The protection of your personal data is very important to us. For this reason, we have taken measures to ensure that the regulations on the protection of your personal data are observed both by us and by our external service providers.
Data Protection Officer
Datenschutz@ofd.bwl.de
Oberfinanzdirektion Baden-Württemberg
-Data Protection Officer-
P.O. Box 100265
76232 Karlsruhe
The following declaration gives you an overview of how the Oberfinanzdirektion Baden-Württemberg guarantees the protection of your
data and what type of data is collected for what purpose and to what extent within our online offering and the associated websites,
functions and content. The privacy policy applies regardless of the domains, systems, platforms and devices (e.g. desktop or mobile) used
to run the offer. In addition, we would like to inform you about your rights as a data subject.
We use terms such as "personal data" or their "processing" in accordance with the definitions in Article 4 of the General Data Protection Regulation (GDPR). In addition to the General Data Protection Regulation, the State Data Protection Act (LDSG) is the legal basis. In the course of the further development of our website and the technologies used, changes to this data protection declaration may also become necessary. We therefore recommend that you re-read the data protection declaration from time to time. We reserve the right to change the data protection declaration in order to adapt it to changed legal situations or in the event of changes to the service or data processing. If the consent of the users is required or parts of the data protection declaration contain regulations of the contractual relationship with the users, the changes will only be made with the consent of the users.
We take organisational, contractual and technical security measures in accordance with the state of the art to ensure that the provisions of data protection laws are complied with and thus to protect the data processed by us against accidental or intentional manipulation, loss, destruction or against access by unauthorised persons. The security measures include in particular the encrypted transmission of data between your browser and our server.
At some points on the website, you have the option of voluntarily providing personal information. We store and use the transmitted (personal) data exclusively for the purpose for which they were provided. It will not be passed on to third parties. Automatically stored log data is deleted after a limited period of time. All information that you receive at these points is also available to you without providing your data elsewhere. Likewise, you can use other ways of contacting us instead of the electronic contact options (e.g. e-mail). In this respect, the voluntary nature of the provision of personal data is maintained at all times. You will not suffer any disadvantages if you do not provide your data. In this case, you may have to resort to other ways of obtaining information.
The Oberfinanzdirektion Baden-Württemberg processes data within the scope of this online offer
- so that you can call up the pages,
- when using the contact form
- when calling up the explanatory videos
- for statistical evaluation
Personal data processed as part of this online offer includes usage data (e.g. the pages visited on our online offer) and content data (e.g. entries in the contact form).
We collect this data on the basis of Article 6 (1) (b) and (e) of the German Data Protection Act(DSGVO) in conjunction with Section 4 of the German Data Protection Act (LDSG) in order to be able to make this online service available to you for the performance of our tasks in the public interest (public relations work of the press office of the Oberfinanzdirektion Baden-Württemberg) to be able to make it available to you. If your personal data is processed on the basis of consent, this is done on the basis of Article 6(1)(a) DSGVO.
We only process personal data in compliance with the relevant data protection regulations. This means that we only process your data if we have legal permission to do so.
Every time you visit a website, data is collected and exchanged. The Oberfinanzdirektion Baden-Württemberg automatically collects and stores data (log file information) that your browser transmits to our server. These are:
- Type and version of your internet browser
- operating system used
- the page accessed
- the previously visited page (referrer URL)
- The time of the server request.
The Oberfinanzdirektion Baden-Württemberg collects this data in order to perform tasks that are in the public interest as defined in Art. 6 Para. 1 lit. e. DSGVO in conjunction with § 4 LDSG. The tax office evaluates data solely for statistical purposes in order to measure the demand of the web offers. The Oberfinanzdirektion Baden-Württemberg has no possibility to assign this data to a specific person. A combination of this data with other data sources is not made. The IP numbers are recorded for the duration of the visit for the purpose of answering queries and are not stored beyond the end of the visit. Data logged when accessing the Internet offer will only be transmitted to third parties if we are obliged to do so by law or by court decision, or if the transmission is necessary for legal or criminal prosecution in the event of attacks on the Internet infrastructure of the Oberfinanzdirektion. A passing on in other cases does not take place.
The internet pages partly use so-called cookies. Cookies do not cause any damage to your computer and do not contain viruses. Cookies serve to make our offer more user-friendly, more effective and safer. Cookies are small text files that are stored on your computer and saved by your browser.
Most of the cookies we use are so-called "session cookies". Session cookies are small units of information that a provider stores in the RAM of the visitor's computer. A randomly generated unique identification number, a so-called session ID, is stored in a session cookie. In addition, a cookie contains information about its origin and the storage period. These cookies cannot store any other data. Session cookies are only stored for the duration of the current visit to our website. They are deleted when you have finished using our online offer and log out or close the browser, for example. In this respect, too, we only process your personal data to provide the online offer on the basis of Article 6(1)(e) DSGVO in conjunction with Section 4 LDSG.
Dealing with cookies
Cookies can be controlled with all internet browsers. Most browsers are set to accept all cookies without asking the user. If you want to use the full functionality of the website, you should set your browser to accept session cookies. If you do not want cookies to be stored on your computer, you should deactivate the corresponding option in the system settings of the browser.
They will be automatically deleted at the end of your visit. Other cookies remain stored on your terminal device until you delete them. These cookies enable us to recognise your browser on your next visit.
You can set your browser so that you are informed about the setting of cookies and only allow cookies in individual cases, exclude the acceptance of cookies for certain cases or generally and activate the automatic deletion of cookies when closing the browser. If you deactivate cookies, the functionality of this website may be limited.
Cookies that are required to carry out the electronic communication process or to provide certain functions that you have requested (e.g. shopping cart function) are stored on the basis of Art. 6 (1) lit. f DSGVO. The website operator has a legitimate interest in storing cookies for the technically error-free and optimized provision of its services. Insofar as other cookies (e.g. cookies to analyse your surfing behaviour) are stored, these will be treated separately in this data protection declaration.
When contacting us (e-mail), the user's details will be processed for the purpose of handling the contact request and its processing pursuant to Art. 6 (1) lit. b DSGVO.
If you send us an e-mail, this e-mail and your e-mail address will be used exclusively for correspondence with you. In the case of a request that is the responsibility of another tax office, the personal data provided and the content of your request may be passed on to the relevant tax office for further processing. The basis for this is § 4 LDSG. Please inform us if you do not wish your data to be forwarded.
After the request has been fulfilled or answered, your information will be deleted or, if necessary, stored in the case of file-relevant processes in accordance with the applicable data protection regulations for file management.
Your entries made in the callback and appointment system are processed by the Oberfinanzdirektion Baden-Württemberg for the processing of your appointment requests. The data processing is exclusively based on your consent (Art. 6 para. 1 lit. a DSGVO). You can revoke this consent at any time. For this purpose, an informal communication by e-mail to us is sufficient. The legality of the data processing operations carried out until the revocation remains unaffected by the revocation.
The following entries made in the callback and appointment system are stored until your appointment/callback is completed:
- Last name, first name
- Postal code and place of residence
- Tax number and tax ID
- Telephone number and e-mail address
- IP address
The data will be deleted after completion of your appointment/callback request, provided that the deletion does not conflict with any statutory retention obligations. The data will also be deleted if the appointment or callback request you have made is deleted by you, provided that there are no legal obligations to retain the data. In both cases, their processing will be restricted. I.e. the data is blocked and not processed for other purposes.
You have the right at any time, informally and without justification, to obtain information about the data stored about you. This also applies to their origin and recipient as well as the purpose of the storage. You will receive this information free of charge. The official data protection officer will provide you with information about the stored data.
Data Protection Officer
further information on data protection
In addition, you have the right to correct incorrect data, restrict processing and delete your personal data. In the event of the assumption of unlawful data processing, you can file a complaint with the competent supervisory authority at any time. Likewise, you can revoke consents in principle with effect for the future.
Users may object to the future processing of their personal data in accordance with the legal requirements at any time.
The data stored by us will be deleted as soon as they are no longer required for their intended purpose and the deletion does not conflict with any statutory retention obligations. If the user data is not deleted because it is required for other and legally permissible purposes, its processing is restricted. I.e. the data is blocked and not processed for other purposes. This applies, for example, to data that must be retained for tax law reasons.
You can use any Internet browser to display when cookies are set and what they contain. Detailed information is provided by the virtual data protection office of the federal and state data protection commissioners in Germany.
For statistical analysis we use "Matomo". This is an open source tool for web analysis. Matomo is used exclusively in the BITBW data center on a highly available cluster. The evaluation interface as well as the data API is only accessible within the state network.
Use of cookies
Cookies are not delivered. There is no use of cookies within Matomo.
Anonymization
Anonymization is active. Here, the last two bytes of the IP address are anonymized. Furthermore, it is not possible to track individual users over several sites and over a longer period of time (so-called device fingerprinting). Although individual users are recognized or distinguished, it is not possible to draw any conclusions about an actual person.
The following data is collected by Matomo
Basic data
- IP address (anonymized)
- Previously visited URL (referrer), if transmitted by the browser
- Name and version of the client operating system
- Name, version and language setting of the browser
Additionally, if Javascript is enabled
- URLs visited on this website
- Time of page views
- Type of HTML requests
- Screen resolution and color depth.
- Techniques and formats supported by the browser (e.g. Java, Flash, PDF, WindowsMedia, QuickTime, Realplayer, Director, SilverLight, Google Gears)
Purpose of data processing
The processing of users' personal data enables us to analyze the surfing behavior of our users. By evaluating the data obtained, we are able to compile information about the use of the individual components of our website. This helps us to continuously improve our website and its user-friendliness. By anonymizing the IP address, the interest of users in the protection of their personal data is adequately taken into account.
Duration of storage
The data is deleted as soon as it is no longer required for our recording purposes. Data older than 180 days is automatically deleted. This applies to individual records of site visitors. Cumulative data and evaluations are retained.
Further information
A detailed description of the privacy settings in Matomo can be found here: https://matomo.org/privacy/. Your right to rectification, deletion and objection according to Art. 16, 17 and 21 DSGVO is pointed out.
For further information regarding the treatment of personal data in the tax office, please contact the data protection officer at the following address
Data Protection Officer
further information on data protection
The tax authorities [2] are active both in tax administration proceedings and in the field of criminal prosecution and the prosecution of administrative offences. In the area of criminal prosecution and the prosecution of administrative offences, they are competent authorities for the prevention, investigation, detection, prosecution or punishment of tax offences and tax misdemeanours. In terms of data protection law, this activity is subject to the scope of Directive (EU) 2016/680. Accordingly, the General Data Protection Regulation (GDPR) is not applicable in this respect (Article 2(2)(d) GDPR). The provisions of the First and Third Parts of the Federal Data Protection Act (BDSG) and, if applicable, more specific provisions - e.g. of the Fiscal Code (AO), the Code of Criminal Procedure (StPO) and the Introductory Act to the Judicature Act (EGGVG) - apply.
At the tax authorities, the criminal and administrative fine offices and the tax investigation offices are responsible for investigating facts relevant under criminal or administrative fine law in connection with tax offences and tax misdemeanours. If the tax authorities independently conduct criminal tax investigation proceedings on the basis of section 386, paragraph 2 AO, the criminal and administrative fine offices exercise the rights and duties to which the public prosecutor's office is entitled in the investigation proceedings (section 399, paragraph 1 AO).
The tax investigation offices can act either independently or at the request of the criminal and administrative fine offices or the public prosecutor's office. In criminal proceedings for tax offences, they have the same rights and obligations as the authorities and officers of the police service under the provisions of the Code of Criminal Procedure (section 404 sentence 1 AO).
The following information relates to the processing of personal data by the above bodies, insofar as the processing is carried out for the purpose of preventing, investigating, detecting, prosecuting or punishing criminal offences or administrative offences. Personal data are, for example, information about a person, but also about facts connected with a person.
The following information is intended to inform you of the following
- the purposes for which your personal data are processed,
- what rights you have under data protection law and
- whom you can contact to assert your rights or if you have questions about data protection.
1] The laws referred to in these notes can be found on the Internet at http://www.gesetze-im-internet.de (federal law), http://www.landesrecht-bw.de (state law Baden-Württemberg) and http://eur-lex.europa.eu/ (European Union law).
2] For the purposes of this information letter, the tax authorities are the Federal Central Tax Office and the tax offices (cf. section 386(1) sentence 2 AO; section 1 no. 2, first case FVG).
Personal data are processed insofar as this is necessary for the performance of the legally standardised tasks of the criminal and administrative fine offices and the tax investigation offices or if the data subject has consented to the processing.
The processing of data includes in particular the collection, storage, use, transmission, retrieval or deletion of data
The legally standardised tasks of the criminal and administrative fine offices include
- the apprehension, prosecution and punishment of tax offences, equivalent offences or offences within the meaning of section 386 (2) no. 2 AO and tax offences including, where applicable, the associated effect of confiscation of the proceeds of the offence or the value of the proceeds of the offence and
- if necessary, filing an application for confiscation of proceeds of crime or the value of proceeds of crime in independent proceedings.
The statutory tasks of the tax investigation offices include:
-
the investigation of tax offences, offences equivalent to these or offences within the meaning of section 386, paragraph 2, number 2 AO and tax offences,
- the investigation of the related bases of taxation or bases of assessment and
- the detection and investigation of unknown tax cases.
The legal basis for the processing of personal data can be found in
- the German Fiscal Code (AO),
- the Code of Criminal Procedure (StPO),
- the Law on Administrative Offences (OWiG),
- the Introductory Act to the Judicature Act (EGGVG) and
- the First and Third Parts of the Federal Data Protection Act (BDSG).
Personal data may be processed - also after the conclusion of the respective proceedings - for the fulfilment of other statutory tasks, such as for other criminal proceedings, for matters of international legal assistance in criminal matters, for clemency matters, in order to comply with statutory retention obligations with regard to the case files or to fulfil statutory notification obligations.
Insofar as personal data is affected which is processed for the purpose of preventing, investigating, uncovering, prosecuting or punishing the above-mentioned tax offences and tax offences, you are entitled to the following rights in accordance with the BDSG.
- Right to information (§ 57 BDSG)
You have the right to request information about whether your personal data is being processed. If this is the case, you are entitled to further information, for example regarding the origin or the recipient of the data and the applicable storage period. However, the tax authority may refrain from providing information or restrict the provision of information in part or in full if the information would jeopardise the investigative activities of the aforementioned bodies or other law enforcement authorities or if the identity of natural persons or confidential information would have to be disclosed
Moreover, the tax authority determines the form in which the information is provided. This does not imply a right to inspect files. Only if the tax authority deems it expedient can the information also be provided by way of file inspection. Otherwise, the right to information under data protection law does not serve the defence in criminal or administrative fine proceedings and does not include the information required for this purpose. However, a right to inspect files in criminal or administrative fine proceedings may arise from other provisions, in particular the Code of Criminal Procedure.
- Right to rectification (Section 58 (1) BDSG)
If the information concerning you is not or no longer accurate, you may request that it be corrected. However, this does not apply to the content of a statement (e.g. of witnesses or parties to proceedings) or to the legal assessment of facts by law enforcement agencies.
If the accuracy or inaccuracy of the data cannot be established in a specific case, the right to rectification is replaced by a right to restriction of processing.
- Right to deletion as well as restriction of processing (Section 58 (2) BDSG)
You have a right to erasure of personal data in particular if the processing of your personal data is not or no longer permissible. This is the case, for example, if the retention periods for the relevant procedural files have expired. The monitoring of segregation periods and the destruction of case files are carried out ex officio.
If deletion would impair your interests worthy of protection, or if your personal data cannot be deleted due to conflicting legal reasons, you may have a right under the legal conditions to have your data processed only in a restricted manner.
If necessary, you should assert these rights in writing
Your personal data is processed by the criminal and administrative fine offices and the tax investigation offices of the tax offices Freiburg-Land, Heilbronn, Karlsruhe-Durlach, Konstanz, Mannheim-Neckarstadt, Reutlingen, Schwäbisch Gmünd, Stuttgart II and Ulm. The tax offices concerned are responsible for data processing in this respect.
In matters of data protection, please do not contact the respective tax office responsible for you, but contact
the official data protection commissioner of the Oberfinanzdirektion Baden-Württemberg
Postal address: P.O. Box 100265, 76232 Karlsruhe
Address: Molktestr. 50, 76133 Karlsruhe
Datenschutz@ofd.bwl.de
DE-Mail: poststgelle@ofdka.bwl.de-mail.de
The data protection officer is only responsible for data protection issues. She cannot provide any information on the content or course
of proceedings conducted at the relevant offices of the tax office. Furthermore, she does not provide legal advice.
If you believe that your request has not been met or has not been met in full, you can lodge a complaint with the competent data protection supervisory authority. The competent authority in proceedings concerning criminal tax offences or tax offences is
the State Commissioner for Data Protection and Freedom of Information Baden-Württemberg
Postal address: Postfach 10 29 32, 70025 Stuttgart
Address: Königstr. 10a, 70173 Stuttgart
poststelle@lfdi-bwl.de
DE-Mail: poststelle@lfdi.bwl.de-mail.de
With the following notices, we would like to inform you about the data protection aspects of our presence on YouTube https://www.youtube.com/channel/UCbQqLFyfHetllSlG3oL8GUQ/videos (hereinafter "YouTube channel"). The YouTube channel is operated and managed by Oberfinanzdirektion Baden-Württemberg operated and administered.
In the following, you will find information on the purposes of using the YouTube account, alternative information and communication offers, the relevant legal basis, the type, scope and purposes of data processing by the Oberfinanzdirektion Baden-Württemberg as well as your rights as a data subject and further sources of information.
- Purposes of the use of the YouTube channel
The Oberfinanzdirektion Baden-Württemberg uses the YouTube channel to make simple tax topics accessible in a short and concise manner and to receive feedback. (Article 6(1)(1)(e) of the General Data Protection Regulation (DS-GVO) in conjunction with Section 4 of the State Data Protection Act Baden-Württemberg (LDSG)). - Alternative information and communication offers
The YouTube channel is merely an additional offer for users. The Oberfinanzdirektion Baden-Württemberg points out that the YouTube channel is solely for information and communication purposes, but that no citizen service or other administrative tasks can be provided via the channel. The Oberfinanzdirektion Baden-Württemberg offers citizens and other interested parties alternative information and communication options that can be used instead of the YouTube channel without disadvantage- The state portal Baden-Württemberg.de provides information about the state as well as the state government and its policies.
- In particular, the Service-BW service portal offers an online citizen service and provides information and assistance in contact with the authorities.
- The website of the Oberfinanzdirektion Baden-Württemberg and the tax offices provides information and assistance in
contact with the authorities.
- Legal basis of use
The use of the YouTube channel and the processing of personal data associated with it by the Oberfinanzdirektion Baden-Württemberg is carried out on the basis of Section 4 of the State Data Protection Act Baden-Württemberg (LDSG BW) (as a provision within the meaning of Article 6(1) of the General Data Protection Regulation (DS-GVO), and serves the performance of necessary tasks within the framework of public relations work. - Processing of personal data of the visitors by the Oberfinanzdirektion Baden-Württemberg.
The data you enter on our YouTube channel, in particular your username and the content published under your account, may be processed by us insofar as we reply to your posts.
The Oberfinanzdirektion Baden-Württemberg otherwise processes personal data of visitors only to the extent necessary to process an inquiry or comment. - Processing of visitors' personal data by YouTube/Google
The video platform YouTube is part of Google LLC. The Oberfinanzdirektion Baden-Württemberg uses the technical platform and services of Google LLC, 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA for the video function offered here. Responsible for the data processing of persons living outside the United States is
Google Ireland Limited
Gordon House, Barrow Street
Dublin 4
Ireland
E-mail: support-deutschland@google.com
We would like to point out that you use the Google service offered here and its functions under your own responsibility. This applies in particular to the use of interactive functions (e.g. liking, commenting).
Information about which data is processed by Google and for which purposes can be found in Google's privacy policy.
Google LLC has committed itself to the principles of the EU-US Privacy Shield.
The Oberfinanzdirektion Baden-Württemberg has no influence on the type and scope of the data processed by Google, the manner in which this data is processed and used, or the transfer of this data to third parties. Nor does it have any effective means of control in this respect.
By using Google, your personal data will be collected, transferred, stored, disclosed and used by Google LLC and transferred to, and stored and used in, the United States, Ireland and any other country in which Google LLC does business, regardless of your country of residence.
Google processes on the one hand your voluntarily entered data such as name and user name, email address, telephone number or the contacts of your address book when you upload or synchronize it.
On the other hand, Google also evaluates the content you share to determine what topics you are interested in, stores and processes confidential messages that you send directly to other users and can determine your location using geolocation data such as GPS or Galileo, information on wireless networks or via your IP address in order to send you advertising or other content.
Google LLC uses analytics tools such as Google Analytics for analysis. The Oberfinanzdirektion Baden-Württemberg has no influence on the use of such tools by Google LLC and has not been informed about such a potential use. Should tools of this kind be used by Google LLC for the account of the Oberfinanzdirektion Karlsruhe account, the Oberfinanzdirektion Baden-Württemberg has neither commissioned, approved nor otherwise supported this in any way. Also, the data obtained during the analysis will not be made available to him. Only certain non-personal information about post activity, such as the number of profile or media clicks, and viewing time through a particular video, is available for the Oberfinanzdirektion Baden-Württemberg viewable through their account. Moreover, the Oberfinanzdirektion Baden-Württemberg no possibility to prevent or turn off the use of such tools on their Google account.
Finally, Google also receives information when you view content, for example, even if you have not created an account. This so-called "log data" may include your IP address, browser type, operating system, information about the website you visited previously and the pages you viewed, your location, your mobile service provider, the terminal device you use (including device ID and application ID), the search terms you used and cookie information.
Via Google tools (e.g. Analytics) or widgets (e.g. search slot) integrated into websites and the use of cookies, it is possible for Google to record your visits to these websites and assign them to your Google profile. Based on this data, content or advertising can be offered tailored to you.
options to restrict the processing of your data are available in the general settings of your Google account and under the item "Privacy and security". In addition, you can restrict Google's access to contact and calendar data, photos, location data and so on for mobile devices (smartphones, tablet computers) in the settings options there. However, this depends on the operating system used.
Google: Privacy settings
Google Security Center
Google: How to download the data stored in your Google Account
Google : View and customize activity in your Google Account
Google: Manage activity settings - Use of social plugins from YouTube on the website
Active YouTube elements (so-called social plugins) are integrated via the so-called "two-click solution". These only become active through consent (click) and when a data connection to YouTube has been established. When leaving or refreshing the page, this connection is automatically disconnected again.
The details of the persons responsible for the Internet offer can be found in the imprint.