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Molkenthin | Hennings | PartGmbB
Steuerberatungsgesellschaft
Eulenkrugstraße 7, 22359 Hamburg
VAT identification number: DE118431809
Local Court Hamburg: PR887
Phone 040/60006-0
Fax 040/60006-100
email: kanzlei@mohe-partner.de

Authorized representatives:
Dr. Ronald Molkenthin – Steuerberater, Wirtschaftsprüfer
Manfred Hennings – Steuerberater, vereidigter Buchprüfer
Karen Weber – Steuerberaterin
Lars Hennings – Steuerberater
Carsten Eschholz – Steuerberater

The legal professional titles “Steuerberater/in” (tax advisor), “Wirtschaftsprüfer” (auditor) and “vereidigter Buchprüfer” (certified accountant) were awarded within the Federal Republic of Germany.

Memberships
Steuerberaterverband Hamburg: www.steuerberaterverband-hamburg.de
DATEV e.G. Datenverarbeitung und Dienstleistung für den steuerberatenden Beruf, Nürnberg: www.datev.de

Professional regulations for tax advisors

Steuerberatungsgesetz (StBerG)
Durchführungsverordnung (DVStB)
Berufsordnung (BOStB)
Steuerberatervergütungsverordnung (StBVV)

Further information can be found here:
Bundessteuerberaterkammer: www.bstbk.de

Chamber Memberships

Steuerberaterkammer Hamburg
Kurze Mühren 3, 20095 Hamburg
Telefon: 040/448043-0
Telefax: 040/445885
www.stbk-hamburg.de

Wirtschaftsprüferkammer
Ferdinandstraße 12, 20095 Hamburg
Telefon: 040/8080343-0
www.wpk.de

Professional liability insurance

HDI Versicherungs AG
Postfach 2127
30021 Hannover

The geographical scope of the insurance covers Germany. For other countries, restictrions may apply that can be shared on request.

Applicable general terms and conditions

General terms and conditions (July 2018)

Information according to “Verbraucherstreitbeilegungsgesetz” (translated: consumer dispute settlement law):
There is no obligation and no willingness for participation in a dispute settlement procedure in front of a consumer arbitration board.

Disclaimer

1. Content of this webpage

The information on this website is provided for purposes of general informationon. While every effort has been made to offer current and accurate information, errors can occur. Furthermore, this Site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances. Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft disclaims all liability and responsibility for any errors or omissions in the content contained on this site. All content on the Site are provided “as is”, with no guarantees of completeness, accuracy or timeliness, and without representations, warranties or other contractual terms of any kind, express or implied.

The information presented on this site should not be construed as tax, accounting or any other professional advice. Using these pages does not establish a client relationship. You should consult with a tax advisor for advice concerning specific tax matters before making any decision.

Information may be modified, removed or supplemented without prior notification.

2. External links

This website does not claim to be an exhaustive source for researching tax information sources on the Internet. The selection of linked information is subject to subjective evaluation. By linking to external pages, we do not endorse their content and opinions. We expressly distance ourselves from the content and the appearance of all externally referenced links. These do not represent the view of the author and are not components of this website. The content of these pages is subject to circumstances beyond our control and we therefore accept no liability for such content. The respective provider is responsible for the content of the sites linked to. If we are notified of legal infringements, we will promptly remove the offending links.

3. Copyright

The content and the design of this website are protected by copyright. The reproduction, processing, dissemination and any other use of such content and design are subject to the express, prior approval of Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft. Any infringements of these rights will be prosecuted.

4. Data protection policy

1. Data protection and note regarding the controller

The following data protection policy explains what data is collected on the website of Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft and for which purposes we use such data.

We would like to point out that data transmission over the internet (like when communicating by email) may be subject to security problems. It is impossible to completely protect data from unauthorized third-party access.

The party responsible for processing data on this website (i.e. the controller) is:  Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft, Eulenkrugstraße 7, 22359 Hamburg, Email: kanzlei@mohe-partner.de, Phone: 040/600060

Contact details of data protection supervisor:

The data protection supervisor, Dipl. Kfm. Klaus Lemke, can be contacted using the addition “to the data protection supervisor” under the above address, via email at datenschutz@mohe-partner.de or as follows:

Langwald-Lemke-Datenschutz GmbH
Rüderstieg 13a
21224 Rosengarten

Tel: 040/79689385

Email: klaus.w.lemke@t-online.de

2. Collection and use of general data and information

2.1 Visiting our website

By visiting www.mohe-partner.de the internet browser that is being used automatically sends data this website’s server and stores this data for a limited amount of time in a Logfile. Until the automatical deletion the following data is being stored without any further input by the visitor:

  • The user’s terminal device’s IP-address,
  • Access date and time,
  • Name and URL of the visited pages,
  • Website the visitor was transferred from (Referrer-URL),
  • Browser and operating system of the visitor’s terminal device as well we the name of the access provider used.

Die usage of this personal data is justified according to point f) of Art. 6 (1) 1 DSGVO. The data concerning the user is collected to allow the Owner to provide its services, as well as for the following purposes:

  • Connecting to the website promptly,
  • Enable a user-friendly application,
  • Detect and ensure the system’s safety and stability,
  • Facilitate and improve the website’s administration.

The data processing does explicitly not have the purpose to gain insights about the visitors of this website.

2.2 Contact form

This website contains information that enables a quick electronic contact to our company, as well as direct communication with us through the contact form. In order to receive a reply it is necessary to provide at least an email address. All additional information can be given voluntarily. By sending an inquiry through the contact form the visitor agrees to the data procession of the transferred personal data. The data is used exclusively to handle contact form inquiries. This happens on the basis of the voluntarily given approval according to point a) of Art. 6 (1) 1 DSGVO. The personal data provided through the contact form will be automatically deleted after the inquiry is settled if there is no further reason to store the data (e. g. if our services are being used).

3. Data transfer

Personal data will be transferred to third parties if

  • the person concerned has expressly agreed according to point a) of Art. 6 (1) 1 DSGVO,
  • the disclosure is necessary for establishment, exercise or defense of legal claims and if there is no reason to assume that the person concerned has a an overriding interest warranting protection relating the disclosure of the data (point f of Art. 6 (1) 1,
  • there is a legal obligation according to point c) of Art. 6 (1) 1 DSGVO to disclose the data and / or
  • it is required for the fulfilment of a contract with the person concerned according to point b) of Art. 6 (1) 1 DSGVO.

In other cases personal data will not be passed on to third parties.

4. Cookies

These web pages use cookies. Cookies are text files that are stored in a computer system via an Internet browser. They are being stored by the utilised device when accessing these web pages. Cookies can not cause any harm to the device in use. They do not contain any virus or other malware. While cookies store information about the device used, it is not possible for our company to identify the visitor.

According to the basic settings of most internet browsers cookies are being accepted. It is possible to adapt the settings of the browser to warn you whenever cookies are placed or to accept cookies on a case-by-case basis or to exclude the acceptance of cookies in certain cases or in general or to automatically delete cookies when the browser is shut down. Deactivating cookies may limit the functionality of the website.

Cookies that are required to facilitate electronic communication or to provide certain functions you might desire are stored on the basis of point (f) of Art. 6 (1) 1 DSGVO.  The operator has a legitimate interest in storing cookies in order to provide its services without technical faults and in an optimal way. Any other cookies that might be stored (e.g. cookies that serve to analyse your internet behaviour) are addressed separately in this Data Privacy Policy.

By means of a cookie, the information and offers on our website can be optimized with the user in mind. Cookies allow us, as previously mentioned, to recognize our website users. The purpose of this recognition is to make it easier for users to utilize our website. The website user that uses cookies, e.g. does not have to enter access data each time the website is accessed, because this is taken over by the website, and the cookie is thus stored on the user’s computer system.

Additionally cookies are being used to collect data about the access of these web pages in order to gain statistical insights and to improve the offer. After a certain period the cookies will be deleted automatically.

5. Data protection provisions about the application and use of Google Analytics

On this website, the controller has integrated the component of Google Analytics. Google Analytics is a web analytics service. Web analytics is the collection, gathering, and analysis of data about the behavior of visitors to websites. A web analysis service collects, inter alia, data about the website from which a person has come (the so-called referrer), which sub-pages were visited, or how often and for what duration a sub-page was viewed. Web analytics are mainly used for the optimization of a website and in order to carry out a cost-benefit analysis of Internet advertising. Web analytics services may be used on the basis of point f) of Art. 6 (1) 1 DSGVO.

The operator of the Google Analytics component is Google Inc., 1600 Amphitheatre Pkwy, Mountain View, CA 94043-1351, United States.

The purpose of the Google Analytics component is to analyze the traffic on our website. Google uses the collected data and information, inter alia, to evaluate the use of our website and to provide online reports, which show the activities on our websites, and to provide other services concerning the use of our Internet site for us.

Google Analytics places a cookie on the information technology system of the data subject. The definition of cookies is explained above. With the setting of the cookie, Google is enabled to analyze the use of our website. With each call-up to one of the individual pages of this website, the internet browser on the information technology system of the visitor will automatically submit data through the Google Analytics component. During the course of this technical procedure, the enterprise Google gains knowledge of personal information, such as the visitor’s IP address, which serves Google to understand the origin of visitors and clicks.

For the web analytics through Google Analytics the controller uses the application “_gat. _anonymizeIp”. By means of this application the IP address of the visitor’s Internet connection is abridged by Google and anonymized when accessing our websites from a Member State of the European Union or another Contracting State to the Agreement on the European Economic Area.

The cookie is used to store personal information, such as the access time, the location from which the access was made, and the frequency of visits of our website by the visitor. With each visit to our Internet site, such personal data, including the IP address of the Internet access used by the data subject, will be transmitted to Google in the United States of America. This personal data is stored by Google in the United States of America. Google may pass the collected personal data through the technical procedure to third parties.

The visitor may, as stated above, prevent the setting of cookies through our website at any time by means of a corresponding adjustment of the web browser used and thus permanently deny the setting of cookies. Such an adjustment to the Internet browser used would also prevent Google Analytics from setting a cookie on the information technology system of the data subject. In addition, cookies already in use by Google Analytics may be deleted at any time via a web browser or other software programs.

In addition, the visitor has the possibility of objecting to a collection of data that are generated by Google Analytics, which is related to the use of this website, as well as the processing of this data by Google and the chance to preclude any such. For this purpose, the data subject must download a browser add-on under the link https://tools.google.com/dlpage/gaoptout?=de and install it. This browser add-on tells Google Analytics through a JavaScript, that any data and information about the visits of Internet pages may not be transmitted to Google Analytics. The installation of the browser add-ons is considered an objection by Google. If the information technology system of the visitor is later deleted, formatted, or newly installed, the browser add-ons to disable Google Analytics must be reinstalled. If the browser add-on was uninstalled or is disabled, it is possible to execute the reinstallation or reactivation of the browser add-ons.

Further information and the applicable data protection provisions of Google may be retrieved under https://tools.google.com/dlpage/gaoptout?hl=de.

6. Rights of the data subject

So far as personal data is being processed on the occasion of visiting our website you as the „data subject“ are entitled to the following right according to the DSGVO

6.1 Right of access

Each data subject shall have the right granted by the European legislator to obtain from the controller the confirmation as to whether or not personal data concerning him or her are being processed. If a data subject wishes to avail himself of this right of confirmation, he or she may, at any time, contact any employee of the controller.

There is no right of confirmation if providing the required information would be a violation of the duty of confidentiality according to § 83 StBerG or if the information has to be kept secret due to other reasons or because of the overriding of a third party.

Each data subject shall have the right granted by the European legislator to obtain from the controller free information about his or her personal data stored at any time and a copy of this information. Furthermore, the European directives and regulations grant the data subject access to the following information:

  • the purposes of the processing;
  • the categories of personal data concerned;
  • the recipients or categories of recipients to whom the personal data have been or 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 request from the controller rectification or erasure of personal data, or restriction of processing of personal data concerning the data subject, or to object to such processing;
  • the existence of the right to lodge a complaint with a supervisory authority;
  • where the personal data are not collected from the data subject, any available information as to their source;
  • the existence of automated decision-making, including profiling, referred to in Article 22(1) and (4) of the GDPR and, at least in those cases, meaningful information about the logic involved, as well as the significance and envisaged consequences of such processing for the data subject.

Where this is the case, the data subject shall have the right to be informed of the appropriate safeguards relating to the transfer.

If a data subject wishes to avail himself of this right of access, he or she may, at any time, contact any employee of the controller.

6.2 Right to rectification

Each data subject shall have the right granted by the European legislator to obtain from the controller without undue delay the rectification of inaccurate personal data concerning him or her. Taking into account the purposes of the processing, the data subject shall have the right to have incomplete personal data completed, including by means of providing a supplementary statement.

If a data subject wishes to exercise this right to rectification, he or she may, at any time, contact any employee of the controller.

6.3 Right to erasure (Right to be forgotten)

Each data subject shall have the right granted by the European legislator to obtain from the controller the erasure of personal data concerning him or her without undue delay, and the controller shall have the obligation to erase personal data without undue delay where one of the following grounds applies, as long as the processing is not necessary:

  • The personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed.
  • The data subject withdraws consent to which the processing is based according to point (a) of Article 6 (1) DSGVO, or point (a) of Article 9 (2) DSGVO, and where there is no other legal ground for the processing.
  • The data subject objects to the processing pursuant to Article 21(1) of the GDPR and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing pursuant to Article 21(2) of the GDPR.
  • The personal data have been unlawfully processed.
  • The personal data must be erased for compliance with a legal obligation in Union or Member State law to which the controller is subject.
  • The personal data have been collected in relation to the offer of information society services referred to in Article 8 (1) DSGVO.

If one of the aforementioned reasons applies, and a data subject wishes to request the erasure of personal data stored by Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft, he or she may, at any time, contact any employee of the controller. An employee of Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft shall promptly ensure that the erasure request is complied with immediately.

Where the controller has made personal data public and is obliged pursuant to Article 17 (1) DSGVO to erase the personal data, the controller, taking account of available technology and the cost of implementation, shall take reasonable steps, including technical measures, to inform other controllers processing the personal data that the data subject has requested erasure by such controllers of any links to, or copy or replication of, those personal data, as far as processing is not required.

6.4 Right of restriction of processing

Each data subject shall have the right granted by the European legislator to obtain from the controller restriction of processing where one of the following applies:

  • The accuracy of the personal data is contested by the data subject, for a period enabling the controller to verify the accuracy of the personal data.
  • The processing is unlawful and the data subject opposes the erasure of the personal data and requests instead the restriction of their use instead.
  • The controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defence of legal claims.
  • The data subject has objected to processing pursuant to Article 21 (1) DSGVO pending the verification whether the legitimate grounds of the controller override those of the data subject.

If one of the aforementioned conditions is met, and a data subject wishes to request the restriction of the processing of personal data stored by Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft, he or she may at any time contact any employee of the controller. The employee of Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft will arrange the restriction of the processing.

6.5 Right to data portability

Each data subject shall have the right granted by the European legislator, to receive the personal data concerning him or her, which was provided to a controller, in a structured, commonly used and machine-readable format. He or she shall have the right to transmit those data to another controller without hindrance from the controller to which the personal data have been provided, as long as the processing is based on consent pursuant to point (a) of Article 6 (1) DSGVO or point (a) of Article 9 (2) DSGVO, or on a contract pursuant to point (b) of Article 6 (1) DSGVO, and the processing is carried out by automated means, as long as the processing is not necessary for the performance of a task carried out in the public interest or in the exercise of official authority vested in the controller.

Furthermore, in exercising his or her right to data portability pursuant to Article 20 (1) DSGVO, the data subject shall have the right to have personal data transmitted directly from one controller to another, where technically feasible and when doing so does not adversely affect the rights and freedoms of others.

In order to assert the right to data portability, the data subject may at any time contact any employee of Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft.

6.6 Right to object

Each data subject shall have the right granted by the European legislator to object, on grounds relating to his or her particular situation, at any time, to processing of personal data concerning him or her, which is based on point (e) or (f) of Article 6 (1) DSGVO. This also applies to profiling based on these provisions. Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft shall no longer process the personal data in the event of the objection, unless we can demonstrate compelling legitimate grounds for the processing which override the interests, rights and freedoms of the data subject, or for the establishment, exercise or defence of legal claims.

If Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft processes personal data for direct marketing purposes, the data subject shall have the right to object at any time to processing of personal data concerning him or her for such marketing. This applies to profiling to the extent that it is related to such direct marketing. If the data subject objects to Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft to the processing for direct marketing purposes, Molkenthin | Hennings | PartGmbB Steuerberatungsgesellschaft will no longer process the personal data for these purposes.

In order to exercise the right to object, the data subject may contact us via phone, email or above mentioned address.

6.7 Right to withdraw data protection consent

Each data subject shall have the right granted by the European legislator to withdraw his or her consent to processing of his or her personal data at any time. The withdrawal can be communicated via phone, email or above mentioned address.

6.8 Complaint

Should you believe that the data procession of your personal information is unlawful you may raise your complaint with the regulatory authority for data protection at your place of residence or workplace or with the authority responsible for the place of the suspected violation.

Der Hamburgische Beauftragte für Datenschutz und Informationsfreiheit
Klosterwall 6 (Block C)
20095 Hamburg

Phone   040 42854 – 4040
Telefax 040 42854 – 4000
URL: www.datenschutz.hamburg.de   Email:  mailbox@datenschutz.hamburg

7. Third party contents

Within our web pages we use content published by Ernst Röbke Verlag www.erv-online.de. If you access these sites your browser will connect directly with the third party server. This server can store your IP-address for statistical purposes. It is not possible to identify the individual through this data. The owner of the third party website is responsible for the content. We do therefore not accept any liability for such content.

8. Status and update of this data protection declaration

This data protection declaration is applicable as of 25. May 2018. We reserve the right to update the data protection declaration at any time in order to improve the data protection and / or in order to adjust it to modified administrative practice or jurisdiction.

5. Legal effectiveness of this disclaimer

This disclaimer forms an integral part of the website that makes reference to this page. Should the phrasing of this text or parts thereof not, not fully, or no longer comply with the pertinent laws, then this will not affect the remainder of the document in terms of content or its validity.