Data protection in tax administration proceedings according to the DSGVO (basic data protection regulation)

Since May 25, 2018, the General Data Protection Regulation (GDPR) has been directly applicable law in all member states of the European Union. The aim of the GDPR is to ensure an equivalent level of protection for the rights and freedoms of natural persons with regard to the processing of data in all member states.

You have various rights under the GDPR:

• Right of access
• Right to rectification
• Right to erasure
• Right to restriction of processing
• Right to object
• Right to lodge a complaint

Details can be found in particular in Articles 15 to 18 and 21 of the GDPR.

General information on these rights:

In some cases, we cannot or may not comply with your request (Sections 32c to 32f of the German Fiscal Code). If this is permitted by law, we will always inform you of the reason for the refusal.

However, we will always respond to you within one month of receiving your request. If we need longer than one month for a final clarification, you will receive an interim message.

You can find further information at https://www.finanzen.bremen.de/steuern-734

Requirements

Almost all citizens and companies come into contact with the tax authorities sooner or later, for example because they have to submit tax returns, pay taxes or claim refunds. This involves the processing of personal data. In the taxation procedure, data is personal if it can be assigned to a natural person, a corporate body (e.g. association, corporation), an association of persons or an estate.