by you is necessary to fulfil the contractual obligations arising from the contract concluded with us. Due to your duties to cooperate, it is unavoidable to provide the personal data requested by us, otherwise we will not be able to fulfil our contractual obligations. Otherwise, accounting and/or tax disadvantages for you can no longer be ruled out.

Within the framework of pre-contractual measures (e.g. master data entry in the interested party process), the provision of your personal data is necessary. If the requested data is not provided by you, a contract cannot be concluded.

Also during the execution of the contract, your master data, i.e. surname, first name and address (professional and/or private) as well as your contact data, including the e-mail address and/or telephone number for the preparation and/or execution of legal services and/or to provide you with additional information on our legal services, if you have requested one and have submitted your data to us (Art. 6 (1) lit. b DS-GVO).

If you provide us with further contact data and/or master data of third parties (e.g. employees, partners, representatives, agents, consultants or other third parties), we have a legitimate interest in also processing their data for the preparation and/or execution of legal services and/or providing you with additional information on our legal services. Unless our professional regulations conflict with this, we will inform these third parties that we have received this data from you (Art. 6 (1) lit. f DS-GMO).

In order to provide our services, it may be necessary to process personal data that we have received from other companies or other third parties, e.g. tax offices, your business partner or similar, for the respective purpose.

Furthermore, we may process personal data from publicly accessible sources, e.g. websites, which we use legitimately and only for the respective contractual purpose.


Purposes and legal bases of the processing

The personal data provided by you will be processed in accordance with the provisions of the European Data Protection Ordinance (DS-GVO) and the Federal Data Protection Act (BDSG):

On the basis of a consent (according to Art. 6 para. 1 lit. a DS-GMO)
The purposes of processing personal data result from the granting of consent. Your consent can be revoked at any time with effect for the future. Consents granted before the validity of the DS GMO (25 May 2018) can also be revoked. Processing that took place before the revocation remains unaffected by the revocation. Example: Sending a newsletter, release from professional secrecy to pass on the data you have provided to third parties (e.g. banks, insurance companies, shareholders, etc.) at your request.

For the fulfilment of contractual obligations (according to Art. 6 para. 1 item b DS-GMO)
The purposes of data processing result on the one hand from the introduction of pre-contractual measures which precede a contractually regulated business relationship and on the other hand from the fulfilment of obligations from the contract concluded with you.

Due to legal requirements (according to Art. 6 para. 1 lit. c DS-GMO) or in the public interest (according to Art. 6 para. 1 lit. e DS-GMO)
The purposes of data processing result from legal requirements or are in the public interest (e.g. compliance with retention obligations, proof of compliance with the tax consultant’s notification and information obligations).

Within the scope of the balancing of interests (according to Art. 6 para. 1 item f DS-GMO)
The purposes of the processing result from the protection of our legitimate interests. It may be necessary to process the data provided by you beyond the actual performance of the contract. Our legitimate interest may be used to justify the further processing of the data you provide, provided that your interests or fundamental rights and freedoms do not prevail. Our legitimate interest may be in individual cases: Enforcement of legal claims, defence against liability claims, prevention of criminal offences.


Who receives your personal data?

Within our company, those areas receive access to the personal data provided by you, which are necessary for the fulfilment of contractual and legal obligations and which are entitled to process this data.

In fulfilment of the contract concluded with you, only those bodies which require the data you have provided for legal reasons, e.g. tax authorities, social insurance carriers, competent authorities and courts, will receive it.

As a party to professional secrecy, we are obliged to observe and implement professional secrecy. Other recipients will only receive the data provided by you at your request if you release us from professional secrecy.

Within the scope of our services, we commission contractors who contribute to the fulfilment of contractual obligations, e.g. computer centre service providers, EDP partners, document shredders etc.. We contractually oblige these contractors to observe professional confidentiality and to comply with the requirements of the DS-GMO and the BDSG.



Will the data you provide be transferred to third countries or international organisations?

Under no circumstances will the data you provide be transferred to a third country or an international organisation. Should you wish to transfer the data you have provided to a third country or an international organisation in individual cases, we will only do so after your written consent and release you from professional secrecy.



Does automated decision making, including profiling, take place?

No fully automated decision making (including profiling) according to Art. 22 DS-GMO is used to process the data you provide.



Duration of processing (criteria for deletion)

The data provided by you will be processed for as long as it is necessary to achieve the contractually agreed purpose, in principle as long as the contractual relationship with you exists. After termination of the contractual relationship, the data provided by you will be processed to comply with legal storage obligations or on the basis of our legitimate interests. After expiry of the legal retention periods and/or the loss of our legitimate interests, the data provided by you will be deleted.

Expected periods of the storage obligations applicable to us and our legitimate interests:

Fulfilment of commercial, tax and professional retention periods. The periods for storage and documentation specified there range from two to ten years.
Preservation of evidence under the statute of limitations. According to §§ 195 ff. of the German Civil Code (BGB), these limitation periods can be up to 30 years, whereby the regular limitation period is three years.


Information about your rights

  • Right to correction Art. 16 DS-GMO:

You have the right to request the person responsible to correct your incorrect personal data without delay. Taking into account the purposes of the processing, you have the right to request the completion of incomplete personal data – also by means of a supplementary declaration.

  • Right to cancellation (“right to be forgotten”) Art. 17 DS-GMO:

You have the right to demand that the person responsible delete your data immediately. The person responsible is obliged to delete personal data immediately if one of the following reasons applies:

  1. Purposes for which the personal data was collected no longer apply.
  2. You revoke your consent to the processing. There is no other legal basis for the processing.
  3. You object to the processing. There is no other legal basis for the processing.
  4. The personal data have been processed unlawfully.
  5. The deletion of personal data is necessary to fulfil a legal obligation under Union law or the law of the Member States to which the data controller is subject.
  6. The personal data have been collected in relation to information society services provided in accordance with Article 8(1).
  • Right to limitation of processing Art. 18 DS-GMO &. ARTICLE 35 BDSG:

You have the right to request a limitation of the processing if one of the following conditions is met:

  1. You doubt the accuracy of the personal data.
  2. The processing is unlawful, but you refuse to delete it.
  3. Personal data is no longer required for the purposes of processing; however, you will need the data to assert, exercise or defend legal claims.
  4. You have filed an objection against the processing pursuant to Art. 21 para. 1 DS-GMO. As long as it has not yet been determined whether the legitimate reasons of the responsible person outweigh you, the processing will be restricted.
  • Right to data transferability Art. 20 DS-GMO:

You have the right to receive the data provided by you in a structured, common and machine-readable format from the person responsible. A forwarding to another responsible person may not be hindered by us.

  • Right of objection Art. 21 DS-GMO:

To do this, please contact the person responsible for processing (see above).

  • Right of appeal to the supervisory authority pursuant to Art. 13 para. 2 lit. d, 77 DS-GMO
    V. m § 19 BDSG:

If you believe that the processing of your data violates the DS GMO, you have the right to lodge a complaint with the regulatory authority. For this purpose, please contact the responsible supervisory authority.

  • Withdrawal of consent Art. 7 para. 3 DS-GMO:

If the processing is based on your consent in accordance with Art. 6 para. 1 lit. a or Art. 9 para. 2 lit. a (processing of special categories of personal data), you are entitled to withdraw the appropriately bound consent at any time without affecting the legality of the processing carried out on the basis of the consent until revocation..