Privacy Policy – Updated September 2021

As an auditing company, the trust of our clients in professional confidentiality and the protection of personal data are very important to us. DELTA Revision GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft (hereinafter: DELTA Revision GmbH) observes all applicable data protection laws.

DELTA Revision GmbH implements the requirements of the European General Data Protection Regulation (GDPR) and other legal requirements for the protection of personal data. In particular, technical and organizational security measures are implemented that correspond to the current security standards.

With the following data protection information we inform you about the processing of personal data by DELTA Revision GmbH in the context of our general business activities and for the purpose of providing services in a client relationship as well as about the rights of the data subjects.

1. Name and contact details of the person responsible for processing

This privacy information applies to the processing of data by:

DELTA Revision GmbH
Harrlachweg 5
68163 Mannheim

Phone: +49 (0) 621 122 66 50
Fax: +49 (0) 621 122 66 529
E-Mail: info(at)

2. Collection and storage of personal data as well as the type and purpose of their use

The term “personal data” in this document means personal data as defined in Article 4 No. 1 GDPR. This is all information that relates to a person (a natural person) and with which this person can be identified directly or indirectly.

As part of our general business activities and for the purpose of providing services to our clients, we usually process not only contact details such as name, address, telephone number and e-mail address but also information such as bank details and payment details, as well as further information on personal and professional relationships, if applicable, insofar as these play a role in the provision of services.

In many cases it is not possible or disproportionate to work with anonymized or pseudonymized data in the course of our activities. Due to legal professional requirements, we are obliged to process certain personal data of a person, e.g. to implement the obligations under the Money Laundering Act and professional independence requirements.

As an auditing company and tax consulting company, we process personal data in the context of our general business activities and for the purpose of providing services for our clients in the areas of auditing, tax consulting and management consulting (§ 2 WPO) on the basis of one of the following legal bases:

1 a) Fulfillment of contractual obligations (Article 6 Paragraph 1 Clause 1 Letter b GDPR)

The processing of personal data takes place for the execution of a contract or already when a contractual relationship is initiated with a natural person. The scope and details of the data processing result from the respective contract and, if applicable, the associated order conditions.

1 b) Compliance with legal requirements (Article 6 Paragraph 1 Clause 1 Letter c GDPR)

As an auditing company and tax consultancy company, DELTA Revision GmbH is subject to legal requirements from which an obligation to process personal data may arise (e.g. auditor regulations, tax advice law, money laundering law). On the basis of these specifications, DELTA Revision GmbH is particularly obliged to properly store and document all services and archives documents and work results in appropriate IT systems and, if necessary, also in paper form. In order to guarantee our independence, which is required under professional law, we carry out conflict checks when accepting an order, in which personal contact data are also processed.

1 c) Preservation of legitimate interests (Article 6 Paragraph 1 Sentence 1 Letter f GDPR)

DELTA Revision GmbH processes personal data in the context of general business operations and for the purpose of providing services for our clients on the basis of a weighing of interests, provided that the legitimate interests of the persons concerned do not outweigh them. A specific interest of DELTA Revision GmbH lies in the fulfillment of the contractual obligations towards the clients. DELTA Revision GmbH processes personal data provided by clients only to the extent that this is actually necessary for the provision of the service.

The fact that DELTA Revision GmbH, as an auditing company, tax consultancy and holder of professional secrecy, is subject to mandatory statutory provisions of professional law as well as professional supervision, contributes significantly to safeguarding the interests of the persons affected by data processing by DELTA Revision GmbH, all services, including the associated processing to provide personal data independently, conscientiously and in secrecy. All employees of DELTA Revision GmbH are trained to comply with data protection regulations and are obliged to maintain the necessary confidentiality.

1 d) Consent of the person concerned (Art. 6 Para. 1 S.1 lit. a), Art. 7 EU GDPR)

If none of the above legal bases according to a) to c) apply, DELTA Revision GmbH bases the processing of personal data on an informed consent of the person concerned, which is expressly obtained by the person concerned.

DELTA Revision GmbH stores personal data as long as it is required for the implementation of the respective service relationship or – if your personal data is the subject of statutory retention requirements or part of documents that are subject to statutory retention requirements – for the duration of the statutory retention period (e.g. in WPO, StBG, HGB, AO, GwG, KWG, WpHG).

The retention periods vary in length and usually cover a period of 6 to 10 years; In justified individual cases (e.g. preservation of evidence) the retention period can be longer.

If the data concerned are subject to different retention periods, the longest retention period is decisive.

When you visit our website, the browser used on your device automatically sends information to the server on our website. This information is temporarily stored in a so-called log file. The following information is recorded without any action on your part and stored until it is automatically deleted:

– IP address of the requesting computer,
– Date and time of access,
– Name and URL of the file called up,
– Website from which access is made (referrer URL),
– Browser used and, if applicable, the operating system of your computer and the name of your access provider.

The data mentioned will be processed by us for the following purposes:

– Ensuring a smooth connection to the website,
– Ensuring comfortable use of our website,
– Evaluation of system security and stability as well as
– for further administrative purposes.

The legal basis for data processing is Art. 6 Para. 1 S. 1 lit.f GDPR. Our legitimate interest follows from the data collection purposes listed above. Under no circumstances do we use the data collected for the purpose of drawing conclusions about you personally.

In addition, we use cookies and analysis services when you visit our website. You will find more detailed explanations below.

3. Transfer of data

A transfer of your personal data to third parties for purposes other than those listed below does not take place.

We only pass on your personal data to third parties if:

– You give your express consent in accordance with Art. 6 Para. 1 S. 1 lit.,
– the transfer according to Art. 6 Para. 1 S. 1 lit. f GDPR is required to assert, exercise or defend legal claims and there is no reason to assume that you have an overriding legitimate interest in not disclosing your data,
– in the event that there is a legal obligation for disclosure in accordance with Art. 6 Paragraph 1 Clause 1 lit.
– this is legally permissible and required according to Art. 6 Para. 1 S. 1 lit. b GDPR for the processing of contractual relationships with you.

When service providers are included in the data processing processes of DELTA Revision GmbH, the high data protection standards of DELTA Revision GmbH are contractually transferred to the service providers. In the case of order data processing relationships in accordance with Art. 28 GDPR, legally standardized data protection agreements are agreed.

4. Cookies

We use cookies on our website. These are small files that your browser automatically creates and that are stored on your device (laptop, tablet, smartphone, etc.) when you visit our website.

Information is stored in the cookie that results in connection with the specific device used. However, this does not mean that we are immediately aware of your identity. The use of cookies serves on the one hand to make the use of our offer more pleasant for you. We use so-called session cookies to recognize that you have already visited individual pages on our website. These are automatically deleted when you leave our website.

In addition, we also use temporary cookies to optimize user-friendliness, which are stored on your end device for a specified period of time. If you visit our website again to use our services, it will automatically recognize that you have already visited us and which entries and settings you have made so that you do not have to re-enter them. On the other hand, we use cookies to statistically record the use of our website and to evaluate it for you in order to optimize our offer (see No. 5). These cookies enable us to automatically recognize when you visit our website again that you have already visited us. These cookies are automatically deleted after a defined period of time.

The data processed by cookies are required for the purposes mentioned to safeguard our legitimate interests and those of third parties in accordance with Art. 6 Para. 1 S. 1 lit.f GDPR.

Most browsers accept cookies automatically. However, you can configure your browser so that no cookies are stored on your computer or that a message always appears before a new cookie is created. However, if you completely deactivate cookies, you may not be able to use all the functions of our website.

5. Google Analytics

The tracking measures listed below and used by us are carried out on the basis of Art. 6 para. 1 sentence 1 letter f GDPR. With the tracking measures used, we want to ensure that our websites are designed to meet requirements and are continually optimized. On the other hand, we use the tracking measures in order to statistically record the use of our websites and to evaluate them for the purpose of optimizing our offer for you. These interests are to be regarded as legitimate within the meaning of the aforementioned provision

This website uses Google Analytics, a web analysis service of Google Inc.

“(“Google”). Google Analytics uses “cookies”, which are text files placed on the user’s computer, to help the website analyze how users use the site. The information generated by the cookie about the use of this website by users is usually transferred to a Google server in the USA and stored there. IP anonymization has been activated on this website so that the IP addresses of users of Google within Member States of the European Union or in other signatory states to the Agreement on the European Economic Area are previously reduced. Only in exceptional cases will the full IP address be transmitted to a Google server in the USA and shortened there. On behalf of the operator of this website, Google will use this information to evaluate the use of the website by the users, to compile reports on the website activities and to provide the website operator with further services associated with the use of the website and the Internet. The IP address transmitted by your browser in the context of Google Analytics is not merged with other Google data. You may refuse the use of cookies by selecting the appropriate settings on your browser, however, this site may not allow you to use the full functionality of this website. Users can also prevent Google from collecting data generated by the cookie and relating to their use of the website (including their IP address) and from processing this data by Google by downloading and installing the browser plug-in available under the following link:

Learn more about Google’s privacy policy:

6. Google-Maps

We use Google Maps on this website. This enables us to show you interactive maps directly on the website and enables you to conveniently use the map function.

When you visit the website, Google receives the information that you have accessed the corresponding subpage of our website. In addition, the data mentioned under No. 2 of this declaration will be transmitted. This happens regardless of whether Google provides a user account that you are logged in to or whether there is no user account. If you are logged in to Google, your data will be assigned directly to your account. If you do not wish to be assigned to your profile on Google, you must log out before activating the button. Google saves your data as a usage profile and uses it for advertising, market research and / or needs-based design of its website. Such an evaluation takes place in particular (even for users who are not logged in) to provide needs-based advertising and to inform other users of the social network about your activities on our website. You have the right to object to the creation of these user profiles, although you must contact Google to exercise this right.

Further information on the purpose and scope of data collection and its processing by the plug-in provider can be found in the provider’s privacy policy. There you will also find further information on your rights in this regard and setting options to protect your privacy: Google also processes your personal data in the USA and has submitted to the EU-US Privacy Shield,

7. Social Media

We use social plug-ins from the social networks Facebook, LinkedIn and Xing on our website to make DELTA Revision GmbH better known. The underlying advertising purpose is to be regarded as a legitimate interest within the meaning of the GDPR. Responsibility for the data protection-compliant operation is to be guaranteed by the respective provider.

The rights mentioned in this data protection declaration apply accordingly to the use of our social media presence.

8. Affected Rights

You have the right:

– to request information about your personal data processed by us in accordance with Art. 15 GDPR. In particular, you can obtain information about the processing purposes, the category of personal data, the categories of recipients to whom your data has been or will be disclosed, the planned storage period, the existence of a right to correction, deletion, restriction of processing or objection, the existence of a Right to lodge a complaint, the origin of the data, if we have not collected it, as well as the existence of automated decision-making including profiling and, if necessary, meaningful information on their details;
– In accordance with Art. 16 GDPR, to immediately request the correction of incorrect or the completion of your personal data stored by us;
– to request the deletion of your personal data stored by us in accordance with Art. 17 GDPR, unless processing to exercise the right to freedom of expression and information, to fulfill a legal obligation, for reasons of public interest or to assert, exercise or defend legal claims is required;
– In accordance with Art. 18 GDPR, to demand the restriction of the processing of your personal data if you dispute the correctness of the data, the processing is unlawful, but you refuse to delete it and we no longer need the data, but you need it to assert or exercise it or defense of legal claims or you have lodged an objection to the processing in accordance with Art. 21 GDPR;
– In accordance with Art. 20 GDPR, to receive your personal data that you have provided to us in a structured, common and machine-readable format or to request the transfer to another person responsible;
– to revoke your consent given to us at any time in accordance with Art. 7 Para. 3 GDPR. As a result, we are no longer allowed to continue the data processing based on this consent in the future and
– to complain to a supervisory authority in accordance with Art. 77 GDPR. The supervisory authority responsible for us is the state commissioner for data protection and freedom of information, Königstraße 10a, 70173 Stuttgart, Germany.

9. Right to object

If your personal data are processed on the basis of legitimate interests in accordance with Art. 6 Para. 1 S. 1 lit.f GDPR, you have the right to object to the processing of your personal data in accordance with Art. which arise from your particular situation or the objection is directed against direct mail. In the latter case, you have a general right of objection, which we will implement without specifying a particular situation.

If you would like to make use of your right of revocation or objection, an email to is sufficient.