Privacy Policy Haimerl Hörler | Certified Public Accountants Vienna

This statement describes how Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH, Linke Wienzeile 4, Staircase 1, 2nd Floor, Top 13, 1060 Vienna (“we”) processes your personal data. The statement is intended for our current and former clients, prospective clients, and potential future clients, as well as their respective shareholders, officers, and other employees.

1. Purposes of data processing

We will process your personal data for the following purposes:

to establish, manage, and process the business relationship;
to strengthen existing client relationships, build new client relationships, or approach interested parties, including providing information on current legal developments and our range of services (marketing);
in the event of an existing engagement, for the internal organization and claims management of the firm, and as specifically commissioned by the client:
to perform payroll accounting for clients (including monthly payroll, monthly and annual reports to authorities, etc.);
to perform financial and business accounting for clients;
to provide advice and assistance in the field of accounting and financial reporting and for the closing of business books;
to provide all advisory services and activities related to management accounting;
to perform advisory and representation activities in the field of tax law and economic matters;
to provide advice and representation in contribution, insurance, and benefit matters related to social security;
to provide representation before administrative courts and administrative authorities, before legally recognized churches and religious communities in contribution matters, and before all other institutions acting in an official capacity;
to independently perform those public accounting tasks that require an assurance service by an independent auditor, in particular the legally prescribed audit and any audit based on public or private mandate of the bookkeeping, financial statements, cost accounting, calculations, and commercial conduct of companies, whether or not associated with the issuance of a formal audit opinion, as well as
to independently perform other audits and agreed-upon procedures;
for cost accounting (calculation), including advice in this field;
to provide advice regarding the establishment and organization of an internal control system;
to provide restructuring advice, in particular for the preparation of restructuring reports and the organization of restructuring plans;
to audit restructuring plans and to provide accompanying control during the implementation of restructuring plans;
to provide advice and representation in foreign exchange matters (excluding representation before ordinary courts);
to provide expert opinions in the fields of bookkeeping and accounting and in those fields where expert judgment requires knowledge of accounting or business administration;
to perform those public accounting tasks referred to in other laws with the express provision that they can only be validly executed by certified auditors or chartered accountants;
to provide advice on labor-related technical issues;
to provide other advisory services as well as the assumption of fiduciary tasks and the management of assets within the scope of authorization under §§ 2 and 3 WTBG 2017;
as well as for any commissioned task pursuant to §§ 2 and 3 WTBG 2017.

Insofar as we collect your personal data from you directly, the provision of your data is generally voluntary. However, we may not be able to fulfill our mandate, or fulfill it completely, 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 details for the purpose of direct marketing via electronic mail or telephone contact only with your consent pursuant to Art. 6 para. 1 lit. 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 concluded with you (Art. 6 para. 1 lit. b GDPR).

Furthermore, we process your personal data on the basis of our overriding legitimate interest in achieving the purposes mentioned under point 1 (Art. 6 para. 1 lit. f GDPR) and on the legal basis of the WTBG 2017 (Art. 9 para. 2 lit. g GDPR).

3. Transfer of your personal data

Insofar as this is strictly necessary for the purposes mentioned under point 1, we will transfer your personal data to the following recipients:

IT service providers employed by us as well as other service providers in connection with marketing activities,
administrative authorities, courts, and public law corporations,
certified public accountants for auditing purposes,
insurance companies on the occasion of concluding an insurance contract regarding the service or the occurrence of an insured event (e.g., liability insurance),
clients, insofar as the data concerns shareholders, executive bodies, and other employees of the respective client,
cooperation partners and legal representatives acting for us,
other recipients designated by the client (e.g., group companies of the client),
additionally, in the case of personal data of our clients’ employees in the area of payroll accounting:
creditors of the employee as well as others involved in any associated legal prosecution, including voluntary salary assignments for due claims,
bodies of workplace and statutory interest representation,
insurance institutions within the framework of an existing group or individual insurance policy as well as employee severance funds (MVK),
banks involved in payment to the employee or third parties,
occupational physicians and pension funds,
co-insured persons and

additionally in the area of financial and business accounting for clients:

collection agencies for debt recovery,
banks on behalf of the client,
factoring companies, assignees, and leasing companies.

Some of the recipients mentioned above may be located outside Austria or may process your personal data outside Austria. The level of data protection in other countries may not correspond to that of Austria. We therefore take measures to ensure that all recipients offer an adequate level of data protection. For this purpose, we conclude, for example, standard contractual clauses (2010/87/EC and/or 2004/915/EC).

Storage duration

We generally store your personal data until the termination of the business relationship within the framework of which we collected your data or until the expiry of the applicable statutory limitation and retention periods; furthermore, until the conclusion of any legal disputes in which the data is required as evidence. Insofar as you are a client, former client, interested party or potential future client, or a contact person at one of the aforementioned, we store your personal data for marketing purposes until your objection or the withdrawal of your consent, insofar as the marketing measure is based on your consent.

4. Your rights in connection with personal data

You are entitled, among other things, (i) to check whether and which personal data we process about you and to receive copies of this data, (ii) to request the rectification, completion, or erasure of your personal data insofar as it is incorrect or not processed in accordance with the law, (iii) to request us to restrict the processing of your personal data, (iv) under certain circumstances to object to the processing of your personal data or to withdraw consent previously given for processing, whereby a withdrawal does not affect the lawfulness of the processing carried out before the withdrawal, (v) to request data portability insofar as you are our client, (vi) to know the identity of third parties to whom your personal data is transferred, and (vii) to lodge a complaint with the data protection authority.

5. Our contact details

Should you have any questions regarding this statement or wish to submit requests, please contact us:

Haimerl Hörler Certified Public Accountants Tax Advisors GmbH
Seilerstätte 18-20, 4th floor, 1010 Vienna
office@haimerlhoerler.at