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Öffnungszeiten Mo-Do: 9-17 Uhr, Fr geschlossen Telefonzeiten Mo, Di und Do 9-17 Uhr Mi 9-12 Uhr, Fr geschlossen
Standort Wuppertal Tel.+49 (0)202 2978965 0
Postanschrift Postfach 13 06 19
42033 Wuppertal

Data protection

The protection of your data is important to us

1. name and contact details of the person responsible


This privacy policy explains how the following controllers collect and use personal data. It also describes your rights in relation to your personal data.
Responsible persons:

StB Christian Mangold
Mangold and Partner StBG PartG mbB

Laurentiusstraße 35, 42103 Wuppertal
Tel. +49 202 2978965 0
Fax +49 202 2978965 9
E-mail office@mangold.tax

2. contact details of the data protection officer


If you have any questions regarding the processing of your personal data, please contact our data protection officer. The firm’s data protection officer can be contacted at the following address and at datenschutz@mangold.tax:

Data Protection Officer
c/o Mangold tax consultants
Laurentiusstrasse 35
42103 Wuppertal

3. scope and purpose of the processing of personal data


3.1. Calling up the website

When the website is accessed, the Internet browser used by the visitor automatically sends data to the server of this website and stores it in a log file for a limited period of time. Until automatic deletion, the following data is stored without further input by the visitor:

  • IP address of the visitor’s end device,
  • Date and time of access by the visitor,
  • Name and URL of the page accessed by the visitor,
  • Website from which the visitor reaches the law firm’s website (so-called referrer URL),
  • Browser and operating system of the visitor’s end device as well as the name of the access provider used by the visitor. The processing of this personal data is in accordance with. Art. 6 para. 1 sentence 1 letter f) GDPR is justified. The law firm has a legitimate interest in data processing for this purpose,
  • quickly establish the connection to the law firm’s website,
  • to enable a user-friendly use of the website,
  • recognize and ensure the security and stability of the systems and
  • to facilitate and improve the administration of the website.

The processing is expressly not carried out for the purpose of gaining knowledge about the person visiting the website.

3.2. Contact form

Visitors can send messages to the firm via an online contact form on the website. In order to receive a reply, you must at least provide a valid e-mail address. All other information can be provided voluntarily by the person making the request. By sending the message via the contact form, the visitor consents to the processing of the personal data transmitted. Data processing is carried out exclusively for the purpose of processing and responding to inquiries via the contact form. This is done on the basis of the voluntarily given consent in accordance with Art. Art. 6 para. 1 sentence 1 letter a) GDPR. The personal data collected for the use of the contact form will be automatically deleted as soon as the request has been completed and there are no reasons for further storage (e.g. subsequent commissioning of our law firm).

3.3. Newsletter

By subscribing to the newsletter, the visitor expressly agrees to the processing of the personal data transmitted. To subscribe to the newsletter, only the visitor’s e-mail address needs to be entered. The legal basis for the processing of the visitor’s personal data for the purpose of sending newsletters is consent in accordance with Art. 6 para. 1 lit. f GDPR. Art. 6 para. 1 sentence 1 letter a) GDPR.
The visitor can unsubscribe from receiving future newsletters at any time. This can be done by using a special link at the end of the newsletter or by sending an e-mail to newsletter@mangold.tax

4. disclosure of data

Personal data is transferred to third parties if

  • pursuant to Art. 6 para. 1 sentence 1 letter a) GDPR has been expressly consented to by the data subject,
  • the disclosure pursuant to Art. 6 para. 1 sentence 1 letter f) GDPR is necessary for the establishment, exercise or defense of legal claims and there is no reason to assume that the data subject has an overriding legitimate interest in the non-disclosure of their data,
  • for the transfer of data pursuant to Art. 6 para. 1 sentence 1 letter. c) GDPR is a legal obligation, and/or
  • this in accordance with Art. 6 para. 1 sentence 1 letter b) GDPR is necessary for the performance of a contractual relationship with the data subject.

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

5. cookies


Cookies are used on the website. These are data packets that are exchanged between the server of the law firm’s website and the visitor’s browser. These are stored by the devices used (PC, notebook, tablet, smartphone, etc.) when you visit the website. In this respect, cookies cannot cause any damage to the devices used. In particular, they do not contain any viruses or other malware. Information is stored in the cookies that results in each case in connection with the specific end device used. Under no circumstances can the law firm obtain direct knowledge of the identity of the visitor to the website.

Cookies are largely accepted according to the basic browser settings. The browser settings can be configured so that cookies are either not accepted on the devices used or that a special message is displayed before a new cookie is created. However, we would like to point out that deactivating cookies may mean that not all functions of the website can be used to their full extent.

The use of cookies serves to make the use of the law firm’s website more convenient. For example, session cookies can be used to track whether the visitor has already visited individual pages of the website. After leaving the website, these session cookies are automatically deleted.

Temporary cookies are used to improve user-friendliness. They are stored on the visitor’s device for a temporary period. When the website is visited again, it automatically recognizes that the visitor has already accessed the page at an earlier time and which entries and settings were made so that they do not have to be repeated.

Cookies are also used to analyze visits to the website for statistical purposes and to improve the service. These cookies make it possible to automatically recognize that the website has already been accessed by the visitor on a subsequent visit. The cookies are automatically deleted after a specified period of time.

The data processed by cookies is required for the above-mentioned purposes to safeguard the legitimate interests of the law firm in accordance with Art. 6 para. 1 sentence 1 letter f) GDPR is justified.

Below you will find an overview of the cookies we use:

Essential Essential cookies enable basic functions and are necessary for the proper functioning of the website.
Statistics Statistics cookies collect information anonymously. This information helps us to understand how our visitors use our website.
External media Content from video platforms and social media platforms is blocked by default. If cookies from external media are accepted, access to this content no longer requires manual consent.


6. analysis services for websites, tracking and third-party tools


6.1. Google Analytics

This website uses Google Analytics, a web analytics service provided by Google Inc. (“Google”).
The legal basis for the use of the analysis tools is Art. 6 para. 1 sentence 1 letter f) GDPR. The website analysis is in the legitimate interest of our law firm and serves to statistically record page usage for the continuous improvement of our law firm website and the services we offer.
Google Analytics uses so-called “cookies”, text files which are stored in the browser and which enable an analysis of the user’s use of the website. The information generated by the cookie about the use of this website is usually transmitted to a Google server in the USA and stored there. However, if IP anonymization is activated on this website, the user’s IP address will be shortened by Google beforehand within member states of the European Union or in other contracting states of the Agreement on the European Economic Area. Only in exceptional cases will the full IP address be transmitted to a Google server in the USA and shortened there. Google will use this information on behalf of the operator of this website for the purpose of evaluating your use of the website, compiling reports on website activity and providing other services relating to website activity and internet usage to the website operator.
The IP address transmitted by the browser used as part of Google Analytics is not merged with other Google data.
Further information on terms of use and data protection can be found at
http://www.google.com/analytics/terms/de.html or at https://www.google.de/intl/de/policies/.

6.2. Google Tag Manager

This website uses Google Tag Manager. This service allows website tags to be managed via an interface. The Google Tag Manager only implements tags. This means that no cookies are used and no personal data is collected. The Google Tag Manager triggers other tags, which in turn may collect data. However, the Google Tag Manager does not access this data. If deactivation has been carried out at domain or cookie level, it will remain in place for all tracking tags if they are implemented with Google Tag Manager.

6.3. Google Ads

The website operator uses Google Ads. Google Ads is an online advertising program of Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland.

Google Ads makes it possible to display advertisements in the Google search engine or on third-party websites when the user enters or has entered certain search terms on Google (keyword targeting). In addition, targeted advertisements can be displayed based on the user data available at Google (e.g. location data and interests) (target group targeting). As a website operator, we can evaluate this data quantitatively by analyzing, for example, which search terms led to the display of our advertisements and which and how many advertisements led to corresponding clicks.

The use of this service is based on your consent in accordance with Art. 6 para. 1 lit. a GDPR and § 25 para. 1 TTDSG. Consent can be revoked at any time.

Data transfer to the USA is based on the standard contractual clauses of the EU Commission. Details can be found here: https://policies.google.com/privacy/frameworks and https://privacy.google.com/businesses/controllerterms/mccs/.

Google Ads Remarketing

The website operator uses the functions of Google Ads Remarketing. The provider is Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland.

With Google Ads Remarketing, we can assign people who use or interact with our online offer to specific target groups in order to subsequently show them interest-based advertising in the Google advertising network (remarketing or retargeting).

In addition, the advertising target groups created with Google Ads Remarketing can be linked to Google’s cross-device functions. In this way, interest-based, personalized advertising messages that have been adapted to you depending on your previous usage and surfing behavior on one end device (e.g. PC) can also be displayed on another of your end devices (e.g. cell phone or tablet).

If you have a Google account, you can object to this form of personalized advertising by clicking on the following link: https://www.google.com/settings/ads/onweb/.

The use of this service is based on your consent in accordance with Art. 6 para. 1 lit. a GDPR and § 25 para. 1 TTDSG. Consent can be revoked at any time.

Further information and the data protection provisions can be found in Google’s privacy policy at: https://policies.google.com/technologies/ads?hl=de.

Google Conversion Tracking

This website uses Google Conversion Tracking. The provider is Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland.

With the help of Google conversion tracking, Google and we can recognize whether the user has performed certain actions and how the customer has used our website. For example, we can analyze which buttons on our website are clicked how often and which products are viewed or purchased particularly frequently. This information is used to compile statistics. We find out the total number of users who have clicked on our ads and what actions they have taken. This does not provide us with any information with which we can personally identify the user. Google itself uses cookies or comparable recognition technologies for identification purposes.

The use of this service is based on your consent in accordance with Art. 6 para. 1 lit. a GDPR and § 25 para. 1 TTDSG. Consent can be revoked at any time.

You can find more information about Google Conversion Tracking in Google’s privacy policy: https://policies.google.com/privacy?hl=de.

6.4. etracker

This website uses services of etracker GmbH from Hamburg, Germany(www.etracker.com) to analyze usage data. We do not use cookies for web analysis by default. If we use analysis and optimization cookies, we will obtain your explicit consent separately in advance. If this is the case and you agree, cookies are used to enable a statistical analysis of the reach of this website, to measure the success of our online marketing measures and test procedures, e.g. to test and optimize different versions of our online offer or its components. Cookies are small text files that are stored by the Internet browser on the user’s end device. etracker cookies do not contain any information that enables a user to be identified.
The data generated with etracker is processed and stored by etracker on behalf of the provider of this website exclusively in Germany and is therefore subject to the strict German and European data protection laws and standards. etracker has been independently tested, certified and awarded the ePrivacyseal data protection seal of approval.
Data processing is carried out on the basis of the legal provisions of Art. 6 para. 1 lit. f (legitimate interest) of the General Data Protection Regulation (GDPR). Our concern within the meaning of the GDPR (legitimate interest) is the optimization of our online offer and our website. Since the privacy of our visitors is important to us, the data that may allow a reference to an individual person, such as the IP address, login or device identifiers, are anonymized or pseudonymized as soon as possible. No other use, merging with other data or forwarding to third parties takes place.
You can object to the data processing described above at any time. The objection has no negative consequences.
Further information on data protection at etracker can be found here.

6.5. Tools from third-party providers

We use various tools from third-party providers in our contact and advice with our clients. These tools are not used without your consent:

  • Zoom
    Provider: Zoom Video Communications Inc.
    https://zoom.us/docs/de-de/privacy-and-legal.html
    55 Almaden Boulevard, 6th Floor, San Jose, CA 95113
    USA
  • TeamViewer
    Provider: TeamViewer Germany GmbH
    https://www.teamviewer.com/de/impressum/
    Bahnhofsplatz 2, 73033 Göppingen
    Germany
  • Calendly
    Provider: Calendly LLC
    https://calendly.com/de/pages/privacy
    1315 Peachtree St NE, Atlanta, GA 30309
    USA
  • Microsoft Teams
    Provider: Microsoft Corporation
    https://www.microsoft.com/de-de/rechtliche-hinweise/impressum
    One Microsoft Way, Redmond, WA 98052-6399
    USA
  • GoToMeeting
    Provider: LogMeIn Ireland Limited
    https://www.gotomeeting.com/de-de/impressum
    Bloodstone Building Block C70 Sir John Rogerson’s QuayDublin 2
    Ireland
  • DATEV Remote Support Online
    Provider: DATEV eG
    https://www.datev.de/web/de/m/ueber-datev/datev-im-web/impressum/
    Paumgartnerstr. 6 – 14, 90429 Nuremberg
    Germany

When using the tools Zoom, Calendly, Microsoft Teams, GoToMeeting and TeamViewer, it cannot be ruled out that data will be stored on servers abroad. We would like to point out that there may be no protection of secrets and personal data comparable to German law abroad. No written agreement was concluded with the aforementioned providers, which

  • the providers have been sworn to secrecy and informed of the criminal consequences of a breach of duty,
  • the providers were obliged to obtain knowledge of third-party secrets only to the extent that this is necessary for the fulfillment of the contract, and
  • it was determined whether the providers are authorized to involve other persons in the performance of the contract and, in this case, they were required to impose a confidentiality obligation on these persons in text form.

7 Your rights as a data subject

If your personal data is processed when you visit our website, you have the following rights as a “data subject” within the meaning of the GDPR:

7.1. Information

You can request information from us as to whether your personal data is being processed by us. There is no right to information if the provision of the requested information violates the duty of confidentiality pursuant to Art. § Section 57 para. 1 StBerG or the information must be kept secret for other reasons, in particular due to an overriding legitimate interest of a third party. In deviation from this, there may be an obligation to provide the information if your interests outweigh the interest in confidentiality, in particular taking into account the threat of damage. The right to information is also excluded if the data is only stored because it may not be deleted due to legal or statutory retention periods or serves exclusively for the purposes of data backup or data protection control, provided that the provision of information would require a disproportionately high effort and processing for other purposes is excluded by suitable technical and organizational measures. If the right to information is not excluded in your case and your personal data is processed by us, you can request the following information from us:

  • Purposes of the processing,
  • Categories of personal data processed by you,
  • Recipients or categories of recipients to whom your personal data is disclosed, in particular recipients in third countries,
  • if possible, the planned duration for which your personal data will be stored or, if this is not possible, the criteria for determining the storage period,
  • the existence of a right to rectification or erasure or restriction of processing of personal data concerning you or a right to object to such processing,
  • the existence of a right to lodge a complaint with a data protection supervisory authority,
  • if the personal data have not been collected from you as the data subject, the available information on the origin of the data,
  • where applicable, the existence of automated decision-making, including profiling and meaningful information about the logic involved, as well as the significance and envisaged consequences of automated decision-making,
  • if applicable, in the case of transfer to recipients in third countries, unless a decision has been made by the EU Commission on the adequacy of the level of protection pursuant to Art. 45 para. 3 GDPR, information on which appropriate safeguards pursuant to Art. Art. 46 para. 2 GDPR for the protection of personal data.
7.2. Correction and completion

If you discover that we have incorrect personal data about you, you can demand that we correct this incorrect data immediately. If your personal data is incomplete, you can request that it be completed.

7.3. Deletion

You have the right to erasure (“right to be forgotten”), unless the processing is necessary for exercising the right of freedom of expression, the right to information or for compliance with a legal obligation or for the performance of a task carried out in the public interest and one of the following reasons applies:

  • The personal data are no longer necessary for the purposes for which they were processed.
  • The justification for the processing was exclusively your consent, which you have revoked.
  • You have objected to the processing of your personal data that we have made public.
  • You have objected to the processing of personal data not made public by us and there are no overriding legitimate grounds for the processing.
  • Your personal data has been processed unlawfully.
  • The deletion of personal data is necessary to fulfill a legal obligation to which we are subject.

There is no right to erasure if, in the case of lawful non-automated data processing, erasure is not possible or only possible with disproportionate effort due to the special type of storage and your interest in erasure is low. In this case, the restriction of processing takes the place of erasure.

7.4. Restriction of processing

You can demand that we restrict processing if one of the following reasons applies:

  • You dispute the accuracy of the personal data. In this case, the restriction may be requested for the period of time that enables us to verify the accuracy of the data.
  • The processing is unlawful and you request the restriction of the use of your personal data instead of erasure.
  • We no longer need your personal data for the purposes of processing, but you need it to assert, exercise or defend legal claims.
  • You have lodged an objection acc. Art. 21 para. 1 of the GDPR. The restriction of processing can be requested as long as it has not yet been determined whether our legitimate reasons outweigh your reasons.

Restriction of processing means that the personal data will only be processed with your consent or for the establishment, exercise or defense of legal claims or for the protection of the rights of another natural or legal person or for reasons of important public interest. Before we lift the restriction, we have a duty to inform you.

7.5. Data portability

You have a right to data portability if the processing is based on your consent (Art. 6 para. 1 sentence 1 letter a) or Art. 9 para. 2 (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 this does not adversely affect the rights and freedoms of others: You may request to receive the personal data that you have provided to us in a structured, commonly used and machine-readable format. You have the right to transmit this data to another controller without hindrance from us. Where technically feasible, you can request that we transfer your personal data directly to another controller.

7.6. Contradiction

Insofar as the processing is based on Art. 6 para. 1 sentence 1 lit. e) GDPR (performance of a task carried out in the public interest or in the exercise of official authority) or on Art. 6 para. 1 sentence 1 lit. f) GDPR (legitimate interest of the controller or a third party), you have the right to object, on grounds relating to your particular situation, at any time to processing of personal data concerning you. This also applies to a right based on Art. 6 para. 1 sentence 1 lit. e) or letter f) GDPR based profiling. After exercising your right to object, we will no longer process your personal data unless we can demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms, or the processing serves the establishment, exercise or defense of legal claims.
You can object to the processing of your personal data for direct marketing purposes at any time. This also applies to profiling in connection with such direct advertising. After exercising this right to object, we will no longer use the personal data concerned for direct marketing purposes.
You have the option to inform us informally of your objection by telephone, e-mail, fax or to our postal address listed at the beginning of this privacy policy.

7.7. Revocation of consent

You have the right to withdraw your consent at any time with effect for the future. The revocation of consent can be communicated informally by telephone, e-mail, fax or to our postal address. The revocation does not affect the legality of the data processing that took place on the basis of the consent until receipt of the revocation. After receipt of the revocation, the data processing, which was based exclusively on your consent, will be discontinued.

7.8. Complaint

If you believe that the processing of personal data concerning you is unlawful, you may lodge a complaint with a data protection supervisory authority that is competent for your place of residence or work or for the place of the alleged infringement.

8. status and updating of this privacy policy

This privacy policy is dated 23.02.2021. We reserve the right to update the privacy policy in due course in order to improve data protection and/or adapt it to changes in official practice or case law.