Legal information and data protection

1. GENERAL

Our companies, Fiduciaire Michel Favre SA, Fiduciaire Favre Révision SA, FFJ Favre Fiscal et Juridique SA and FJF Favre Juridique et Fiscal SA (hereinafter referred to as “our Companies”), undertake to respect the privacy of their clients and to comply with all applicable data protection and confidentiality laws.

To this end, our Companies ensure that their customers’ data is confidential, secure and accurate. Each customer may therefore access their personal data and request corrections or deletion in accordance with applicable legal requirements.

In order to provide their services, our Companies may transfer personal data to third parties, in particular to the authorities. Such transfers of information are made solely for the purpose of carrying out the mandate entrusted to us and in compliance with applicable data protection laws. By accepting our general terms and conditions, our customers agree that their data may be transferred to third parties for the purposes of carrying out the mandate entrusted to us.

2. WHO PROCESSES OUR CUSTOMERS’ INFORMATION?

The personal data of our customers is processed solely by the employees of our Companies in the context of the performance of the mandate entrusted to them or the transmission of information such as our newsletters or invitations to events concerning our Companies. Digital data is stored on a secure server and regularly updated.

When we provide services to our customers, we may also process personal data of third parties or data that we have not collected directly from the persons concerned (indirect processing of data arising from the provision of services). These third parties are usually employees, contact persons, family members or people who have dealings with our customers or the data subjects for other reasons. We need this personal data in order to carry out the mandates we have agreed with our customers. This personal data is sent to us by our customers or by third parties appointed by them. Our customers are responsible for informing the third parties whose data is processed. To this end, our customers may refer to these general data protection conditions.

3. WHAT INFORMATION IS PROCESSED?

We collect and process only the personal data necessary for the performance of the mandate entrusted to us by our customers, including in the context of orders for works via our website. When we process our customers’ personal data, we rely on the legal bases applicable to the mandate given.

In addition to the data provided directly by our customers, the categories of personal data we receive from third parties include, in particular, data from public registers, data that comes to our attention in the context of administrative or legal proceedings, data relating to the functions and activities of our customers, data concerning our customers contained in correspondence and interviews with third parties, information on solvency, data relating to compliance with legal requirements such as the fight against money laundering and export restrictions, data from banks, insurance companies, distribution partners and other contractual partners of our organisation in connection with the use or provision of services to our customers, data from the media and the Internet, data relating to the use of our website (e.g. IP address, MAC address, etc.), data relating to the use of our website (e.g. data relating to the use of our website), data relating to the use of our website (e.g. data relating to the use of our website) and data relating to the use of our website (e.g. data relating to the use of our website).(e.g. IP address, MAC address of the smartphone or computer, parameterisation data, cookies, date and time of the visit to the site, pages and site content consulted, functions used).

Should our Companies be required to process sensitive personal data within the meaning of the Federal Data Protection Act (LPD), they undertake to obtain the express consent of our customers.

Sensitive personal data, within the meaning of article 5 letter a LPD, is understood to mean:

– data relating to religious, philosophical, political or trade union opinions or activities,
– data concerning health, privacy or racial or ethnic origin,
– genetic data
– biometric data uniquely identifying a natural person,
– data relating to criminal or administrative proceedings or sanctions,
– data relating to social assistance measures.

Our customers can, of course, withdraw their consent at any time.

4. USE OF OUR WEBSITE

In order to use our website, it is not necessary to disclose any personal data. However, each time the site is consulted, the server gathers a whole series of information about the user, which is temporarily stored in the server log files.

When this general information is used, it is not attributed to a specific person. The collection of this information or data is technically necessary to display our website and to guarantee its stability and security. This information is also collected to improve the website and analyse the general use of our site. This includes, in particular, technical data that is transmitted automatically (e.g. IP address, UDI, type of device, browser, number of clicks on the page, opening the newsletter, clicking on links, etc.).

On our website, we use Google Analytics, the web analysis service of Google LLC, for which Google Limited Ireland
(“Google”) is responsible for Europe. Our users have the option of deactivating Google Analytics in their Google browser settings. The information collected by Google Analytics (anonymised IP address) is used by Google to analyse the use of our website.

Third-party providers use “social plugins” on our website. The plugins can be recognised by the logos of the corresponding social networks. The plugins enable our users to interact with social networks and other users. We use the following plugins on our website: LinkedIn and YouTube. If our users visit our website, their browser establishes a direct connection with the servers of the third-party provider. The corresponding third-party provider transmits the content of the plugin (e.g. YouTube video) directly to their browser, which integrates it into the page. The transmission of data for the display of content takes place independently of the existence of an account with the third-party supplier. Our users should consult the data protection information of third-party providers to find out about the purpose and scope of data collection, processing and use of such data by private parties.

5. ANALYSIS AND TRACKING TECHNOLOGY

We use cookies on our website. These are small files that your browser automatically creates and which are stored on your terminal (laptop, tablet, smartphone, etc.) when you visit our website.

Information is stored in the cookie in relation to the specific terminal used. However, this does not mean that we are immediately aware of your identity. The use of cookies serves to make the use of our offer more pleasant for our users. For example, we use session cookies to observe how pages on our site are consulted. These cookies are automatically deleted once the user leaves our website.

We also use temporary cookies to optimise user-friendliness. These files are stored on the user’s terminal for a defined period. If the user visits our website again to use our services, they are automatically recognised as having already been on our site, and their entries/parameters made at that time are also recognised.

Most Internet browsers automatically accept cookies. However, users can configure their browser so that no cookies are stored on their computer or so that a message is always displayed before a new cookie is created. Complete deactivation of cookies may, however, mean that the user will no longer be able to use all the functions of our website.

We use Google Maps from Google Inc. for our website. Google Maps is a web service that provides interactive maps for displaying geographical information. Using this service allows you to locate our offices and makes it easier for you to get around. As soon as our users consult pages in which the Google Maps are integrated, information on the use of our website (such as the IP address) is transmitted to Google servers in the United States and stored there. This transfer takes place regardless of whether our users have an account with Google and are logged in. When our users are connected to Google, their data is directly assigned to their account. If our users do not want their profile to be associated with Google, they must log out before activating the button. Google saves the data of our users (even if they are not logged in) as user profiles and evaluates them.

With regard to data transfers to the United States, Google has undertaken to sign and comply with the EU’s standard contractual clauses.

6. USE OF THE NEWSLETTER

Insofar as our customers subscribe to our newsletter, we use their e-mail address and other contact data to send the newsletter. Our customers may unsubscribe from the newsletter at any time.

7. WITH WHOM IS OUR CUSTOMERS’ DATA SHARED?

Our Companies will not use or communicate their customers’ personal data unless they have a legal basis and/or express authorisation to do so in the context of carrying out the mandate entrusted to them. No personal data will therefore be shared with third parties unless this is necessary for the performance of the mandate.

We enter into contracts with service providers who process personal data on our behalf. By signing these contracts, they undertake to guarantee data protection. Most of our service providers are located in Switzerland or the EU. If data were to be transferred to other countries where the level of data protection is insufficient, this would be done on the basis of the EU’s standard contractual clauses or other appropriate instruments.

8. HOW IS OUR CUSTOMERS’ PERSONAL DATA STORED?

Our Companies have implemented technical and organisational safeguards to protect customer data against unauthorised access, collection, use, disclosure, copying, modification, sale or similar risks.
All of our customers’ personal digital data is stored electronically on a firewall-protected database. Our services are hosted in a secure server environment, which uses a firewall and other advanced technologies to prevent outside interference or access.
All our customers’ physical personal data is stored and protected against external access.

9. HOW LONG IS OUR CUSTOMERS’ DATA KEPT?

We process and store our customers’ data for as long as is necessary to fulfil our contractual and legal obligations or to achieve the purposes for which the data is processed, i.e., for example, for the duration of the business relationship as a whole, and beyond, in accordance with legal retention and documentation obligations.

10. WHAT RIGHTS DO OUR CUSTOMERS HAVE REGARDING THEIR DATA?

Our customers may contact the data controller of our Companies at the following address: contact@fiduciaire-favre.ch (specifying “Data protection” in the heading).

Our customers have the right to request access to their personal data, to find out how our Companies use it and to whom it is transmitted, subject to the exceptions provided for in the Federal Data Protection Act. Any request for access to data must be made in writing to the above e-mail address and provide sufficient detail to identify the personal data sought.
Our customers also have the right to ensure that their data is accurate. Any request for correction of data must be made in writing and provide sufficient detail to identify the data whose correction is requested.

Finally, our customers have the right to request the deletion of data relating to them, subject to legal retention periods. Any request for the deletion of data must be made in writing and provide sufficient detail to identify the data whose deletion is sought.

11. AMENDMENTS TO THE DATA PROTECTION DECLARATION

We expressly reserve the right to amend this data protection declaration at any time.

Lausanne, January 2025.