1. Name and contact details of controller
This privacy statement informs about processing personal data.

Controller: Peter Gorontzy, Martin Klem, Fidacta Treuhand GmbH Wirtschaftsprüfungsgesellschaft (subsequently referred to as "firm")
Projensdorfer Straße 7, 24106 Kiel, Germany
✆ +49 (0) 431 59076 03


2. Extent and purpose of processing personal data
2.1 Accessing the website
For security reasons and to protect the transfer of confidential content, which is sent by you to us as the site operator, our website uses SSL- or TLS-encryption. Therefore, data transferred by you via this website cannot be read by third parties. You can identify an encrypted connection by "https://" being shown in the address bar of your browser and by the lock shown in the browser's address bar. When accessing this website Fidacta, data are automatically sent to the server of this website by the internet browser used by the visitor. Such data are stored in a logfile for a limited period of time. Until automated deletion, the following data are stored without any visitor entry:

• IP address of the visitor's device;
• Date and time of access by the visitor;
• Name and URL of the site accessed by the visitor;
• website, from which the visitor was referred to the firm's website (so-called referrer URL);
• Browser and operating system of the visitor's device and name of the access provider used by the visitor.

Above data are used for statistical analysis purposes with the IP address of the visitor's device being anonymised before. Processing of these personal data is legitimate pursuant to Art 6 para 1 sentence 1 lit. f) GDPR. The firm has a legitimate interest in processing the data in order to

• establish quickly a connection to the firm's website;
• enable a user-friendly use of the website;
• to identify and maintain security and stability of the systems; and
• to ease and improve administration of the website.

These data are not combined with other data sources. Basis for the data processing is Art 6 para 1 lit. b GDPR, which permits data processing for the performance of a contract or to take steps prior to entering into a contract.

Processing is explicitly not carried out to obtain knowledge about the personal aspects of the website's visitor.

Passing-on of data
Personal data are transferred to third parties, when

• the data subject explicitly agreed hereto according to Art 6 para 1 sentence 1 lit. a) GDPR;
• the passing-on is necessary according to Art 6 para 1 sentence 1 lit. f) GDPR for the establishment, exercise or defence of legal claims and there are no reasons to consider that the data subject has an overriding legitimate interest in the subject's data not being passed-on;
• there is a legal obligation to transfer data according to Art 6 para 1 sentence 1 lit. c) GDPR; and/or
• it is necessary according to Art 6 para 1 sentence 1 lit. b) GDPR for the performance of a contract with the data subject.

In all other cases personal data are not passed-on to third parties.

4. Cookies
The website does not use cookies.

5. Your rights as a data subject
Insofar your personal data are processed in the context of visiting our website, you as a "data subject" as referred to in the GDPR have the following rights:

5.1. Communication
You can request communication from us whether your personal data are processed by us. There is no right of access if providing the requested information would breach the duty of confidentiality according to Sec 43 para 1 WPO or if the information has to remain undisclosed for other reasons, in particular because of predominant legitimate interest of a third party. Nevertheless when considering imminent damages, an obligation to provide communication may exist, if in particular your interest is predominant in respect of the interest to keep the information undisclosed. Furthermore, there is no right of access, if data are stored only because they must not be deleted due to legal or statutory retention periods or are solely for the purpose of data backups or data protection inspections, provided that providing the communication would involve a disproportionate effort and the processing for other purposes is disabled by technical and organisational measures. In case you have a right of access and your personal data are processed by us, you can request communication from us about the following information:

• purpose of processing;
• categories of your personal data being processed;
• recipients or categories of recipient to whom the personal data will be disclosed, in particular recipients in third countries;
• where possible, the envisaged period for which the personal data will be stored, or, if not possible, the criteria used to determine that 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 right to lodge a complaint with a supervisory data protection authority;
• if the personal data were not collected from you as a data subject, the information available about the data source;
• if applicable, the existence of automated decision-making, including profiling and meaningful information about the logic involved, as well as the significance and the envisaged consequences of such automated decision-making;
• if applicable, in case of a transfer to recipients in third countries, provided there is no decision of the EU Commission regarding an adequate level of protection according to Art 45 para 3 GDPR, which appropriate safeguards according to Art 46 para 2 GDPR are provided to protect personal data.

5.2 Rectification and Completion
If you find out, that we have inaccurate personal data about you, you can request from us immediate rectification of these inaccurate data. In case of incomplete personal data concerning you, you can request to have them completed.

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

• The personal data are no longer necessary in relation to the purposes for which they were processed.
• The justification grounds for processing were solely your consent, which you had withdrawn.
• You have objected to the processing of your personal data which we made public.
• You have objected to the processing of your personal data which we made not public and there are no overriding legitimate grounds for the processing.
• Your personal data have been unlawfully processed.
• The personal data have to be erased for compliance with a legal obligation to which we are subject to.

There is no right to erasure if in case of lawful non-automated data processing the erasure is not possible or would involve a disproportionate effort due to the specific nature of storing and your interest in the erasure is low. In such a situation, the erasure is replaced by a restriction of processing.

5.4 Restriction of processing
You can request from us the restriction of processing, if one of the following grounds applies:

• You contest the accuracy of the personal data. The restriction can be requested for a period enabling us to verify the accuracy of the data.
• The processing is unlawful and instead of erasure you request restricting the use of your personal data.
• We no longer need your personal data for the purposes of the processing, but they are required by you for the establishment, exercise or defence of legal claims.
• You have objected according to Art 21 para 1 GDPR. The restriction of processing can be requested pending the verification whether our legitimate grounds override your grounds.

Restriction of processing means that personal data shall only be processed with your consent or for the establishment, exercise or defence of legal claims or for the protection of the rights of another natural or legal person or for reasons of important public interest. We are obliged to inform you before we lift the restriction.

5.5. Data portability
You have a right to data portability, provided the processing is based on your consent (Art 6 para 1 sentence 1 lit. a) or Art 9 para 2 lit. a) GDPR) or on a contract, to which you are a party and the processing is carried out by automated means. In this case, the right to data portability includes the following rights, provided that the rights and freedoms of others are not adversely affected: You can request from us to receive the personal data, which you have provided to us, in a structured, commonly used and machine-readable format. You have the right have the right to transmit those data to another controller without hindrance from us. You can request from us to have your personal data transmitted directly by us to another controller, where technically feasible.

5.6 Objection
Provided the processing is based on Art 6 sentence 1 lit. e) GDPR (performance of a task carried out in the public interest or in the exercise of official authority) or Art. 6 para 1 sentence 1 lit. f) GDPR (legitimate interests pursued by the controller or by a third party), you have the right to object, on grounds relating to your particular situation, at any time to the processing of personal data concerning you. This also includes profiling based on Art. 6 para 1 sentence 1 lit. e) or lit. f) GDPR. Upon exercise of the right of objection, we no longer process your personal data unless we demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms or processing is carried out for the establishment, exercise or defence of legal claims.

You have the right to object at any time to processing of personal data concerning you for the purpose of direct marketing. This includes profiling that it is related to such direct marketing. Upon exercise of this right of objection, we will no longer use the personal data concerned for direct marketing purposes.

You can submit the objection to us by phone, email or to our firm's postal address mentioned at the beginning of this Privacy Statement.

5.7 Withdrawing consent
You have the right to withdraw your consent given at any time. The withdrawal applies prospectively only. The withdrawal of consent can be submitted to us by phone, email or to our postal address. The withdrawal of consent does not affect the lawfulness of data processing, which has been carried out because of the consent and until receipt of withdrawal. Subsequent to receipt of withdrawal the data processing solely based on your consent ceases.

5.8 Complaint
If you are of the opinion, that processing of the personal data concerning you is unlawful, you can submit a complaint with the data protection supervisory authority, which is competent with regards to your habitual residence or your place of work or the place of the alleged infringement.

6. Version and updating of this Privacy Statement
This Privacy Statement is the version as of 2 August 2021. We reserve the right to update the Privacy Statement when appropriate to improve data protection and/or to adjust for changes in the authorities' practices or jurisdiction.