IMPRINT DATA POLICY DISCLAIMER

Data protection statement Name and contact details of the responsible person This data privacy statement informs about the processing of personal data on the website of: Responsible Person: Feuerer & Partner - tax advisors, lawyer Kallmuenzer Str. 5, 93133 Burglengenfeld, telephone +49(0)9471602550, telefax +49(0)9471-6025525 Privacy officer: Georg Schwarz The privacy officer of the firm is contacted by using the aforementioned contact data as well as by using the following email address: Scope and purpose of the processing of personal data Access to the website Once you reach the website www.feuerer-partner.de your internet browser sends automatically data to the website server and saves such data in a log file. Until the next automatic deletion process, the following data of the website visitor will be saved: • IP address of the user's device • date and time of the user's access to the website • name and URL of the website reached by the user • website where the user came from (so called referrer URL) • browser and operating system of the user's device as well as the name of the access provider used by the user The processing of personal data is justified pursuant to art. 6 para. 1 sentence 1 lit. f European Data Protection Basic Regulation ("DSGVO"). The firm has got a legitimate interest in the data processing in order to set up a connection to the website as quick as possible, to establish a user-friendly application of the website, to evaluate and to ensure the security and stability of the systems and to make the administration of the website more comfortable and to improve such administration. Please note that the processing of the data does not have the purpose to get insights regarding the persons using the web-site. Newsletter We provide for our clients a newsletter service by email. Our clients can subscribe for this service by asking us (e.g. by email or by telephone). By subscribing for the service, the user accepts explicitly the processing of personal data provided to us. To subscribe for the service it is sufficient to provide us with an email address. The legal basis for the processing of personal data for the purpose of our newsletter service is the approval pursuant to art. 6 para. 1 sentence 1 lit. a DSGVO. The user can unsubscribe from the newsletter service whenever he/she wants. It is sufficient to send an email to the following email address: Information disclosure Personal data is sent to third parties if the person affected gave consent pursuant to art. 6 para. 1 sen-tence 1 lit. a DSGVO, if the sending of the data is required for the legal assertion, the exercise or the defending of legal rights pursuant to art. 6 para. 1 sentence 1 lit. f DSGVO and if there is no reason to believe that the person affected does have a predominant interest in the information disclosure, if there is a legal obligation for the sending of data pursuant to art. 6 para. 1 sentence 1 lit. c DSGVO or if the sending is required to fulfill a contractual relationship with the person affected pursuant to art. 6 para. 1 sentence 1 lit. b DSGVO. In all other cases, personal data shall not be sent to any third party. Cookies So-called cookies are used on the website. Cookies are data packets that are exchanged between the website server and the visitor's browser. The device that is used for visiting the website (PC, notebook, tablet, smartphone etc.) saves cookies. Cookies cannot cause harm on the used device. The do not contain any viruses or other harming software. The cookies contain information regarding the device that is used by the visitor. In no case, the firm gets knowledge regarding the identity of the visitor on the website. According to the basic configuration of browsers, they usually accept cookies. However, the browser can be configured not to accept cookies of that the user is informed before a new cookie is saved. Please note that disabling cookies can have the result that not all features of our website work properly. The purpose of the use of cookies is to provide a more comfortable use of our website. For example, session cookies can retrace if the visitor has visited sub sites on our website. After leaving the website session cookies are deleted automatically. We only use cookies in the form of session cookies on our website. The data processing by the use of cookies is justified to protect the firm's reasonable interest pursuant to art. 6 para. 1 sentence 1 lit. f DSGVO. Analyzing service for websites We use on our website the analyzing service for websites of Telekom Deutschland GmbH. Legal basis for the use of such tool is art. 6 para. 1 sentence 1 lit. f DSGVO. The use of such tool corresponds with the firm's legal interest and has the purpose to evaluate the use of the website statistically in order to improve our website and the services offered by us. The purpose of the tool of Telekom Deutschland GmbH is to collect information regarding the access to our webserver and is based on so-called log files. The so-called access statistic shows how often within one month or within one day a device had access to our website. The visitor statistic shows how often our website was used by an IP address. Most of the IP addresses are so-called dynamic addresses or IP addresses represent a bigger network, i.e. one cannot see who had access to the website by evaluating the IP address. For data protection reasons the IP addresses are anonymized in order to prevent that someone can see who had access. In the browser statistic the different types of browsers that are mainly used to access our website are recorded. In the page statistic the most used sites on our website are shown. XING Plug-Ins We have integrated the plugin of the social and professional network XING on our website. Legal basis for using social plugins is art. 6 para. 1 sentence 1 lit. f DSGVO. We have legal interest to spread information regarding our services to a wider public. The social networks are responsible for the data protection conforming use of their users' data. The provider of XING network is XING SE, Dammtorstr. 30, 20354 Hamburg. The terms and conditions can be found here. The data policy of the network can be found here. Your rights as person affected As far as personal data is processed in the course of your visit on our website, the DSGVO provides the following rights for you as so- called person affected: Information You can ask for information if we process your personal data. There is no right for information if providing the information violates professional disclosure obligations pursuant to sec. 57 StBerG, sec. 43a para. 2 BRAO, sec. 2 para 2 BORA or if the information has to be kept secret due to other reasons such as legal interests of third parties. Apart from that you can have information rights if your interest prevails the disclosure obligation with regard to impending damages. Further, there is not information right if the data is only saved because we are not allowed to delete data due to legal or constitutional obligations or the purpose of the data saving is security or data protection if giving information would cause unreasonable efforts and the processing for other purposes is not possible because of technical and organizational measures. If you have the information right and if we process your data you can get the following information from us: • purpose of the processing • categories of your processed data • recipient or categories of recipients that get personal data, especially recipients from third countries • if possible the planned period during that your personal data is stored or - if this is not possible - the categories that are relevant for the duration of this period • your right for correction or deletion or limitation of the processing of your personal data or your right of objection regarding the processing • the right of appeal at an authority working in the field of data protection • if the data did not come from you personally the information where the data came from • where appropriate information regarding an automatic decision process including profiling and suffi-cient information regarding the so called involved logic as well as the scope and the intended effects of automatic decision processes • if data is provided to recipients from third countries information regarding the so called guarantees pursuant to art. 46 para. 2 DSGVO for the protection of personal data if not resolution from the EC commission regarding the so called reasonable scope of protection Correction and completion If you find that we have incorrect personal data you can demand immediate correction of such incorrect data. If the data are incomplete, you can demand completion. Deletion You have the right of deletion ("the right to be forgotten"), if the procession of the data is not part of the right of free opinion, part of the right of information or if the purpose of the processing is based on a legal obligation or is required due to public reasons and if one of the following reasons applies: • The personal data is not required any longer for its original purpose. • The legal basis of the procession was solely your consent that you revoked. • You appealed against the processing of your personal data that we have published. • You appealed against the processing of your personal data that we have not published and there are no prevailing reasons for the processing. • The deletion is required pursuant to any legal obligation that applies. There is no right for deletion if the data was processed legally and if the deletion causes unreasonable effort because of the way the data is saved and if your interest for deletion is low. If this applies the limitation of the processing takes the place of the deletion. Limitation of the processing You can demand the limitation of the processing if one of the following reasons applies: • You deny the correctness of the personal data. You can demand the limitation during that period that is required to check the correctness of the data. • The processing is illegal and you demand the limitation instead of the deletion. • Your personal data is not required any longer for the purpose of the processing. • You have appealed pursuant to sec. 21 para. 1 DSGVO. The limitation is effective as long as it is reviewed if you or if our reasonable rights prevail. Limitation of processing means that the personal data shall only be processed with your consent or to assert or defend rights or to protect third party rights or on base of a public interest. Before we end the limitation we are obligated to inform you. Transfer of data You have the right of the transfer of data if the processing is based on your consent (art. 6 para. 1 sentence 1 lit. a or art. 9 para. 2 lit. a DSGVO) or based on a contract you are party of and if the processing is done automatically. The right of transfer of data includes the following rights if the rights and liber-ties of third parties are not affected: You can demand that the personal data you have provided to us are given to you in a widespread and IT readable format. You have the right to send these data to another person. If technically possible you can demand that we send the data to the third party. Right of appeal You have the right of appeal if the processing of the data is based on art. 6 para. 1 sentence 1 lit. e DSGVO (processing based on public interest) or based on art. 6 para. 1 sentence 1 lit. f DSGVO (interest of a third party) if you are in a special situation that makes the appeal necessary. This also applies for a so called profiling based on art. 6 para. 1 sentence 1 lit. 3 or lit. f DSGVO. After your appeal we will not process your data any longer unless we can give evidence for mandatory protection reasons for the processing which prevail your interest, rights and liberties or if the purpose of the processing is claiming or defending rights. You can appeal at any time regarding direct advertising. This also applies for profiling that is connected to such profiling. As soon as you have appealed we will not use your data any longer for direct advertising. You have the possibility to appeal by phone, by email, by telefax or by post to the address that is men-tioned at the beginning of this data policy. Revocation of consent You have the right to revoke your consent at any time for the future. You can revoke by phone, by email, by telefax or by post to the address that is mentioned at the beginning of this data policy. A rev-ocation does not affect the processing prior to the revocation. As soon as we receive the revocation we will end the processing of your personal data. Complaint If you have the opinion that the processing of your data is illegal you can send a complaint to a data protection authority that is responsible for the place of your domicile or your workplace or for the place of the possible infringement. Date of this statement and update The date of this statement is 10 June 2018. Please note that we have the right to update the statement in order to improve the data protection or to modify it for changed administration practice or court decisions.

Data protection statement Name and contact details of the responsible person This data privacy statement informs about the processing of personal data on the website of: Responsible Person: Feuerer & Partner - tax advisors, lawyer Kallmuenzer Str. 5, 93133 Burglengenfeld, telephone +49(0)9471602550, telefax +49(0)9471-6025525 Privacy officer: Georg Schwarz The privacy officer of the firm is contacted by using the aforementioned contact data as well as by using the following email address: Scope and purpose of the processing of personal data Access to the website Once you reach the website www.feuerer-partner.de your internet browser sends automatically data to the website server and saves such data in a log file. Until the next automatic deletion process, the following data of the website visitor will be saved: • IP address of the user's device • date and time of the user's access to the website • name and URL of the website reached by the user • website where the user came from (so called referrer URL) • browser and operating system of the user's device as well as the name of the access provider used by the user The processing of personal data is justified pursuant to art. 6 para. 1 sentence 1 lit. f European Data Protection Basic Regulation ("DSGVO"). The firm has got a legitimate interest in the data processing in order to set up a connection to the website as quick as possible, to establish a user-friendly application of the website, to evaluate and to ensure the security and stability of the systems and to make the administration of the website more comfortable and to improve such administration. Please note that the processing of the data does not have the purpose to get insights regarding the persons using the web-site. Newsletter We provide for our clients a newsletter service by email. Our clients can subscribe for this service by asking us (e.g. by email or by telephone). By subscribing for the service, the user accepts explicitly the processing of personal data provided to us. To subscribe for the service it is sufficient to provide us with an email address. The legal basis for the processing of personal data for the purpose of our newsletter service is the approval pursuant to art. 6 para. 1 sentence 1 lit. a DSGVO. The user can unsubscribe from the newsletter service whenever he/she wants. It is sufficient to send an email to the following email address: Information disclosure Personal data is sent to third parties if the person affected gave consent pursuant to art. 6 para. 1 sen-tence 1 lit. a DSGVO, if the sending of the data is required for the legal assertion, the exercise or the defending of legal rights pursuant to art. 6 para. 1 sentence 1 lit. f DSGVO and if there is no reason to believe that the person affected does have a predominant interest in the information disclosure, if there is a legal obligation for the sending of data pursuant to art. 6 para. 1 sentence 1 lit. c DSGVO or if the sending is required to fulfill a contractual relationship with the person affected pursuant to art. 6 para. 1 sentence 1 lit. b DSGVO. In all other cases, personal data shall not be sent to any third party. Cookies So-called cookies are used on the website. Cookies are data packets that are exchanged between the website server and the visitor's browser. The device that is used for visiting the website (PC, notebook, tablet, smartphone etc.) saves cookies. Cookies cannot cause harm on the used device. The do not contain any viruses or other harming software. The cookies contain information regarding the device that is used by the visitor. In no case, the firm gets knowledge regarding the identity of the visitor on the website. According to the basic configuration of browsers, they usually accept cookies. However, the browser can be configured not to accept cookies of that the user is informed before a new cookie is saved. Please note that disabling cookies can have the result that not all features of our website work properly. The purpose of the use of cookies is to provide a more comfortable use of our website. For example, session cookies can retrace if the visitor has visited sub sites on our website. After leaving the website session cookies are deleted automatically. We only use cookies in the form of session cookies on our website. The data processing by the use of cookies is justified to protect the firm's reasonable interest pursuant to art. 6 para. 1 sentence 1 lit. f DSGVO. Analyzing service for websites We use on our website the analyzing service for websites of Telekom Deutschland GmbH. Legal basis for the use of such tool is art. 6 para. 1 sentence 1 lit. f DSGVO. The use of such tool corresponds with the firm's legal interest and has the purpose to evaluate the use of the website statistically in order to improve our website and the services offered by us. The purpose of the tool of Telekom Deutschland GmbH is to collect information regarding the access to our webserver and is based on so- called log files. The so-called access statistic shows how often within one month or within one day a device had access to our website. The visitor statistic shows how often our website was used by an IP address. Most of the IP addresses are so-called dynamic addresses or IP addresses represent a bigger network, i.e. one cannot see who had access to the website by evaluating the IP address. For data protection reasons the IP addresses are anonymized in order to prevent that someone can see who had access. In the browser statistic the different types of browsers that are mainly used to access our website are recorded. In the page statistic the most used sites on our website are shown. XING Plug-Ins We have integrated the plugin of the social and professional network XING on our website. Legal basis for using social plugins is art. 6 para. 1 sentence 1 lit. f DSGVO. We have legal interest to spread information regarding our services to a wider public. The social networks are responsible for the data protection conforming use of their users' data. The provider of XING network is XING SE, Dammtorstr. 30, 20354 Hamburg. The terms and conditions can be found here. The data policy of the network can be found here. Your rights as person affected As far as personal data is processed in the course of your visit on our website, the DSGVO provides the following rights for you as so-called person affected: Information You can ask for information if we process your personal data. There is no right for information if providing the information violates professional disclosure obligations pursuant to sec. 57 StBerG, sec. 43a para. 2 BRAO, sec. 2 para 2 BORA or if the information has to be kept secret due to other reasons such as legal interests of third parties. Apart from that you can have information rights if your interest prevails the disclosure obligation with regard to impending damages. Further, there is not information right if the data is only saved because we are not allowed to delete data due to legal or constitutional obligations or the purpose of the data saving is security or data protection if giving information would cause unreasonable efforts and the processing for other purposes is not possible because of technical and organizational measures. If you have the information right and if we process your data you can get the following information from us: • purpose of the processing • categories of your processed data • recipient or categories of recipients that get personal data, especially recipients from third countries • if possible the planned period during that your personal data is stored or - if this is not possible - the categories that are relevant for the duration of this period • your right for correction or deletion or limitation of the processing of your personal data or your right of objection regarding the processing • the right of appeal at an authority working in the field of data protection • if the data did not come from you personally the information where the data came from • where appropriate information regarding an automatic decision process including profiling and suffi-cient information regarding the so called involved logic as well as the scope and the intended effects of automatic decision processes • if data is provided to recipients from third countries information regarding the so called guarantees pursuant to art. 46 para. 2 DSGVO for the protection of personal data if not resolution from the EC commission regarding the so called reasonable scope of protection Correction and completion If you find that we have incorrect personal data you can demand immediate correction of such incorrect data. If the data are incomplete, you can demand completion. Deletion You have the right of deletion ("the right to be forgotten"), if the procession of the data is not part of the right of free opinion, part of the right of information or if the purpose of the processing is based on a legal obligation or is required due to public reasons and if one of the following reasons applies: • The personal data is not required any longer for its original purpose. • The legal basis of the procession was solely your consent that you revoked. • You appealed against the processing of your personal data that we have published. • You appealed against the processing of your personal data that we have not published and there are no prevailing reasons for the processing. • The deletion is required pursuant to any legal obligation that applies. There is no right for deletion if the data was processed legally and if the deletion causes unreasonable effort because of the way the data is saved and if your interest for deletion is low. If this applies the limitation of the processing takes the place of the deletion. Limitation of the processing You can demand the limitation of the processing if one of the following reasons applies: • You deny the correctness of the personal data. You can demand the limitation during that period that is required to check the correctness of the data. • The processing is illegal and you demand the limitation instead of the deletion. • Your personal data is not required any longer for the purpose of the processing. • You have appealed pursuant to sec. 21 para. 1 DSGVO. The limitation is effective as long as it is reviewed if you or if our reasonable rights prevail. Limitation of processing means that the personal data shall only be processed with your consent or to assert or defend rights or to protect third party rights or on base of a public interest. Before we end the limitation we are obligated to inform you. Transfer of data You have the right of the transfer of data if the processing is based on your consent (art. 6 para. 1 sentence 1 lit. a or art. 9 para. 2 lit. a DSGVO) or based on a contract you are party of and if the processing is done automatically. The right of transfer of data includes the following rights if the rights and liber-ties of third parties are not affected: You can demand that the personal data you have provided to us are given to you in a widespread and IT readable format. You have the right to send these data to another person. If technically possible you can demand that we send the data to the third party. Right of appeal You have the right of appeal if the processing of the data is based on art. 6 para. 1 sentence 1 lit. e DSGVO (processing based on public interest) or based on art. 6 para. 1 sentence 1 lit. f DSGVO (interest of a third party) if you are in a special situation that makes the appeal necessary. This also applies for a so called profiling based on art. 6 para. 1 sentence 1 lit. 3 or lit. f DSGVO. After your appeal we will not process your data any longer unless we can give evidence for mandatory protection reasons for the processing which prevail your interest, rights and liberties or if the purpose of the processing is claiming or defending rights. You can appeal at any time regarding direct advertising. This also applies for profiling that is connected to such profiling. As soon as you have appealed we will not use your data any longer for direct advertising. You have the possibility to appeal by phone, by email, by telefax or by post to the address that is men-tioned at the beginning of this data policy. Revocation of consent You have the right to revoke your consent at any time for the future. You can revoke by phone, by email, by telefax or by post to the address that is mentioned at the beginning of this data policy. A rev- ocation does not affect the processing prior to the revocation. As soon as we receive the revocation we will end the processing of your personal data. Complaint If you have the opinion that the processing of your data is illegal you can send a complaint to a data protection authority that is responsible for the place of your domicile or your workplace or for the place of the possible infringement. Date of this statement and update The date of this statement is 10 June 2018. Please note that we have the right to update the statement in order to improve the data protection or to modify it for changed administration practice or court decisions.