Disclosure

With this data protection declaration we inform you about our data protection guidelines, the handling of your data as well as your possibilities to influence the data collection.

Privacy policy

This statement describes how

apc F&P Auditing & Tax Consulting LLC

{ "we".)

Process your personal data. Personal data is any information that relates directly or indirectly to natural persons, e.g. name, address, email addresses, etc.

This data protection declaration applies to the range of services offered by the above-mentioned company, which can be accessed under the domain http://www.apc-wp.at or http://www.fitundproper.com as well as the various subdomains (hereinafter referred to as "our website").

General data protection information

The processing of personal data is necessary for the purpose of consulting and auditing activities as well as for customer administration. Furthermore, data is required for the preparation of offers and contracts. We always process your data on the basis of a legal basis iSd Art 6 DSGVO as the responsible party and to the extent that this is legally/contractually defined and necessary for the proper justification and processing of our consulting and auditing activities. In this context, we are subject to, among other things, the professional law of chartered accountants and tax advisors and are obliged, in particular also in the context of data processing, to perform our activities conscientiously, carefully, on our own responsibility and independently (Section 71 (1) WTBG 2017).

On the basis of any separate declarations of consent issued by you, we will also use your data to provide you with further offers from us or from our business partners. For some of our services, it is necessary to process specially protected categories of your personal data. This primarily includes health data or data relevant to (administrative) criminal law, which we require, for example, in the context of our risk assessment, in the context of consulting activities or in the context of payroll accounting. We only ever process these special categories of personal data in accordance with the statutory provisions and on the basis of your express consent.

Disclosure of data to third parties

Regardless of the specific assignment, below is a general categorization of our recipients of personal information:

- IT & service providers used by us as well as other service providers iZm marketing activities,

- Administrative authorities, courts and public bodies,

- Accountant,

- Insurance policies taken out on the occasion of the conclusion of an insurance contract for the provision of services or the occurrence of an insured event (e.g. liability insurance),

- clients and customers, insofar as it concerns data of the shareholders, executive bodies and other employees of the respective client and customer,

- Cooperation partners and legal representatives working for us,

- other recipients designated by the client and customer (e.g. group companies of the client).

Data retention

Your data is generally stored for the duration of a valid service relationship. In addition, we have the obligation to store data in accordance with the retention obligations. Should this exceed the duration of the current service relationship, the data will be stored in accordance with the statutory provisions as follows:

- Obligation under tax law to keep books, records and vouchers according to § 132 Abs 1 BAO: 7 years (beyond that as long as they are of importance for the tax authority in pending proceedings),

- Retention obligation for entrepreneurs obliged to keep accounts according to §§ 190, 212 UGB: 7 years,

- Obligation to keep records under value added tax law in accordance with § 18 para 10 UStG (special provision for real estate): 22 years,

- Mandatory statutory retention periods in the sphere of influence of foreign Group companies.

Data protection and data collection when visiting the website

The processing of personal data transmitted when visiting this website is carried out exclusively on the basis of the legal provisions in accordance with the EU General Data Protection Regulation (DSGVO) and the Federal Act on the Protection of Individuals with regard to the Processing of Personal Data (Data Protection Act - DSG).

Our website is basically structured in such a way that no personal data is transmitted to us when you visit the homepage, unless you send us an enquiry using the contact form provided or the appointment tool. In this case, the personal data transmitted will be used by us exclusively for processing these enquiries. We will not pass this data on to third parties, either for payment or free of charge. Your personal data will only be stored for as long as is necessary to fulfil the purpose of the transmission and as required by law.