This policy contains the guidelines that VGD Accountants & Tax Consultants and VGD Bedrijfsrevisoren apply when processing personal data, in accordance with the objectives and obligations arising from the Act on the protection of natural persons with regard to the processing of personal data of 30 July 2018 and other relevant laws and regulations.
The civil company in the form of a cooperative society with limited liability 'VGD Accountants & Tax Consultants', with registered office at 1090 Brussels, Burgemeester Etienne Demunterlaan 5 P.O. box 4 registered with the register of legal entities in Brussels, Dutch-speaking division and with VAT number BE 0875.430.542,
The civil company in the form of a cooperative society with limited liability 'VGD Company Auditors', with registered office at 1090 Jette, Burgemeester Etienne Demunterlaan 5 bus 4, registered with the register of legal entities in Brussels, Dutch-speaking division and with VAT number BE 0875.430.443.
After this, 'VGD Accountants & Tax Consultants' and 'VGD Company Auditors' both referred to as VGD.
Hereafter referred to as 'VGD Accountants & Belastingconsulenten' en 'VGD Bedrijfsrevisoren'
The civil company with limited liability ‘VGD Xperity’, with registered office at 9090 Melle, Brusselsesteenweg 115, registered with the register of legal entities in Gent, and with VAT number BE 0696.968.655, hereafter referred to as ‘VGD Xperity’.
The civil company in the form of a joint stock company ‘AB-Consult’, with registered office at 9300 Aalst, Marcel De Bisschopstraat 15, registered with the register of legal entities in Aalst, and with VAT number 0831.633.656, hereafter referred to as ‘AB-Consult’.
The civil company with limited liability ‘Vgd Milieu Management’, with registered office at 9050 Gent, Brusselsesteenweg 562, and with VAT number 0465.982.258, hereafter referred to as ‘VGD Milieu’.
Hereafter all referred to as ‘VGD’.
Purposes of the processing of personal data
Below is a summary of the personal data which are processed and the purposes for which VGD processes them, as well as the legal basis for doing so. The processing of personal data is linked to your capacity as a client of our firm, as well as to the business relationships of our client (such as for example if you are a supplier or client of our client)).
- In connection with the provision of services, the following personal data are processed:
- Your first name and surname
- Your address
- Your company number
- Your national registry number
- Your phone number
- Your email address
- Your bank account number
- As part of filing Tax-on-web tax returns., socio-demographic data are collected; civil status and family composition
- Financial data; for example, your paycheck and assets
- Personal characteristics; for example, age and gender
- Data about occupation and relationships; for example, your current employer for purposes of personal income tax
- Personal data provided by the client regarding its employees, directors, clients, suppliers or shareholders and all documents submitted by a client for invoicing purpose
The above data is processed with a view to the performance of the agreement that you have concluded with VGD. The processing of your personal data takes place more specifically in connection with delivery to the agreed location, as well as invoicing and the monitoring of invoice payments.
VGD justifies the processing of personal data in this case on the basis of the legitimate interest that VGD has in the proper and effective performance of the contract. Without obtaining and processing the data, we cannot duly carry out our task as accountants, tax consultants and company auditors.
As part of our broad service offerings and consultancy, the processing of personal data may depend on the service(s) used by the client. Thus, we process the personal data of our clients' employees., as well as the personal data of employees and clients of clients in the course of conducting an audit at our clients. Personal data of clients in the course of keeping the accounts and personal data of family members of clients when providing estate planning advice.
- In order to offer a service to our client, we go through a client acceptance procedure.
As a firm that is a member of the Belgian Institute of Accountants and Tax Advisors (IAB-IEC) and of the Institute of Registered Auditors (IBR-IRE), we are subject to the anti-money laundering law (Law of 18 September 2017 to prevent money laundering and terrorist financing and restricting the use of cash). In application of that law, we are required to go through a client acceptance procedure. For all services where you wish to call upon us, we collect your personal identification data such as your name, address, phone number, email address, VAT number and data by scanning your ID card.
VGD invokes legal obligations for the processing of the personal data.
- In the context of the access you grant yourself and the use you make of our website, the following personal data will be processed:
- Your IP address
- Your browsing behaviour (Google Analytics & Hotjar)
VGD processes the above data with a particular view to optimising the content and operation of the website in accordance with the needs of visitors to it.
For this processing, VGD invokes VGD's legitimate interest in offering an easily accessible, comprehensible, adequate, complete and relevant website.
- In the context of the delivery of newsletters and folders (electronically or by post), the following personal data will be processed:
- Your surname and first name
- Your address
- Your email address
The above data will be processed for the purpose of personalising our newsletter and folders, as well as to inform you about ongoing promotions and campaigns.
For the processing of personal data, VGD relies on your explicit and prior consent to the processing.
VGD undertakes not to use your personal data for any purpose other than those mentioned above, unless you have given your express consent to do so. Your personal data will not be stored for longer than necessary for purposes of our service provision, or once VGD is no longer under a legal obligation to store it.
You are not required to transfer your personal data to VGD. However, you are aware that the refusal of certain basic data may make it impossible for a particular service to be provided.
Personal data is collected with a view to recruiting new employees.
This processing finds its legal basis in, on the one hand, the consent of the prospective employee and, on the other hand, our legitimate interest in recruiting the suitable candidate for a position.
We process personal data in the context of direct marketing. This means that we will send you information that we think you may find interesting and that may help you to find a suitable candidate or employer. More specifically, this may include promotions, promotions, offers, network and client events, reports, job vacancies). We do so on the basis of our legitimate interest. After all, we take great care in tailoring this direct marketing so that it is relevant to you.
You can object at any time and free of charge to the use of your personal data for direct marketing purposes. To this purpose, you simply send a request to the VGD privacy team, which can be reached via the e-mail address firstname.lastname@example.org.
Your personal data that is processed by VGD will be kept for a period of time in accordance with the legal obligation of VGD or until such time as these data are needed for a good quality of service. Personal data stored pursuant to the law of 18 September 2017 (identification data, copy of evidence, internal and external agents as well as the final beneficiaries) will be kept in accordance with the law for a maximum of ten years from the end of the business relationship with the client or from the date of an occasional transaction.
Personal data other than those mentioned above will only be kept for the periods provided for in the applicable legislation, such as accounting legislation, tax legislation and social security legislation, unless a longer retention period is justified to cover possible legal claims.
As a data subject whose personal data are processed, you have a number of rights with regard to the processing operations carried out by VGD.
VGD is obliged to respond to this request within a period of one month. Only when you submit your request for the exercise of your rights to the competent service via the procedure referred to above, you will receive an appropriate response within the time limit.
You have the following rights:
Right of inspection and access
You have a right of access to your personal data, as well as the right to consult the use of your personal data via the e-mail address email@example.com. You may obtain a free copy of your available personal data at any time by simply making a request to this effect.
Right to correction, erasure and restriction
Except for the personal data that need to be processed under the anti-money laundering legislation and the client acceptance procedure, or in order to fulfil a legal obligation, you may indicate which personal data may not be processed at all or may only be processed for a limited number of processing operations. In addition, you may request that personal data which you do not wish to be processed in whole or in part, be deleted. You may also ask to check and, if necessary, correct your personal data.
Right to object, automated decisions and profiling
You may oppose the processing of your personal data at any time if your objection is based on serious and legitimate reasons. If you wish to oppose the use of your personal data for direct marketing purposes, you do not have to give any reasons for this.
The processing of personal data is not carried out on the basis of automated decisions; in other words it is not carried out without human intervention.
Profiling does not take place on the basis of the available personal data.
Right to withdraw consent
If the processing of your personal data is based on consent you have given, you may withdraw this consent at any time.
Right to portability
Under the conditions stipulated in the GDPR, you have the right to obtain your personal data in a structured, commonly used and machine-readable form. You may ask to transfer your data in this way to another Controller.
If you believe that your rights as a data subject are being infringed by or during the processing of your personal data, you have the right to make a complaint to the Data Protection Supervisor (the Commission for the Protection of Privacy, Drukpersstraat 35, 1000 Brussels, email: firstname.lastname@example.org, tel. +32 (0)2 274 48 00, fax +32 (0)2 274 48 35), without prejudice to any other possibility of initiating a judicial review or seeking a judicial remedy.
Transfer to third parties
VGD undertakes not to sell, rent, distribute or otherwise disclose your personal data to third parties, unless the communication is made to the third party under a legal obligation. In exceptional cases, mandatory laws oblige VGD to transfer your personal data to the competent government authorities. Likewise, a court order may require VGD to communicate personal data to people authorized by the order to inspect the personal data concerned.
VGD makes an exception to its non-disclosure undertaking in the event of a partial or complete reorganization or a transfer of the company’s business operations. In such cases, your personal data will be conveyed along with the business operations to the third parties involved in the transfer and in the confidential negotiations prior to the transfer.
As far as possible, VGD will inform you of the transfer to the aforementioned third parties.
In accordance with the foregoing, and except where the communication of personal data to organizations or entities who act as third-party service providers for the account of and under the supervision of the person responsible is necessary for the aforesaid purposes, the firm shall not communicate, sell, lease or exchange the personal data gathered in this process with any other organization or entity without first informing you and obtaining your express consent thereto.
VGD uses third-party service providers:
- VGD uses an e-accounting software and associated portal;
- VGD calls upon external staff members to perform certain tasks or specific assignments (company auditor, notary, etc.)
Security and confidentiality
VGD guarantees that the processing of your personal data takes place in an appropriate, correct and secure manner. If you wish, you will be informed in a transparent manner about the processing procedures and the technical and organisational measures taken to prevent any loss, falsification or unlawful alteration of or unlawful access to your personal data.
If you believe that your rights as a data subject are affected by or in connection with the processing of your personal data, you have the right to lodge a complaint with the Data Protection Authority (Data Protection Authority, Drukpersstraat 35, 1000 Brussels, e-mail: email@example.com, tel. +32 (0)2 274 48 00, fax +32 (0)2 274 48 35), without prejudice to any other possibility of lodging an administrative appeal or an appeal before a court.
VGD reserves the right to change this policy.
If substantial adjustments are made, VGD will take all reasonable measures to notify you before the changes take effect.