Data Privacy Policy

The interdisciplinary iovos advisory and auditing group of independent professional entities (hereinafter also referred to as iovos) attaches great importance to protecting the privacy and rights of visitors of their website. We process your data as required and prescribed by the General Data Protection Regulation (GDPR) and the German Federal Data Protection Act (Bundesdatenschutzgesetz; BDSG).

This Data Privacy Policy informs you about the processing of personal information when using our website.

Personal information means all data that is identifies you, e.g., name, address, email addresses, user behavior, and your rights.

1. Name and contact details of the person processing data and of the data privacy officer

This Data Privacy Policy applies to data processing by:

  • iovos SCHMIEDEL SCHMELMER
    Partnerschaftsgesellschaft mbB Rechtsanwälte-Fachanwälte
    Adlerstr. 22, 90403 Nuernberg
    Partner: RA Sven Schmiedel, RA Ulrich Schmelmer
    Email: kanzlei@iovos.de
    Tel.: +49 911 274 23 23 - 0
    Fax: +49 911 274 23 23 - 10
  • iovos Steuerberatungsgesellschaft Ammon Prestel
    Partnerschaftsgesellschaft mbB
    Adlerstr. 22, 90403 Nuernberg
    Partner: WP/StB Jörg Ammon, WP/StB Stefan Prestel
    Email: steuer@iovos.de
    Tel.: +49 911 274 23 23 - 88
    Fax: +49 911 274 23 23 - 40
  • iovos GmbH
    Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
    Adlerstr. 22, 90403 Nuernberg
    Managing Directors: WP/StB Jörg Ammon, WP/StB Stefan Prestel
    Email: audit@iovos.de
    Tel.: +49 911 274 23 23 - 88
    Fax: +49 911 274 23 23 - 40
  • iovos AUDIT GmbH
    Wirtschaftsprüfungsgesellschaft
    Adlerstr. 22, 90403 Nuernberg
    Managing Directors: WP/StB Jörg Ammon, WP/StB Stefan Prestel, WP/StB Markus Schmid
    Email: audit@iovos.de
    Tel.: +49 911 274 23 23 - 88
    Fax: +49 911 274 23 23 - 40
  • iovos Schmid GmbH Steuerberatungsgesellschaft
    Dr.-Leo-Ritter-Strasse 2, 93049 Regensburg
    Managing Directors: WP/StB Markus Schmid, StB Franz Schmid
    Email: regensburg@iovos.de
    Tel.: +49 941 899 644 - 0
    Fax: +49 941 899 644 - 11
  • iovos Confirmatio GmbH Wirtschaftsprüfungsgesellschaft
    Dr.-Leo-Ritter-Strasse 2, 93049 Regensburg
    Managing Director: WP/StB Markus Schmid
    Email: regensburg@iovos.de
    Tel.: +49 941 899 644 - 0
    Fax: +49 941 899 644 - 11

The Data Privacy Officer designated by the aforementioned responsible persons is Mr. Kurt Mieschala, at the above-specified addresses, attn. Mr. Kurt Mieschala, or at rechtsanwalt@mieschala.de, respectively.

2. Collection and storage of personal information as well as type and purpose of its use

a. When visiting the website

When you visit our website www.iosos.de for information purposes, i.e., if you not register or otherwise transmit information, the browser used on your device automatically sends information to the server of our website. This information is temporarily stored in a so-called log file. The following information is recorded without your intervention and stored until it is automatically deleted:

  • IP address of the requesting computer;
  • Date and time of access;
  • Name and URL of the downloaded file;
  • Website from which the user was directed (referrer URL);
  • The browser used and, if applicable, the operating system of your computer as well as the name of your access provider;
  • other data and information serving the purpose of protecting our IT systems against or in the event of unauthorized access.

The data listed will be processed by us for the following purposes:

  • ensuring smooth connection to the website;
  • ensuring convenient use of our website;
  • evaluation of system security and stability;
  • and for other administrative purposes.

The legal basis for data processing is Art. 6 (1) s. 1 lit. f GDPR. Our legitimate interest arises from the purposes listed above for data collection. Under no circumstances will we use the data collected for the purpose of drawing conclusions about you.

In addition, we use cookies and analysis services when you visit our website. You will find more detailed explanations under Sections 4 and 5 of this Data Privacy Policy.

b. When you send us an email

If you have any questions, please do not hesitate to contact us by email. When sending us an email, you are voluntarily providing the information transmitted. If required for the processing of or replying to your email, we store your information. The data are deleted once your email and any inquiries have been proceeded.

Data processing for the purpose of contacting us is based on your voluntarily granted consent in accordance with Article 6 (1) s. 1 lit a GDRP.

c. When you send us an application by mail or email

We also collect and process the applicants’ data for the purpose of facilitating the application process. For the purpose of facilitating the application process, we also collect and process personal information of applicants responding to job advertisements or unsolicited applications. As an applicant, you are sending us this information voluntarily.

If an service, employment, internship, or apprenticeship agreement is entered into, the transmitted information is stored for the purpose of processing such employment, internship or apprenticeship relation.

If the application is rejected, the application documents are deleted six months after notification of the rejection, unless deletion conflicts with any other legitimate interests of the data controller (e.g., burden of proof in proceedings under the General Non-Discrimination Act (Allgemeines Gleichbehandlungsgesetz; AGG)).

d. Other purposes

Legal basis for the processing of personal information

  • Art. 6 (1) lit. a GDPR in case of your consent to any specific processing of your data;
  • Art. 6 (1) lit. b GDPR in case of performance of an agreement, e.g., sale, rendering of services, or other services or considerations,;
  • Art. 6 (1) lit. c GDPR in case of any legal obligation we are subject to, such as meeting tax-law requirements;
  • Art. 6 (1) lit. f GDRPR if processing is necessary to safeguard our legitimate interest or those of a third party and if your interests, fundamental rights, and freedoms do not outweigh the such interests.

e. Deletion of data

We only process and store personal information for the period of time necessary to achieve the purpose of storage or as provided for by the laws and legal regulations applicable to us.

Upon expiry of the storage purpose or expiration of a legally mandated storage or retention period, personal information is deleted or blocked on a regular basis and in accordance with the legal regulations.

3. Disclosure of data

Your personal information is not disclosed to third parties for purposes other than those listed below.

We only disclose your personal information to third parties if:

  • you have given your express consent pursuant to Art. 6 (1) s. 1 lit. a GDPR;
  • the disclosure pursuant to Art. 6 (1) s 1 lit. f GDPR is required for assertion, exercising or advocacy of legal claims and there is no reason to believe that you have any overriding interest, worthy of protection, in not disclosing your information;
  • in the event that a legal obligation exists for the disclosure under Art. 6 (1) s. 1 lit. c GDPR; and
  • this is legally permissible and required under Art. 6 (1) s. 1 lit. b GDPR for the purpose of performing agreements with you.

4. Cookies

a) This website uses the following types of cookies, the scope and functionality of which are explained below:

  • Transient cookies (cf. b)
  • Persistent cookies (cf. c).

b) Transient cookies are automatically deleted when you close the browser. This includes in particular session cookies. These store a so-called session ID by means of which various requests from your browser can be assigned to the common session. This allows your computer to be recognized when you return to our website. Session cookies are deleted when you log out or close the browser.

c) Persistent cookies are automatically deleted after a specified period, which may differ depending on the cookie. You can delete the cookies at any time in the security settings of your browser.

d) You can configure your browser settings as desired and refuse to accept third-party cookies or any cookies. Please note that you may not be able to use all functionalities of this website.

5. Analytical tools

a. Use of Google Analytics

(1) This website uses Google Analytics, a web analysis service provided by Google Inc. (“Google”). Google Analytics uses so-called “cookies,” which are text files stored on your computer allowing analysis of the way in which users use the website. The information generated by the cookie about your use of the website is usually transmitted to and stored by Google on servers in the United States. However, if IP anonymization is enabled on this website, your IP address will first be truncated by Google within the member states of the European Union or other states party to the agreement on the European Economic Area. Only in exceptional cases will the entire IP address be transmitted to a Google server in the United States and truncated there. Google will use this information on behalf of the operator of this website to analyze your use of the website, to compile reports on website activity, and to provide other services regarding website activity and internet usage for the website operator.

(2) The IP address transmitted by your browser as part of Google Analytics is not merged with other Google data.

(3) You can prevent cookies from being stored by selecting the appropriate settings in your browser; however, please note that by doing so, you may not be able to enjoy the full functionality of this website. You can also prevent the collection of data generated by the cookie and related to your use of the website (including your IP address) for Google, as well as the processing of this data by Google, by downloading and installing the browser plugin available at the following link: http://tools.google.com/dlpage/gaoptout?hl=de.

(4) This website uses Google Analytics with the extension “_anonymizeIp().” Thus, IP addresses are only processed in a truncated format in order to prevent Google from identifying specific individuals' use of the site. This means: If the data collected about you identify you personally, they are blocked immediately and the personal information is deleted as soon as possible.

(5) We use Google Analytics to analyze and regularly improve the use of our website. Using the statistics and insights gained, we can improve our offer and make it more interesting for you as a user. In those exceptional cases where personal information is transmitted to the United States, Google has undertaken to comply with the EU-U.S. Privacy Shield. https://www.privacyshield.gov/EU-US-Framework. The legal basis for the use of Google Analytics is Art. 6 (1) s. 1 lit. f GDPR.

(6) Third-party provider information: Google Dublin, Google Ireland Ltd., Gordon House, Barrow Street, Dublin 4, Ireland, Fax: +353 (1) 436 1001. Terms and Conditions of Use: http://www.google.com/analytics/terms/de.html, Overview of Data Privacy: http://www.google.com/intl/de/analytics/learn/privacy.html, as well as the Data Privacy Policy: http://www.google.de/intl/de/policies/privacy.

6. Other tools

Google Maps

This site uses the Google Maps map service via an API, provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94033, United States.

To use Google Maps functionalities, it is necessary to save your IP address. The information are usually transmitted to and stored by Google on servers in the United States. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of an appealing presentation of our website and facilitates the location of the places we specify on the website. This is deemed a legitimate interest within the meaning of Art. 6 (1) lit. f GDPR.

For more information on data processing, see Google Maps Data Privacy Policy: https://www.google.de/intl/de/policies/privacy/ and Google Maps https://www.google.com/intl/de_de/help/terms_maps.html

7. Rights of the data subject

You have the right:

to request information about the personal information we have processed about you (Art. 15 GDPR). In particular, you may obtain information about the purposes of processing, the category of personal information, the categories of recipients to whom your data has been or will be disclosed, the planned storage period, the existence of a right to correction, deletion, restriction of processing or objection, the existence of a right of appeal, the origin of your data, if this has not been collected by us, and requires the existence of automated decision-making including profiling and, where appropriate, meaningful information about its detail.

to immediately request the correction of incorrect or complete personal information stored by us (Art. 16 GDPR).

to request the deletion of your personal information stored by us unless the processing is necessary to exercise the right to freedom of expression and information, to fulfil a legal obligation, for reasons of public interest or to assert, exercise or defend legal claims (Art. 17 GDPR).

to demand the restriction of processing of your personal information, as far as the accuracy of the data is disputed by you, the processing is unlawful, but you reject its deletion and we no longer need the data, but you need this to assert, exercise or for the defense of legal claims (Art. 18 GDPR) or you have objected to processing in accordance with Art. 21 GDPR.

to receive your personal information that you have provided to us in a structured, current and machine-readable format or to request its transfer to another responsible person (Art. 20 GDPR).

to revoke your consent provided to us at any time pursuant to Art. 7 (3) GDPR. As a result, we would then no longer be allowed to continue processing the data obtained previously on the basis of this consent;

and to lodge a complaint with a supervisory authority pursuant to Art. 77 GDPR. Typically, you can contact the supervisory authority. Typically, you can contact the supervisory authority at your usual place of residence or workplace or our headquarters.

8. Right to object

If your personal information is processed on the basis of legitimate interests in accordance with Art. 6 (1) s 1 lit. f GDPR, you have the right to object to the processing of your personal information in accordance with Art. 21 GDPR if there are reasons arising from your particular circumstances or if the objection is directed against direct advertisement. In the latter case, you have a general right to object, which we will implement without the need to specify the particular circumstances.

If you wish to exercise your right to revoke or object, simply send an email to rechtsanwaelte@iovos.de.

9. Updates and amendments to this Privacy Policy

This Privacy Policy is currently valid and was last updated in May 2018. As a result of the further development of our website and offers provided via this website or due to changes in legal or regulatory requirements, it may be necessary to revise this Privacy Policy. You can access and print out the current Data Privacy Policy at any time on the website at https://www.iovos.de/datenschutz.