Privacy Policy

Courtesy Translation — This is a convenience translation of the German privacy policy. The legally binding version is the German original.

Our Privacy Policy

We take the protection of your privacy seriously.

1. Name and Contact Details of the Controller

This privacy policy provides information about the processing of personal data on the law firm website of:

Controller:
REB Steuerberatung GbR, represented by Prof. Dr. Manzur Esskandari and Dr. Daniela Bick, Grosse Str. 84-85, D-49074 Osnabrueck
info@reb-steuerberatung.de
Phone: +49 541 2007190, Fax: +49 541 20071999.

Contact person for data protection at the firm:
Ms. Nicole Schmitt, Attorney at Law, Grosse Str. 84-85,
D-49074 Osnabrueck
info@reb-steuerberatung.de
Phone: +49 541 3573580, Fax: +49 541 3573588.

This website and its content were created in cooperation with external service providers.
All external service providers, in particular copywriters and design consultants, assume no liability for the accuracy, completeness, or timeliness of the content; responsibility for compliance with data protection requirements lies solely with the operator of the website.

2. Scope and Purpose of Processing Personal Data

Accessing the Website

When accessing this website www.reb-steuerberatung.de, the internet browser used by the visitor automatically transmits data to the server of this website, which is temporarily stored in a log file.

Processing is carried out pursuant to Art. 6(1)(f) GDPR and serves in particular the technical security, functionality, and optimization of the website.

Until automatic deletion, the following data is stored without any further input by the visitor:

IP address of the visitor's device,
Date and time of access by the visitor,
Name and URL of the page accessed by the visitor,
Website from which the visitor reached the firm's website (referrer URL),
Browser and operating system of the visitor's device as well as the name of the access provider used by the visitor

The processing of this personal data is justified pursuant to Art. 6(1)(f) GDPR. The firm has a legitimate interest in data processing for the purpose of:

establishing a swift connection to the firm's website,
enabling user-friendly use of the website,
detecting and ensuring the security and stability of the systems, and
facilitating and improving the administration of the website.

The processing is expressly not carried out for the purpose of gaining insights about the identity of the website visitor.

Our website is hosted by Netlify, Inc., 512 2nd Street, Suite 200, San Francisco, CA 94107, USA ("Netlify"). Netlify processes data in accordance with the GDPR as a data processor. Further information on data processing by Netlify can be found at: https://www.netlify.com/privacy/

3. Disclosure of Data

Personal data will be disclosed to third parties if:

the data subject has given explicit consent pursuant to Art. 6(1)(a) GDPR,
the disclosure is necessary pursuant to Art. 6(1)(f) GDPR for the establishment, exercise, or defense of legal claims, and there is no reason to assume that the data subject has an overriding legitimate interest in the non-disclosure of their data,
there is a legal obligation for the data transfer pursuant to Art. 6(1)(c) GDPR, and/or
it is necessary pursuant to Art. 6(1)(b) GDPR for the performance of a contractual relationship with the data subject.

In all other cases, personal data will not be disclosed to third parties.

4. Cookies

Our website uses cookies and similar technologies that may be set by Netlify, integrated third-party services, and the operator itself.

The legal basis for non-essential cookies is the explicit consent of the user pursuant to Art. 6(1)(a) GDPR and the German Telecommunications Digital Services Data Protection Act (TDDDG).
On the first visit, a cookie banner appears through which users can select and consent to the respective cookies.
For information about the cookies used, their purpose, storage duration, and third-party providers, please refer to the integrated cookie consent tool.

Note: Users can adjust their cookie settings at any time to determine which categories are accepted or rejected. Without consent, only technically necessary cookies will be set.

So-called cookies are used on the website. These are data packets exchanged between the server of the firm's website and the visitor's browser. They are stored on the respective devices (PC, notebook, tablet, smartphone, etc.) used when visiting the website. Cookies cannot cause any damage to the devices used. In particular, they do not contain viruses or other malware. Information is stored in the cookies that arises in connection with the specific device used. However, the firm cannot directly obtain knowledge of the identity of the website visitor.

Cookies are generally accepted by default browser settings. Browser settings can be configured so that cookies are either not accepted on the devices used or a specific notification is issued before a new cookie is created. However, please note that disabling cookies may prevent full use of all website features.

The use of cookies serves to make the use of the firm's web offering more convenient. For example, session cookies can be used to track whether the visitor has already visited individual pages of the website. After leaving the website, these session cookies are automatically deleted.

Temporary cookies are used to improve user-friendliness. They are stored on the visitor's device for a temporary period. When revisiting the website, the system automatically recognizes that the visitor has previously accessed the site and which entries and settings were made, so that these do not need to be repeated.

Cookies are also used to statistically analyze website visits and to improve the offering. These cookies enable automatic recognition that the website has previously been visited by the visitor upon a return visit. Automatic deletion of these cookies occurs after a specified period.

5. Integration of Third-Party Services and Content

Within our online offering, content or services from third-party providers, such as maps or fonts from other websites, may be integrated. This requires the third-party providers to use the IP address of the users in order to deliver the content to the user's browser. Furthermore, the providers of third-party content may set their own cookies and process user data for their own purposes, whereby usage profiles of users may be created from the processed data.

We use the following third-party services on this website; further information on privacy policies and opt-out options of the third-party providers can be obtained by following the respective links:

Maps provided by "Google Maps" from the third-party provider Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.
Privacy Policy: https://www.google.com/policies/privacy/
Opt-Out: https://www.google.com/settings/ads/

6. Analytics Tools and Advertising

Google Analytics

This website uses functions of the web analytics service Google Analytics. The provider is Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA. Google Analytics uses so-called "cookies." These are text files stored on your computer that enable analysis of your use of the website. The information generated by the cookie about your use of this website is usually transmitted to a Google server in the USA and stored there.

Google Analytics cookies are stored on the basis of Art. 6(1)(f) GDPR. The website operator has a legitimate interest in analyzing user behavior in order to optimize both its web offering and its advertising.

Browser Plugin

You can prevent the storage of cookies by adjusting your browser software settings accordingly; however, we point out that in this case you may not be able to use all functions of this website to their full extent. You can also prevent the collection of data generated by the cookie and related to your use of the website (including your IP address) by Google, as well as the processing of this data by Google, by downloading and installing the browser plugin available at the following link: https://tools.google.com/dlpage/gaoptout?hl=en

Objection to Data Collection

You can prevent the collection of your data by Google Analytics by clicking on the following link. An opt-out cookie will be set that prevents the collection of your data on future visits to this website: Disable Google Analytics. More information on how Google Analytics handles user data can be found in Google's privacy policy: https://support.google.com/analytics/answer/6004245?hl=en

7. Your Rights as a Data Subject

Insofar as your personal data is processed in connection with your visit to our website, you are entitled to the following rights as a "data subject" within the meaning of the GDPR:

7.1 Right of Access

You may request information from us as to whether personal data relating to you is being processed by us. No right of access exists if the provision of the requested information would violate the duty of confidentiality pursuant to § 83 of the German Tax Advisory Act (StBerG), or if the information must be kept confidential for other reasons, in particular due to an overriding legitimate interest of a third party. Notwithstanding the foregoing, there may be an obligation to provide information if, taking into account the threat of harm in particular, your interests outweigh the interest in confidentiality. The right of access is further excluded if the data is stored solely because it cannot be deleted due to statutory or regulatory retention periods or serves exclusively for data backup or data protection control purposes, provided that the provision of information would require a disproportionate effort and processing for other purposes is excluded by appropriate technical and organizational measures. If the right of access is not excluded in your case and your personal data is being processed by us, you may request information about the following:

Purposes of the processing,
Categories of personal data being processed concerning you,
Recipients or categories of recipients to whom your personal data has been or will be disclosed, in particular recipients in third countries,
If possible, the envisaged period for which your personal data will be stored, or, if not possible, the criteria used to determine the storage period,
The existence of the right to rectification or erasure or restriction of processing of personal data concerning you, or the right to object to such processing,
The existence of the right to lodge a complaint with a supervisory authority for data protection,
Where the personal data was not collected from you as the data subject, any available information on the source of the data,
Where applicable, the existence of automated decision-making, including profiling, and meaningful information about the logic involved and the scope and intended effects of automated decision-making,
Where applicable, in the case of transfer to recipients in third countries, if no adequacy decision of the EU Commission pursuant to Art. 45(3) GDPR exists, information about the appropriate safeguards pursuant to Art. 46(2) GDPR provided for the protection of personal data.

7.2 Rectification and Completion

If you find that we hold inaccurate personal data about you, you may request the immediate rectification of such inaccurate data. In the case of incomplete personal data concerning you, you may request completion.

7.3 Erasure

You have a right to erasure ("right to be forgotten"), provided that the processing is not necessary for the exercise of the right to freedom of expression, the right to information, or for compliance with a legal obligation, or for the performance of a task carried out in the public interest, and one of the following grounds applies:

The personal data is no longer necessary for the purposes for which it was processed.
The sole legal basis for the processing was your consent, which you have withdrawn.
You have objected to the processing of your personal data that we have made public.
You have objected to the processing of personal data that we have not made public, and there are no overriding legitimate grounds for the processing.
Your personal data has been unlawfully processed.
The erasure of the personal data is necessary for compliance with a legal obligation to which we are subject.

No right to erasure exists if, in the case of lawful non-automated data processing, erasure is not possible or is only possible with disproportionate effort due to the particular nature of the storage, and your interest in erasure is minor. In this case, restriction of processing takes the place of erasure.

7.4 Restriction of Processing

You may request the restriction of processing from us if one of the following grounds applies:

You contest the accuracy of the personal data. In this case, the restriction may be requested for the duration that enables us to verify the accuracy of the data.
The processing is unlawful and you request the restriction of use of your personal data instead of erasure.
Your personal data is no longer needed by us for the purposes of processing, but is required by you for the establishment, exercise, or defense of legal claims.
You have lodged an objection pursuant to Art. 21(1) GDPR. The restriction of processing may be requested for as long as it has not yet been determined whether our legitimate grounds override your grounds.

Restriction of processing means that personal data will only be processed with your consent, or for the establishment, exercise, or defense of legal claims, or for the protection of the rights of another natural or legal person, or for reasons of important public interest. Before we lift the restriction, we have a duty to inform you.

7.5 Data Portability

You have a right to data portability, provided that the processing is based on your consent (Art. 6(1)(a) or Art. 9(2)(a) GDPR) or on a contract to which you are a party, and the processing is carried out by automated means. The right to data portability includes, in this case, the following rights, provided that doing so does not adversely affect the rights and freedoms of others: You may request from us the personal data that you have provided to us in a structured, commonly used, and machine-readable format. You have the right to transmit that data to another controller without hindrance from us. Where technically feasible, you may request that we transmit your personal data directly to another controller.

7.6 Right to Object

If the processing is based on Art. 6(1)(e) GDPR (performance of a task carried out in the public interest or in the exercise of official authority) or Art. 6(1)(f) GDPR (legitimate interest of the controller or a third party), you have the right to object at any time, on grounds relating to your particular situation, to the processing of personal data concerning you. This also applies to profiling based on Art. 6(1)(e) or (f) GDPR. After exercising the right to object, we will no longer process your personal data unless we can demonstrate compelling legitimate grounds for the processing that override your interests, rights, and freedoms, or the processing serves the establishment, exercise, or defense of legal claims.

You may object at any time to the processing of personal data concerning you for the purposes of direct marketing. This also applies to profiling insofar as it is related to such direct marketing. After exercising this right to object, we will no longer use the relevant personal data for direct marketing purposes.

You may communicate your objection informally by telephone at +49 541 2007190, by email to info@reb-steuerberatung.de, by fax at +49 541 20071999, or by post to our firm's address stated at the beginning of this privacy policy.

7.7 Withdrawal of Consent

You have the right to withdraw any consent given at any time with effect for the future. Withdrawal of consent may be communicated informally by telephone at +49 541 2007190, by email to info@reb-steuerberatung.de, by fax at +49 541 20071999, or by post to our firm's address stated at the beginning of this privacy policy. The withdrawal of consent does not affect the lawfulness of the data processing carried out on the basis of the consent prior to the withdrawal. After receipt of the withdrawal, data processing based exclusively on your consent will be discontinued.

7.8 Complaint

If you believe that the processing of personal data concerning you is unlawful, you may lodge a complaint with a supervisory authority for data protection that has jurisdiction over your place of residence or workplace, or over the place of the alleged infringement.

8. Status and Updates of This Privacy Policy

This privacy policy is effective as of October 1, 2025. We reserve the right to update this privacy policy as needed in order to improve data protection and/or to adapt to changes in regulatory practice or case law.