AIQU TAX S.à r.l.
Management/Representation: Peter Kleingarn
R.C.S. Luxembourg: B 183 767
VAT Number: LU 26 71 28 39
Authorization Number: 10044386/3
Professional liability insurance: Foyer Assurances, 12 rue Léon Laval, L-3372 Leudelange.
Phone: +352 26 20 23 32
The title Tax Advisor (“Steuerberater“) was conferred in the Ferdal Republic of Germany, Berlin.
Peter Kleingarn is member of the Berlin chamber of tax advisors (Steuerberaterkammer Berlin KdöR):
Tel: +49 30 8892610
You can find the professional regulations for Germany at: http://www.bstbk.de.
The profession of Tax Advisor is in Germany essentially subject to the following regulations:
– Steuerberatungsgesetz (StBerG) – German tax advisory act;
– Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) – Implementing regulation of the tax advisory act;
– Berufsordnung der Bundessteuerberaterkammer – Professional code of conduct of the German chamber of tax advisors.
General Terms and Conditions of Engagement
The contractual relationship between AIQU TAX S.à r.l., acting as tax advisor, and its clients is governed by the General Terms and Conditions for Experts-Comptables applicable to the execution of assignments by Experts-Comptables in the Grand Duchy of Luxembourg, as issued by the “Ordre des Experts-Comptables”. , as well as by the specific conditions which may be included in an engagement letter delivered to the client (if any). The General Terms and Conditions can be viewed and consulted at http://oec.lu.
General Terms and Conditions for the use of the website
Any person visiting the website of AIQU TAX S.à r.l. (hereinafter “AIQU TAX” or the “Company”), including the information, documents, products and various services (collectively the “Services”) offered through the website, is deemed to have read and accepted these general terms and conditions of use.
Liability for the Contents
The Company undertakes to provide users with maximum availability of the website. In addition, the Company will do its utmost to ensure the security of the website’s computer system. However, it is possible that in the event of an attack on the computer system or for any other reason unknown to the Company, the website may be partially or totally unavailable for a time.
You acknowledge and accept that the Company may not be held liable for such unavailability and any resulting damage to you.
The contents of the website are created with the greatest possible care. However, the Company cannot accept responsibility for the accuracy, completeness and timeliness of the contents, in particular in the event of failure to update any information or in the event of system manipulation or encoding errors.
Furthermore, the Company shall not be held liable for any partial or total temporary unavailability of the website.
The information published on the website does not constitute a commitment and may not be exhaustive. The provided information is in particular of general nature and does not constitute an individual advice.
As a service provider, the Company is responsible for the contents on this website in accordance with general laws. As such, the Company undertakes to remove or block the use of illegal and/or inappropriate information according to general laws.
However, the Company’s liability in this respect only arises at the time at which the Company becomes aware of the illegal and/or inappropriate information or a specific infringement. Once the Company becomes aware of such legal violations, the Company will take appropriate steps to remedy the situation.
Liability for Links
The website may contain links to external websites. the Company has no influence on the contents of these sites. Therefore, the Company can also not assume any liability for these external contents.
The respective provider or operator of the site is always responsible for the contents of the linked site. The websites were checked for possible legal violations at the time they were linked, but no systematic control of the website takes place. The Company therefore cannot be held liable for the content presented on its website, for example regarding its legality or accuracy. Should the Company become aware of any legal infringement, it will take the appropriate steps to remove the concerned contents.
Contents and works on this website, provided by the website operators, are subject to Luxembourgish law.
The reproduction, editing, transmission, or any type of use, by any form, beyond the scope of copyright law requires the written permission of the respective author or creator. Downloads and copies of this website are only allowed for private, non-commercial use. The information and/or documents may not be modified or distributed outside this website.
If the contents of this page were not created by the publisher and/or operator of this website, the copyrights of third parties must be respected. In particular, any third-party contents are referenced as such.
If you become aware of a copyright violation, please notify the Company accordingly. If the Company becomes aware of any such legal infringements, it will remove these contents immediately.
The rights implicitly or explicitly granted to you above constitute an authorization to use and under no circumstances a transfer of rights, ownership or other relating to this site.
Modification of the website
The user acknowledges and agrees that the Company may at any time, without notice, modify, change or suspend the website for maintenance, updating or any other reason deemed necessary by the Company.
In particular, the Company may at any time withdraw, add to, supplement or clarify all or part of the information and services contained or offered on the Website. The Company shall not be held liable for any direct or indirect damage in connection with such changes.
Applicable law and competent courts
Any dispute relating to the use of the website and its services shall be governed by Luxembourg law and is subject to the exclusive jurisdiction of the courts of the Grand Duchy of Luxembourg.
Data Protection Officer:
What Is It All About?
This information on data protection takes into account the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (hereinafter the “GDPR”) applicable as of 25 May 2018, including the definitions outlined in the GDPR.
As a data controller, AIQU TAX S.à r.l. (hereinafter “AIQU TAX” or the “Company”) processes automated personal data of natural persons in compliance with data protection regulations according to the GDPR.
Pursuant to Article 4(1) of the GDPR, “personal data” is defined as follows:
“any information relating to an identified or identifiable natural person (‘data subject’); an identifiable natural person is one who can be identified, directly or indirectly, in particular by reference to an identifier such as a name, an identification number, location data, an online identifier or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of
that natural person;”.
According to Article 4(2) of the GDPR, “processing” is defined as follows:
“any operation or set of operations which is performed on personal data or on sets of personal data, whether or not by automated means, such as collection, recording, organization, structuring, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making available, alignment or combination, restriction, erasure or destruction;”.
According to Article 4(6) of the GDPR, “filing system” is defined as follows:
“any structured set of personal data which are accessible according to specific criteria, whether centralized, decentralized or dispersed on a functional or geographical basis;”.
According to Article 4(7) of the GDPR, “controller” is defined as follows:
“the natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data; where the purposes and means of such processing are determined by Union or Member State law, the controller or the specific criteria for its nomination may be provided for by Union or Member State law;”.
What Happens to the Data?
The Company processes personal data of natural persons for the execution of a contractual or pre- contractual relationship with the Company. The main purpose of the processing is to fulfill its (pre-)contractual obligations as a tax advisor (consisting of accounting, the implementation and processing of subscriptions, the redemption, conversion and transfer of shares, and distributions to shareholders,
the management of the companies register)
Furthermore, the Company may process personal data to proceed with the good execution of its contractual obligations with its external service providers. The Company relies on external service providers for the following services : /
An additional legal basis is the legitimate interest pursued by the Company.
If the processing of personal data is based on legitimate interest, further information on the balancing test realized by the Company, in the context of recourse on the basis of legitimate interest, may be requested at any time.
Another legal basis for the processing of personal data for specific purposes may be the consent. The consent can be withdrawn at any moment. If the processing is in parallel based on another legal basis, then the withdrawal of the consent will in principle not impact the processing by the Company (or at least not the full extent of the processing).
In addition, the personal data may also be processed in order to comply with legal obligations to which the Company is submitted (such as the fight against fraud and during legal disputes, the compliance with legal obligations and applicable identification rules relating to the laws on the fight against money laundering and terrorism financing, the requirements set by local or foreign regulatory or law enforcement authorities, tax identification and the transfer of tax information (where mandated by law), in particular pursuant to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (as amended by Council Directive 2014/107/EU), the CRS, FATCA as well as the applicable IGA between Luxembourg and the United States, and any other information and disclosure obligations of the Company or the sub-fund.)
For certain data processing, more than one legal basis may apply.
Transfer of personal data
The Company collects personal data to complete its pursued purposes, as described above.
Consequently, the Company will store personal data, inter alia in electronic form and solely for professional use. Personal data may be stored, respectively transferred to any other place of work of the Company, to a processor or other co-contractor of the Company, as well as to any public administration or authority when legal obligations, etc. applying to the Company require such a transfer, respectively when the transfer is in line with the purpose of the processing for which the data were delivered to / collected by the Company.
In the event of the transfer of personal data to another country, in particular a country outside the European Economic Area, the Company will ensure that the transfer is carried out in compliance with the legal provisions in force in terms of data protection, including the GDPR, inter alia by putting in place appropriate safeguards.
The retention of personal data
Personal data is kept no longer than necessary and in compliance with the purpose for which it has been collected and processed, without prejudice to the right of the Company to retain certain data for a longer period due to legal / regulatory obligations applying to the Company, respectively because of exceptional situations that would justify a longer storage (judicial procedure etc.).
Who will be in contact with the personal data?
Depending on the concerned data, the persons occupying the following positions are the recipients of the personal data:
• Harald Strelen
What Are the Rights of Data Subjects?
• Right to access: You can request access to your personal data in accordance with Art. 15 of the GDPR about your personal data that we process.
• Right to object: You have a right to object, provided that no legitimate grounds for the processing exist which override your interest, rights and freedoms or unless the personal data is necessary for the legal defence of the Company’s interests.
• Right to rectification: If the information concerning you is not (or is no longer) accurate, you can request a correction in accordance with Art. 16 of the GDPR. If your data are incomplete, you can request that it be completed.
• Right to erasure: You can request the deletion of your personal data in accordance with Art. 17 of the GDPR.
• Right to restriction of processing: You have the right to request restriction of the processing of your personal data in accordance with Art. 18 of the GDPR.
• Right to data portability: You have the right to obtain your provided personal data in a structured, commonly used and machine-readable format, or to request the transfer to a new controller in accordance with Art. 20 of the GDPR.
• Right to lodge a complaint: If you believe that the processing of your personal data violates data protection law, you have the right to lodge a complaint with a data protection supervisory authority of your choice, in particular in the Member State of your habitual residence, place of work or place of the alleged infringement in accordance with Art. 77(1) of the GDPR. The National Commission for Data Protection (Commission Nationale pour la Protection des Données – CNPD) is the Luxembourgish national supervisory authority (https://cnpd.public.lu/en.html).
The Company is responsible for the processing of personal data collected through its website (the “Site”).
For the navigation on the Site, the visitor does not need to disclose personal data concerning him/her.
During each visit to the Site, certain technical data (the “Technical Data”) is automatically saved in a specific file on the Site’s server. Technical Data may include, but is not limited to, the IP address, the internet service provider, operating system and browser type used by the visitor, date and time of access to the Site, the page (s) visited, the amount of data transferred. The Company analyzes the Technical Data for statistical purposes as well as for the management and improvement of the Site. The Technical Data collected will in no way be used by the Company to profile the visitors to the Site, so that the anonymity of each visitor is guaranteed. Technical Data will not be passed on to third parties.
Any questions and requests relating to personal data should be addressed to [Harald Strelen by mail to: 1, Haapstrooss, L-6869 Wecker or by e-mail to: Harald.email@example.com].