Privacy policy

1. Name and contact information of the controller

This privacy policy contains information about the processing of personal data on the web pages of the following companies:

FRIEBE – PRINZ + PARTNER Wirtschaftsprüfer Steuerberater Rechtsanwälte mbB
SÜDWESTFALEN-REVISION GMBH Wirtschaftsprüfungsgesellschaft
FRIEBE – ENGELS – STOLZ GMBH Steuerberatungsgesellschaft

Data controller:

Wirtschaftsprüfer Steuerberater Rechtsanwälte mbB
Parkstraße 54
58509 Lüdenscheid

Phone: +49 (0)23 51 / 15 33 - 0
Fax. +49 (0) 23 51 / 15 33 - 3080


The company’s data protection officer can be contacted at the following address:

Dagmar Imhof, SI-NET GmbH

+49 271 31463-0
+49 170 5691167

Friedrich-Wilhelm-Str. 148, 57074 Siegen

2. Purpose and scope of personal data processing

2.1 Website access

When accessing the web pages,,,,, the Internet browser used by the visitor automatically sends data to the server of the respective web page and stores it in a logfile for a limited period of time. Until automatic deletion, the following data will be stored without further input by the visitor:

  • IP address of the visitor’s user device,
  • date and time of access by the visitor,
  • name and URL of the page accessed by the visitor,
  • website from which the visitor accesses the company’s website (referrer URL),
  • browser and operating system of the visitor’s user device and the name of the access provider used by the visitor.
  • Processing these personal data is justified in accordance with Art. 6 (1) sentence 1 (f) GDPR. The company has a legitimate interest in data processing for the following purposes:
  • to quickly establish a connection to the company’s website,
  • to enable a user-friendly website experience,
  • to identify and ensure the security and stability of the systems and
  • to facilitate and improve the administration of the website.

The processing expressly does not take place for the purpose of gaining personal knowledge about the visitor of the website.

3. Disclosure of data

Personal data will be disclosed to third parties if:

  • the data subject has expressly consented to this pursuant to Art. 6 (1) sentence 1 (a) GDPR,
  • disclosure is necessary for the establishment, exercise or defence of legal claims in accordance with Art. 6 (1) sentence 1 (f) and there is no reason to believe that the data subject has an overriding legitimate interest in not disclosing its data,
  • there is a legal obligation to transmit data pursuant to Art. 6 (1) sentence 1 (c) GDPR and/or
  • this is necessary pursuant to Art. 6 (1) sentence 1 (b) GDPR to fulfil the obligations from the contractual relationship with the data subject.

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

4. Cookies

The website uses so-called cookies. These are data packets that are exchanged between the company’s website server and the visitor’s browser. These are stored by the devices used (PC, notebook, tablet, smartphone, etc.) each time the website is visited. In this respect, cookies cannot cause any damage to the devices used. In particular, they do not contain any viruses or other malware. Cookies are used to store information that is generated in connection with the specific user device. The company can in no way obtain direct knowledge of the identity of the visitor to the website by using cookies.

Browsers are set to accept most cookies by default. The browser settings can be adjusted either to reject cookies on the devices used or to show a message before a new cookie is created. Please note that disabling cookies may prevent you from making the best possible use of all of the website’s features.

Cookies serve to facilitate use of the company’s website. For example, session cookies can be used to track whether the visitor has already visited individual pages on 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 limited period of time. When visiting the website again, it automatically recognises that the visitor has accessed the page before and what input was entered and which settings were configured so that the visitor need not repeat these.

Cookies are also used to analyse visits to the website for statistical purposes and to improve the service. These cookies make it possible to automatically recognise that the website has already been accessed by a visitor. Here, the cookies are automatically deleted after a specified time.

The data processed by cookies are justified for the above-mentioned purposes in order to safeguard the legitimate interests of the company pursuant to Art. 6 (1) sentence 1 (f) GDPR.

5. Analysis services for websites, tracking

This website uses functions of the Google Analytics website analysis service. The provider is Google Inc., 1600 Amphitheatre Parkway Mountain View, CA 94043, USA.

Google Analytics uses so-called “cookies”. A cookie is a text file that is stored on your computer and which allows your use of the website to be analysed. The information on your use of this website that is generated by the cookie is generally transferred to a Google server in the USA and stored there.

Browser plug-in

You can prevent the saving of cookies by activating the corresponding setting in your browser software; however, we would like to point out to you that if you do so, you may not be able to make full use of all of the functions of our website. You can also prevent the collection of data generated by the cookie and data which relates to your use of the website (including your IP address) by Google and the processing of this data by Google by downloading and installing the browser plug-in available at the following link:

Objection to data collection

You can prevent Google Analytics from collecting your data by clicking the following link. An opt-out cookie is set that prevents your data from being collected for future visits to this website: Deactivate Google Analytics

For more information on the handling of user data in Google Analytics see the Google Privacy Policy:

6. Your rights as a data subject

Insofar as your personal data are processed when you visit our website, you are entitled to the following rights as a “data subject” within the meaning of the GDPR:

6.1 Access

You can request confirmation from us as to whether we are processing your personal data. Right of access shall not apply if the provision of the requested information would violate the duty of confidentiality pursuant to § 43 WPO, § 57 StBerG or § 43a BRAO or if the information must be kept secret for other reasons, in particular due to the overriding legitimate interest of a third party. Deviating from this, there may be an obligation to provide access if your interests outweigh the need for confidentiality, in particular in view of imminent damage. The right of access is also excluded if the data are only being stored because they may not be erased due to legal or statutory retention periods or serve solely for the purposes of data protection or privacy monitoring, provided that the provision of access would require a disproportionately great effort and processing for other purposes through appropriate technical and organisational measures is excluded. Unless right of access is excluded in your case, if your personal data are being processed, you can request that we grant you access to the following information:

  • the purposes of the processing,
  • the categories of your personal data being processed,
  • the recipients or categories of recipient to whom your personal data are disclosed, in particular recipients in third countries,
  • where possible, the envisaged period for which your personal data will be stored, or, if not possible, the criteria used to determine the storage period,
  • the existence of the right to rectification or erasure of personal data or restriction of processing of personal data concerning the data subject or to object to such processing,
  • the 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, any available information as to their 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,
  • if applicable, in the case of transmission to recipients in third countries, if the EU Commission has not decided on the adequacy of the level of protection pursuant to Art. 45 (3) GDPR, information on which suitable guarantees pursuant to Art. 46 (2) GDPR are available for the protection of personal data.
6.2 Correction and completion

If you discover that we have stored inaccurate personal data about you, you may request that we correct that inaccurate data immediately. In the case of incomplete personal data concerning you, you may request completion.

6.3 Erasure

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

  • The personal data are no longer necessary in relation to the purposes for which they were processed.
  • Your consent, which you have revoked, was the exclusive ground of justification for processing.
  • You have objected to the processing of your personal data which 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 have been unlawfully processed.
  • The personal data have to be erased for compliance with a statutory obligation to which we are subject.
6.4 Restriction of processing

You can demand a restriction of processing of your personal data from us where one of the following applies:

  • You dispute the accuracy of the personal data. In this case, the restriction may be requested for a period of time that allows us to verify the accuracy of the data.
  • the processing is unlawful and you demand the restriction of the use of your personal data instead of erasure.
  • we no longer need your personal data for the purposes of the processing, but you require them for the establishment, exercise or defence of legal claims.
  • you have objected in accordance with Art. 21 (1) GDPR. You can demand restriction of processing as long as it is not yet certain whether our legitimate grounds outweigh your reasons.

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. Before we lift the restriction, we have a duty to inform you.

6.5 Data portability

You have a right to data portability if the processing is based on your consent (Art. 6 (1) sentence 1 (a) or Art. 9 (2) (a) GDPR) or on a contract to which you are a party and the processing is carried out using automated procedures. In this case, the right to data portability includes the following rights, provided that the rights and freedoms of other persons are not affected: You can request to receive personal data you have provided to us in a structured, commonly used and machine-readable format. You have the right to transmit these data to another controller without any hindrance on our part. Where technically feasible, you can request that we transfer your personal data directly to another controller.

6.6 Objection

If the processing is based on Art. 6 (1) sentence 1 (e) GDPR (performance of a task carried out in the public interest or in the exercise of official authority) or on Art. 6 (1) sentence 1 (f) GDPR (legitimate interest of the controller or a third party), you have the right to object to the processing of your personal data at any time for reasons arising from your particular situation. This also applies to profiling based on Art. 6 (1) sentence 1 (e) or (f) GDPR. If you exercise 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 which serve the establishment, exercise or defence of legal claims.

You may object at any time to the processing of your personal data for direct marketing purposes. This also applies to profiling associated with such direct marketing. After exercise of this right to object, we shall no longer process the relevant personal data for direct marketing purposes.

You have the option of informing our company of your objection without any formal requirements by telephone, email or by mail to the postal address given at the beginning of this privacy policy.

6.7 Withdrawal of consent

You have the right to withdraw your consent at any time with effect for the future. The withdrawal of consent can be communicated without any formal requirements by telephone, email or by mail to our postal address. The withdrawal shall not affect the lawfulness of any data processing that has taken place based on consent before its withdrawal. After receipt of the withdrawal, the data processing, which was based exclusively on your consent, will be stopped.

6.8 Complaint

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

7. Status and updates of this privacy policy

This privacy policy was last updated on 25 May 2018. We reserve the right to update this privacy policy from time to time to improve our data protection practices and/or to adapt it to changes in institutional practice or case law.


Do you require a tax consultant, public auditor and/or lawyer?

The professional partnership FRIEBE – PRINZ + PARTNER mbB in Lüdenscheid and the affiliated companies with locations in Hagen, Olpe and Schwerte would be happy to advise you on all topics in these areas.