General Data Protection Regulation

Personal Data Controller:

KODAP Liberec, s.r.o.
ID: 178 49 292
With registered office at 1. máje 97/25, 460 07 Liberec, Czech Republic
Registered in the Commercial Register maintained by the Regional Court in Ústí nad Labem, section C, insert 6170
Phone No.: +420 485 228 471,
or any other office within the KODAP group, which will enter into a contract,  or negotiations to conclude a contract, with a client.

In respect of the provision of tax and accounting services, our company, in the position of personal data controller, processes (i.e. mainly collects, stores and uses) personal data of its clients within the scope indicated below, always in accordance with the Regulation (EU) No. 2016/679 of the European Parliament and of the Council 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 referred to as “GDPR”).

These principles of personal data processing provide our clients with a comprehensive concept of the ways in which personal data are processed by our company, as well as the rights of clients as subjects of personal data. The stated principles meet the conditions of the information obligation according to Article 13 of the GDPR.

Basic rules of data processing

Personal data of our clients are:

  • Always processed properly and correctly, and in a lawful and transparent manner;
  • Collected for specific, explicitly stated and legitimate purposes;
  • Reasonable, relevant and limited to the necessary extent in relation to the purpose for which they are processed;
  • Accurate and updated where necessary;
  • Stored in a form enabling the identification of data subjects for a period no longer than is necessary in relation to the relevant purpose of processing;
  • Processed in a way that ensures proper protection of personal data.

Lawful basis of processing

The lawful bases for the processing of clients’ personal data by our company are:

  • Conclusion and performance of a contract for the provision of tax advisory and accounting services;
  • Performance of our company’s legal obligations (in particular, accounting and tax obligations and also obligations under the Act No. 253/2008 Coll., on certain measures against legalization of proceeds of criminal activities and financing of terrorism, as amended, and related legal regulations);
  • The controller’s legitimate interest.

The client is always told whether the provision of personal data is a legal or contractual requirement, and whether the client is obliged to provide personal data, and, what the consequences of possible non-providing this data would be.

Scope of personal data processing

In connection with the lawful bases of processing described above, our company processes the following personal data of our clients:

  • Name, surname, degree;
  • Residential address of the client, and client’s delivery address, if applicable;
  • Date of birth of the client, or his/her social security or birth number;
  • E-mail address and telephone number;
  • Bank account number;
  • Registered office address, ID number and VAT number, if the client is an entrepreneur;
  • Other information regarding the client of third parties, which is necessary for the proper provision of services by our company. 

These personal data are essential to fulfill the contract and legal obligations of our company; it is not possible to enter into a contract without them.

  • E-mail address for sending our newsletter. 

These data are processed on the basis of the legitimate interest of the controller, under the conditions of § 7 paragraph 3 of the Act No. 480/2004 Coll., on certain information society services, or based on the consent of the data subject.

These personal data are usually processed based on the consent of the data subjects.

Personal data are primarily processed manually.

The purpose of personal data processing

The purpose of processing clients’ personal data is to provide tax advisory and accounting services in accordance with the agreement between the client and our company.

Recipients of personal data

Our company, as a personal data controller, only makes personal data of its clients available:

  • To its employees or cooperating lawyers;
  • To processors of personal data being in a contractual relationship with our company (e.g. IT services, cloud services, etc.);
  • In justified cases, also to other controllers, provided that legal regulations are respected simultaneously;
  • To public authorities, such as courts or administrative authorities;
  • To other recipients, if such disclosure is in accordance with the client’s needs and instructions.

Duration of personal data processing

Personal data are processed for the duration of the above-mentioned contract for the provision of tax advisory and accounting services; after its termination, the client’s personal data will be handled in accordance with applicable legislation in connection with records retention duty and the controller’s legitimate interest related to limitation periods and any pending disputes.

Rights of data subjects

In connection with the processing of the client’s personal data by our company, the client, as a data subject, has rights granted by law. These are:

  • Right to access own personal data. The client is entitled to obtain information from our company on whether it processes his/her personal data and, if so, what data are processed and in what way. The client also has the right to have our company, as controller, correct inaccurate personal data concerning him at his/her request, without undue delay. The client has the right to add incomplete personal data at any time.
  • Right to deletion. Based on the client’s request and in compliance with the GDPR, our company is obliged to delete and dispose of the personal data it processes for the requesting client.
  • Right to restriction of personal data processing. In cases specified by law, the client has the right to have our company limit the processing of his/her personal data. In addition, the client has the right to object to processing that is based on the legitimate interests of the controller, a third party, or is necessary for the fulfillment of a task performed in the public interest or in the exercise of public authority.
  • Right to portability of personal data. The client is entitled to receive from our company the personal data that he/she has provided to us in a common and machine-readable format. The client can then transfer this personal data to another controller, or, if it is technically possible, request that our company transfer it to another controller.

If the client is dissatisfied with the processing of his/her personal data carried out by our company anyhow, he/she can file a complaint either directly with us, or contact the Office for Personal Data Protection, ID: 70837627, with registered office in Pplk. Sochora 27, 170 00 Prague, Czech Republic.

More information about client rights is available on the website of the Office for Personal Data Protection. (