Administrator of Personal Data

The administrator of your personal data is LBK TAX & ACCOUNTING sp. z o.o., with its registered office in Wrocław (53-659) at ul. Gen. Władysława Sikorskiego 26 (more information can be found in the “Contact” tab). We treat all information about you responsibly and in accordance with legal regulations – in particular with Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 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 (“GDPR”). Our contact details can be found in the “Contact” tab, and additionally our e-mail address is: office@lbktax.pl.

Purpose and Legal Basis for Data Processing

What is the purpose and legal basis for processing your data? We may process your data when:

• you are our potential or actual client (including a party to proceedings), witness, supplier, or contractor;

• you are interested in our activities (e.g., as media);

• you act on behalf of any of the above-mentioned entities, including being an employee or associate thereof.

Your personal data may therefore be processed in connection with various situations:

• if you have provided us with your personal data personally via various communication channels (e.g., by submitting an inquiry / offer via e-mail or telephone);

• within the scope of our cooperation during the signing or performance of a contract, including when your personal data was disclosed to us as contact details for the purpose of contract execution;

• when we obtained your personal data from other sources (e.g., from the company you cooperate with, which is our contractor / client, or from publicly available industry portals).

Scope of Processed Data

The scope of personal data we process depends on what information is necessary in connection with our relationship – it primarily includes the content of documents, correspondence/communication, and possibly other information obtained from publicly available, professional sources (e.g., industry portals) or from parties to proceedings. These are in particular:

• name and surname,

• information regarding professional activity or matters handled by us;

• teleaddress data, including correspondence address, telephone number, e-mail address, or other contact details.

We therefore collect the above personal data directly from you or from other persons, e.g., from your employers / principals, or from publicly available sources.

Legal Bases under the GDPR

• If we process your data in connection with a contract concluded with you, the purpose of processing is to strive for its conclusion and performance. The legal basis for their processing will be Article 6(1)(b) of the GDPR (necessity for the performance of a contract or to take steps prior to entering into a contract at the request of the data subject).

• If you contact us on your own behalf, including e.g., if you provided us with your business card with a request to send specific information, we process your data for the purpose of responding to the inquiry or performing other actions you agreed to. The legal basis for data processing for the aforementioned purpose will be your consent (Article 6(1)(a) of the GDPR).

  • In the case of data processing based on consent, we remind you that you can withdraw your previously granted consent at any time, without affecting the lawfulness of processing based on consent before its withdrawal.

• If you act on behalf of our client or supplier or another entity, or as a witness, we process your data for the purpose of maintaining contact in the context in which you act on behalf of a third party, as well as concluding or performing a contract with that third party or carrying out a joint venture, or for resolving a dispute. The legal basis for processing your personal data for this purpose will be our legitimate interest (Article 6(1)(f) of the GDPR) – building and maintaining relationships with the third party on whose behalf you act, including concluding and performing appropriate contracts with them, as well as the intention to build our positive image.

• Regardless of the above, your personal data, i.e., primarily name and surname, correspondence address, e-mail address, or telephone number, may be used by us to send you occasional correspondence (e.g., thank-you notes) or to survey your satisfaction. The legal basis for processing your personal data for this purpose will be our legitimate interest (Article 6(1)(f) of the GDPR) – the intention to maintain our relationship and build a positive image.

Additionally, in the case of processing your personal data for the purpose of:

• defense against potential claims, as well as for the potential pursuit of claims, the legal basis for processing your personal data will be our legitimate interest (Article 6(1)(f) of the GDPR);

• fulfilling the administrator’s legal obligations (e.g., tax, accounting), the legal basis for processing your personal data will be the fulfillment of legal obligations imposed on the administrator (Article 6(1)(c) of the GDPR).

Providing your personal data is voluntary, but sometimes it may be necessary for purposes related to our cooperation, e.g., necessary to conclude or perform a contract, or to respond to a submitted inquiry, or for the purpose of conducting correspondence. This means that failure to provide them may sometimes constitute the basis for refusing to establish cooperation or taking legal steps by us to terminate a potential contract.

Retention Period of Personal Data

We process your personal data only for the time necessary for the purposes for which they were originally collected. After this time, they will be deleted, except for cases where we are obliged to further process such data in order to fulfill legal obligations. If you are our current or potential client or their employee/associate, we will store your personal data at least for the duration of the contract or the period necessary for its conclusion, and then for a maximum period of:

• for current clients: 10 years, counting from the end of the year in which we finished providing services to you;

• for potential clients: 2 years from the last contact / end of negotiations.

Personal data processed on the basis of your consent is processed until its possible withdrawal or the achievement of the purpose for which it was expressed. The above periods may be appropriately and necessarily extended in the event of potential claims and court proceedings – by the duration of these proceedings and their settlement – as well as if legal provisions oblige us in certain cases to process them longer.

Access to Personal Data

Access to your personal data will be granted exclusively to our duly authorized employees or associates, to the extent necessary for the performance of their duties. We also use work and document management tools, such as the Microsoft Office 365 package. All these solutions provide an appropriate level of security for the scope of data processed there, based on appropriate contracts and safeguards. Should servers be located outside the European Economic Area, we apply appropriate legal mechanisms to ensure the security of transferred data.

Your Rights Regarding the Processing of Your Personal Data

For the efficient exercise of your rights, please direct all requests to the e-mail address: office@lbktax.pl from the address you provided for contact, entering “GDPR Request” (“Żądanie RODO”) in the subject line, and specifying in the body which right you want to exercise. Within the scope resulting from the GDPR and Polish regulations, you have the following rights:

• Access to personal data – you can ask us:

  • whether we process your personal data;

  • for what purpose we process your personal data;

  • what categories of data we process;

  • who the recipient of your data is;

  • what the planned storage period of your data is, or when it is not possible to determine this period, the criteria for determining this period;

  • if personal data was not collected from you – all available information about its source.

  • You can also obtain insight into the data processed concerning you.

• Rectification of data – if information about you is/becomes incorrect or incomplete, you have the right to request its update.

• Withdrawal of consent – consent to the processing of your data can be withdrawn at any time without affecting the lawfulness of processing based on consent before its withdrawal.

• Erasure of data – in certain situations, the GDPR grants you the so-called “right to be forgotten”. You can use it if we still process your data, in particular in the following cases:

  • the personal data is no longer necessary in relation to the purposes for which it was collected or otherwise processed;

  • withdrawal of your consent to the processing of personal data, when there is no other legal basis for its further processing;

  • you object to the processing of personal data and there are no overriding legitimate grounds for the processing;

  • you object to the processing of personal data for marketing purposes;

  • unlawful processing of your data;

  • legal obligation to erase results from legal regulations.

• Restriction of processing – in certain situations, you can request that we restrict our activities essentially to storing information about you. These are cases where:

  • you contest the accuracy of the personal data we process – for a period enabling us to verify the accuracy of the data;

  • the processing of your personal data is unlawful, but you oppose the erasure of the personal data and request the restriction of their use instead;

  • we no longer need the personal data for the purposes of the processing, but they are required by you for the establishment, exercise, or defense of legal claims;

  • you have objected to processing pending the verification whether the legitimate grounds of the administrator override yours.

• Data portability – you have the right to receive your data in a commonly used, machine-readable format, as well as to transmit those data to another controller, if:

  • the processing is based on consent or a contract; and

  • the processing is carried out by automated means.

• Objection – on grounds relating to your particular situation, you may object to certain operations we perform, in particular in the following cases:

  • when we base our processing on our legitimate interest;

  • when we process your personal data for scientific or historical research purposes or statistical purposes.

  • Please remember, however, that if despite your objection we determine that there are compelling legitimate grounds for the processing which override your interests, rights, and freedoms, or grounds for the establishment, exercise, or defense of legal claims, we will continue to process your data covered by the objection to the necessary extent. If you do not agree with such an assessment of the situation, you can lodge a complaint with a supervisory authority.

• Complaint to a supervisory authority – in connection with our activity as an administrator of your personal data, you have the right to lodge a complaint with a supervisory authority, which in Poland is the President of the Personal Data Protection Office (Prezes Urzędu Ochrony Danych Osobowych – PUODO).

  • A detailed description of the complaint procedure is available at: https://uodo.gov.pl/pl/526/2464.

  • Of course, if you have comments regarding how we operate, we encourage you to first contact office@lbktax.pl.

Cookie Policy

What are cookies and how do we use them?

“Cookies” are small text information files sent by our server and stored on your device (e.g., on your computer’s hard drive). They store information that we may need to adapt to your use of our website and to collect statistical data. During your visit to our website, we can learn, for example, which browser and operating system you use, what your IP address is, which pages of our site you visited, and in which city the device you used to access our site was located. All information obtained in this way is collected as statistical data and is used exclusively for the purposes indicated in this policy. Cookies are in no way harmful to you or the device you use, as they do not make any configuration changes to it. Of course, you can change how you handle “cookies”, including completely blocking or deleting them via your web browser or service configuration. However, you must remember that such operations may prevent or significantly hinder the proper functioning of our website, if only by significantly slowing down its operation, which is why we recommend not disabling their support in the browser.

Types of cookies used on our website

The cookies used on our website include:

• technical cookies – includes cookies necessary for the proper functioning of the site, including e.g., information that you accepted or rejected cookies;

• analytical cookies – used to analyze statistical user behavior on the site (improving website performance), and do not include information allowing the identification of a specific user.