This Personal Data Protection Policy (hereinafter "Policy") established pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data, (hereinafter "GDPR") is intended for all FBK's customers, every visitor to the FBK website (https://fbk.lu/) and to all persons who contact FBK (e.g., via the FBK website (https://fbk.lu/), telephone or e-mail) (hereinafter referred to as "you", "your" or "yours").
This Policy governs the processing, including the collection, use, storage, disclosure and protection (hereinafter "processing") of your personal data that is processed by FBK (hereinafter "personal data"), when the fiduciary provides services to you, you visit the FBK website (https://fbk.lu/) or you contact FBK (hereinafter "your relationship with FBK").
2. Person responsible for the processing
Fiduciaire Benoy Kartheiser S.C., a civil company incorporated under the laws of Luxembourg and registered in the Luxembourg Trade and Companies Register under the number E1868, established and having its registered office at 24, rue Saint Mathieu, L-2138 Luxembourg ("FBK"), is the legal entity responsible for the processing of your personal data in the context of your relationship with FBK.
Consequently, the processing of your personal data by FBK is subject to the laws and regulations of the Grand Duchy of Luxembourg.
The respect and protection of your privacy is essential to FBK. Therefore, FBK takes all necessary security measures to protect your personal data from unauthorised access, modification, disclosure or destruction. FBK's efforts to protect your personal data are in any case governed by the rules of professional secrecy to which FBK is subject in its capacity as a fiduciary-member of the “Ordre des Experts-Comptables de Luxembourg”.
3. Processing of your personal data
3.1. Personal data that FBK processes
FBK processes personal data provided directly by you in the context of your relationship with the fiduciary.
The categories of personal data that FBK processes depend on the specific context of each assignment and situation. FBK is not in a position to control the volume, scope or nature of the personal data that is provided to them. Nevertheless, FBK endeavours to process your personal data only in accordance with the applicable data protection principles. Therefore, please only provide FBK with the personal data that is necessary for the intended purpose (minimisation of personal data).
FBK may also process personal data collected from other sources such as cookies that may be collected from social networks. For more information on cookies and to set your cookie preferences, please refer to the Cookie Policy (https://fbk.lu/politique-de-cookies/).
FBK may also process personal data collected from publicly available sources (e.g. Luxembourg Business Registers, press or websites), your other service providers, public administrations or customs (e.g. Administration des contributions directes, Centre commun de la Sécurité sociale) when necessary for the purposes described in point 3.5 below. This personal data may include personal identification data (e.g. surname, first name, gender, date and place of birth), personal data relating to your household (e.g. surname, first name, date and place of birth of your partner and children), personal contact data (e.g. postal address, e-mail address, telephone number), personal data relating to your job (e.g. position, remuneration, hours of work, leave) and other personal data necessary for the purposes described in point 3.5 below.
3.2. Keeping your personal data up to date
You are responsible for keeping your personal data up to date and for informing FBK of any changes made.
3.3 Possible consequences of refusing to provide your personal data
Refusal to provide the personal data requested by FBK may hinder your relationship with FBK and in particular the provision of services by FBK.
3.4. Legal basis for FBK to process your personal data
When FBK renders services to you, FBK's processing of your personal data is lawful while:
The processing is necessary for the performance of a contract to which you are a party or for the performance of pre-contractual measures taken at your request;
You have given your (explicit) consent to the processing of your personal data for one or more specific purposes;
Processing is necessary for the fulfilment of a legal obligation to which FBK is subject;
The processing is necessary for the purposes of the legitimate interests pursued by FBK or a third party as further defined under point 3.5. below (unless your interests or fundamental rights and freedoms which require the protection of personal data prevail);
The processing is necessary for the fulfilment of the obligations and exercise of the rights of FBK or you in the field of labour law, social security and social protection, insofar as such processing is permitted by the law of the Union, by the law of a Member State or by a collective agreement concluded under the law of a Member State which provides appropriate safeguards for your fundamental rights and interests;
The processing relates to personal data which are manifestly made public by you; or
The processing is necessary for the establishment, exercise or defence of legal claims.
When you visit the FBK website (https://fbk.lu/), the processing of your personal data by FBK is lawful if:
You have given your consent to the processing of your personal data for one or more specific purposes; or
The processing is necessary for the purposes of the legitimate interests pursued by FBK or by a third party as further defined under point 3.5. below (unless your interests or your fundamental rights and freedoms which require protection of personal data prevail).
When you contact FBK, the processing of your personal data by FBK is lawful where the processing is necessary for the purposes of the legitimate interests pursued by FBK or by a third party as further defined under point 3.5. below (unless your interests or fundamental rights and freedoms requiring the protection of personal data prevail).
Where the processing of your personal data is based on your consent (e.g., in relation to certain cookies), you have the right to withdraw your consent at any time. Such withdrawal of consent does not affect the lawfulness of the processing based on consent carried out prior to the said withdrawal.
3.5. How FBK processes your personal data
When FBK provides services to you, FBK processes your personal data for various purposes, in particular
To carry out assignments and contracts for the provision of services;
To carry out instructions and transactions requested by you;
To communicate with you and provide you with the information and advice you have requested;
For the contractual and administrative management of your client file;
To manage FBK's customer base;
To respond to requests from public and governmental authorities;
To enforce this Policy and the Terms and Conditions;
To protect FBK and its operations, rights, security, property (including intellectual property) and those of companies related to FBK or belonging to the same group as FBK or their partners (hereinafter "partners");
To protect your rights, safety or property or those of others;
To meet legal, regulatory or tax obligations to which FBK is subject;
To enable FBK to pursue available actions and remedies;
To prevent data breaches or circumvention of security measures or to mitigate their possible negative effects;
To carry out data analysis and audits;
For the purposes of problem solving and management or litigation;
In the context of possible controls by administrations or authorities;
To improve FBK's services and develop new ones; or
For statistical purposes.
When you visit the FBK website (https://fbk.lu/), FBK processes your personal data for various purposes, in particular
To protect FBK and its operations, rights, security, property (including intellectual property) and/or those of companies related to FBK or belonging to the same group as FBK or their partners (hereinafter "partners");
To protect your rights, safety or property or those of others;
To meet legal, regulatory or tax obligations to which FBK is subject;
To prevent data breaches or circumvention of security measures or to mitigate their possible negative effects;
To carry out data analysis and audits;
For the purposes of problem solving and management or litigation;
In the context of possible controls by administrations or authorities;
To improve FBK's services and develop new ones; or
For statistical purposes.
When you visit the FBK website (https://fbk.lu/), FBK processes your personal data for various purposes, in particular
To communicate with you and provide you with the information and advice you have requested;
To enforce this Policy and the Terms and Conditions;
To protect FBK and its operations, rights, security, property (including intellectual property) and/or those of companies related to FBK or belonging to the same group as FBK or their partners (hereinafter "partners");
To protect your rights, safety or property or those of others;
To meet legal, regulatory or tax obligations to which FBK is subject;
To enable FBK to pursue available actions and remedies;
To prevent data breaches or circumvention of security measures or to mitigate their possible negative effects;
To carry out data analysis and audits;
For the purposes of problem solving and management or litigation;
In the context of possible controls by administrations or authorities;
To improve FBK's services and develop new ones; or
For statistical purposes.
4. Your rights in relation to the protection of personal data
4.1. Your rights of access, rectification, restriction of processing and erasure of your personal data & your right to portability of your personal data
You have, within the limits of the applicable laws on the protection of personal data, the right of access to, rectification or erasure of your personal data and the right to limit their processing.
You also have, within the limits of applicable data protection laws, the right to receive your personal data in a structured, commonly used and machine-readable format and the right to have it transferred to another data controller of your choice where technically possible.
4.2. Your right to object
You have the right to object at any time, within the limits of the applicable laws on the protection of personal data, on grounds relating to your particular situation, to the processing of your personal data that FBK processes for the purposes of its legitimate interests as defined under point 3.5. above, unless there are compelling legitimate grounds for the processing that override your interests and rights and freedoms or the processing is necessary for the establishment, exercise or defence of legal claims.
4.3 General
In order to exercise your personal data protection rights as described in this point 4, you can contact FBK by sending an e-mail to info@fbk.lu. Please indicate clearly in your request which personal data you wish to access, correct, delete or transmit, which processing of personal data you wish to restrict or which processing of personal data you wish to object to.
Please note that your rights with regard to the protection of personal data are not absolute and it is possible that, in accordance with the applicable laws, your requests to exercise your rights may be refused. In such a case, FBK will however provide you with the reasons for the rejection of your request.
FBK will process your request as soon as reasonably possible and will inform you of the action(s) taken as soon as possible and in any event within one month of receiving your request(s). If necessary, this period may be extended by two months, taking into account the complexity and number of your request(s). In such a case, FBK will inform you of this extension and the reasons for the postponement within one month of receiving the request.
In the event that FBK has decided not to process your request or has not processed your request within the above-mentioned time limits, you have the right to lodge a complaint with the competent national supervisory authority (see point 11. below).
5. Disclosure of your personal data
As a matter of principle, FBK does not sell, rent, share, disclose (hereinafter "disclose") your personal data for commercial purposes and the personal data is exclusively intended for FBK.
Nevertheless, FBK has the right to disclose your personal data to private or public third parties if one of the legal bases described in point 3.4. above is applicable.
The categories of recipients of your personal data are, where applicable :
FBK's subcontractors;
FBK's lawyers;
Public administrations or customs authorities (e.g. Direct Tax Administration, CCSS);
Curators;
Collection agencies;
Social networks (via cookies).
6. International transfers of your personal data
As a matter of principle, your personal data is processed within the European Union or even within the territory of the Grand Duchy of Luxembourg.
However, FBK may transfer your personal data outside the European Economic Area (i.e. to "third countries") in accordance with the applicable legislation on the protection of personal data. FBK may therefore transfer your personal data to third countries in particular if appropriate safeguards are put in place.
In this case, FBK transfers the personal data under a contract signed between FBK and these subcontractors (based on the standard contractual clauses adopted by the European Commission), the latter are obliged to process the personal data disclosed only on the instructions of FBK, in accordance with this Policy and in application of appropriate security and confidentiality measures. If your personal data is transferred to a subcontractor located in a third country, you have the right to obtain a copy of the signed contract by sending an e-mail with your request to info@fbk.lu.
7. Merger or acquisition
In the event that FBK merges with another legal person or entity, in whatever form, or if FBK is partially or wholly acquired by such a legal person or entity, such a legal person or entity is entitled to process your personal data in accordance with this Policy.
8. Retention of your personal data
Without prejudice to the right to further process your personal data for purposes that are not incompatible with the original purpose, and subject to the legal, regulatory or fiscal obligations to which FBK is subject, FBK shall retain your personal data in a form that allows identification for no longer than is necessary for the purposes described in point 3.5 above.
If the storage of your personal data is no longer necessary, including for FBK's documentation obligations in accordance with the applicable statute of limitations (subject to interruption or in the event of litigation), FBK shall securely delete your personal data.
9. Availability and updates of this Policy
This Policy is made available to you on the FBK website (https://fbk.lu/).
FBK reserves the right to revise, change, modify, update, supplement, add or remove portions of the Policy at any time in its sole discretion. The version that is applicable at any given time will be available on the FBK website (https://fbk.lu/).
10. External websites
The FBK website (https://fbk.lu/) may provide references or links to other websites or online services or facilitate access to other websites or online services (hereinafter "External Websites").
FBK does not control these External Websites or any of their contents and FBK cannot in any way be held responsible for External Websites to which FBK refers or provides a link, either directly or indirectly. In particular, FBK shall in no event be liable for the content of External Websites, for any information posted on them, for their policies, data protection standards, promotions, products, practices, services or actions or for any other damage, loss, failure or problem caused by or related to the External Websites.
Please note that the inclusion of any link or reference within the FBK website (https://fbk.lu/) does not imply endorsement of any External Website by FBK and it remains that these External Websites have separate and independent data protection policies. Therefore, FBK encourages you to review the policies, rules, terms, data protection practices and regulations of each External Website you visit.
11. Questions or complaints
If you have any questions about this Policy or require additional information, you may contact FBK by sending an e-mail to info@fbk.lu.
You have the right to lodge a complaint with the Commission Nationale pour la Protection des Données (the Luxembourg supervisory authority) based at 15, Boulevard du Jazz L-4370 Belvaux (Luxembourg) if you consider that the processing of your personal data by FBK is in breach of the provisions of the GDPR.
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