Tax

Global mobility (inbound and outbound secondment)

Purpose

The purpose is to provide services in connection with the handling of tax liabilities, tax qualification, calculations, etc., compliance assistance, including various applications to the Danish tax authorities and/or other authorities, the preparation of tax returns and the procurement of forms and various applications.

Data subject

The client and/or the client’s employees.

Categories of personal data

PwC processes non-sensitive personal data, including names, telephone numbers, job positions, employer names, workplaces, employee IDs, employment and rental contracts, current and past addresses, hours of travel and work, bank account details, marital relations and information about children, information on shareholdings, pensions, salary and benefits as well as property information.

PwC processes sensitive personal data, such as religious affiliation, sexual orientation (wedding certificates), membership of trade unions and health information, in connection with the calculation of church tax, deduction of contributions to religious associations, calculation of deduction of membership fees and contributions to trade unions/unemployment funds. Moreover, PwC processes information on taxation of employer-paid health treatments.

If assisting the client in assessing a potential tax dispute and sanctions, PwC will process data on criminal convictions and offences.

In addition, for the preparation of tax returns, PwC will process civil registration numbers.

Legal basis for processing

The processing of personal data is necessary in order for us to perform the agreement with our client or implement measures at the client's request prior to the conclusion of the agreement, see Article 6(1)(b) of the General Data Protection Regulation.

Source

PwC collects personal data directly from the client and/or any third party, e.g. public authorities.

Period of retention

PwC retains personal data for ten years, counted from the end of the calendar year on which a tax claim may be enforced, unless special circumstances require shorter or longer periods of storage. Such circumstances include that a claim is threatening - or has actually been made.

Recipients

PwC will disclose personal data to Danish and foreign authorities, if required by applicable law.

In addition, we engage data processors, including IT suppliers, to whom we make personal data available. PwC enters into data processing agreements with all data processors to ensure appropriate security.

TAX Audit

Purpose

The purpose is to provide the customer with assistance and ensure compliance with the customer's handling of tax and reporting.

Data subject

The client's employee

Categories of personal data

PwC processes non-sensitive personal data, including name, company affiliation, organizational affiliation, job title, employee ID, financial information, tax information, pension information.

It may be that PwC can access the social security number but will not process it further.

Legal basis for processing

The processing of personal data is necessary in order for us to pursue our legitimate interest in being able to provide customer assistance and help ensure compliance, see Article 6(1)(f) of the General Data Protection Regulation.

Source

The client

Period of retention

PwC retains personal data for five years, counted from the end of the engagement, unless special circumstances require shorter or longer periods of storage.

Recipients

PwC does not disclose personal data to third parties, but we use data processors, including IT suppliers, to whom we make personal data available. PwC enters into data processing agreements with all data processors to ensure appropriate security.

Whistleblower

Purpose

We process personal information in connection with the operation and advice of the client in relation to the client's whistleblower service.

Data subject

The client's employee and possibly employees of the client's customers and / or the client's suppliers.

Categories of personal data

PwC processes non-sensitive personal data about the notifier and the person whom the notification concerns.

PwC processes data relating to criminal acts and offences, including serious misconduct – or suspicions thereof. This may be the case, for example, in connection with suspicion of serious financial crime, including bribery, fraud and forgery.

Legal basis for processing

The processing of personal data is necessary in order for us to pursue our legitimate interest in managing the client whistleblower service, see Article 6(1)(f) of the General Data Protection Regulation.

In addition, PwC processes data relating to criminal convictions and offences in order to investigate any criminal acts put forward in notifications, see Article 10 of the General Data Protection Regulation, and section 8(3) of the Danish Act on the Processing of Personal Data.

Source

The client's employee

Period of retention

The personal data will be deleted as soon as the notification has been assessed outside the service.

The information is deleted 5 years after notification, if this has been assessed within the service.

Recipients

PwC will disclose personal data to the client.

In addition, we engage data processors, including IT suppliers, to whom we make personal data available. PwC enters into data processing agreements with all data processors to ensure appropriate security.

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