Privacy Statement

We may collect or obtain Personal Data directly because you give it to us (for example by completing a form on our Website or attending one of our events) or indirectly because other people give that Personal Data to us (for example your employer or adviser or our client in order to provide the agreed services or third party service providers that we use to help operate our business) or because those data are publicly available. In case of indirect collection, we may not be the primary controller of your Personal Data.

We may also collect or obtain Personal Data from you because we observe or infer those Personal Data about you from the way you interact with us or with certain types of our email communications. For example, to improve your experience when you use this Website and ensure that it is functioning effectively, we (or our service providers) may use cookies (small text files stored in a user’s browser) and other tracking technologies, such as Web beacons, which may collect Personal Data. Where you receive certain types of communications from us, such as a marketing email, event invitation or newsletters, we (or our service providers) may also use tracking technologies to collect some information about your interactions with such communication (e.g. if you open the email, clicked on a web link, unsubscribe). Additional information on how we use cookies and other tracking technologies and how you can control these can be found in our cookie notice.

The categories of Personal Data that we may collect or obtain vary depending on the services we provide you or our clients with or how you use our Website. While limited Personal Data are collected through our Website (mainly contact details and technical data), various categories of Personal Data can be collected strictly in relation to the services we provide or the specific relationship we may have with you. Those may at times include:

·        Your  contact details such as your name; age; date of birth; gender; e-mail address; home or professional address; country of residence; national identifier;

·        Your professional, familial and social background and relationship such as your lifestyle and social circumstances (for example, your  pastimes); your marital status and members of your family; employment and education details (for example, your employer(s), your job title and your education details);

·        Your photo or image or sound of your voice as may be included in documentation made available to us, taken or recorded as a result of your participation to any type of events or activity organized or sponsored by Deloitte Luxembourg or if recorded in the context of video  surveillance tools (to the extent legally permitted).

·        Financial and tax-related information (including your income and tax residency, payment or bank accounts details) when necessary for us to provide our services;

·        Communications and behavioral data deriving from your postings on any blogs, forums, wikis and any other social media applications and services that we provide, recordings of telephone/skype conversations, voice mail, e-mailing, text messages, data in relation to your interactions with certain types of communications we send to you (e.g. newsletters, events invitation or other types of marketing communications), metadata and related publicly available geo-localization data;

·        Technical data such as your IP address; your browser type and language; access logs (including access times; websites use and monitoring thereof) or data in relation to communications we send you regarding our events and services; details of how you interact with us; devices used; location data and other similar information;

·        Identification and background information provided by you or collected from our clients or on their behalf, open data or public records as part of our business acceptance processes and for our ongoing risk management processes, and this information may include special categories of Personal Data, to the extent legally permitted;

·        Data relating to our relationship with you or with our clients, including especially Personal Data provided to us by or on behalf of our clients or generated by us to provide services to them or for the quality review of these services and this information, to the extent legally permitted, may include special categories of Personal Data;

We may also directly or indirectly collect so called ‘sensitive’ or ‘special categories’ of Personal Data but this is limited to what is required to provide you or our clients with the relevant services. These sensitive data may include details you agree to share with us about your: dietary requirements (for example, where Deloitte would like to provide you with lunch during a meeting) or health (for example, so that we can make reasonable accommodations for you in our buildings, products and services.

We may sometimes receive information about your race or ethnicity, religious beliefs, sexual orientation and political opinions when contained in documents provided by you such as your identification documents or otherwise disclosed by yourself in Deloitte systems and applications available for you, or in case you have made this information public. We will not actively ask you to provide us with such type of Personal Data and we would advise you not to disclose it whenever possible and, to this effect, anonymize this information.

Where we are provided with Personal Data about you indirectly, mainly by our client, we take steps to ensure that you are informed and that our client complies with its own obligations under privacy laws and regulations relevant to that information. These steps may include, for example, that you receive from our client information on the processing of your Personal Data as described in this privacy statement.

We understand the importance of protecting children's privacy. Our Website and services are not designed for, or intentionally targeted at, children. It is not our policy to intentionally collect or store Personal Data about children. If we need to process Personal Data that pertain to children, in the context of any event or activity we might organize or service we may offer, you shall be informed appropriately. 

1.4.1 Use of Personal Data to provide services to our clients

We will use your Personal Data because (a) of our legitimate interests in the effective delivery of, or as otherwise required in connection with, our services to you or our client; or (b) of our legitimate interests in the effective and lawful operation of our business so long as such interests are not outweighed by your interests; As part of this, we may use your Personal Data before or while performing an engagement (including any engagement as auditor) for:

• Provision of the agreed services as described in the agreement between you and/or our client and Deloitte Luxembourg, including

                o   Financial Advisory

                o   Consulting

                o   Audit & Assurance

                o   Risk Advisory

                o   Corporate and accounting services

                o   Tax Services

• Receiving support from our services providers and/or subcontractors during the execution of our services as described in agreements between us and these service providers/subcontractors as well as between us and our clients, including

                o   IT infrastructure and assets administration;

                o   Software licensing;

                o   Cybersecurity;

                o   Subcontracted services.

For example, we might use Personal Data:

• about client’s employees to help those employees manage their tax affairs when working overseas
• about client’s employees and customers in the course of conducting an audit (or similar activity)
• about a client to help him/her complete a tax return using platforms imposed by the relevant tax administration;

1.4.2 Use of Personal Data for other activities that form part of the operation of our business

We may also use your Personal Data for the purposes of, or in connection with:

• our obligations to comply with applicable legal or regulatory requirements (such as anti-money laundering/know your customers obligations; tax, legal or regulatory reporting duties; professional duties as approved statutory auditors or other regulated entity);
• our obligation to address requests and communications from competent authorities as legally required;
• our legitimate interest to protect our offices, IT infrastructure and assets  as well as for the safety and security of our employees, clients, visitors or contractors while present at our premises and to detect unlawful or dangerous behaviors (including by monitoring access to the premises, infrastructure and assets and use thereof, implementing various cybersecurity programs and using video surveillance tools in specific public areas of our premises as disclosed therein);
• our duty to have a business continuity plan in place;
• the maintenance of the client’s relationship, including initial client account opening, risk assessment and client acceptance process,  financial accounting, invoicing and risk analysis purposes, ongoing relationship management which may involve: (i) ongoing risk assessment, (ii) sending you thought leadership or details of our products and services that we think might be of interest to you; (iii) contacting you to receive feedback on services; and (iv) contacting you for other market or research purposes; our recruitment needs (legitimate business interest);
• our business development and related promotional activities (for example testimonials from a client’s employee may be used as part of our recruitment and business development materials with that employee’s permission or photos taken during events, workshops or trainings we organize or sponsor may be inserted in our brochures or videos posted on our Social Media Applications as below defined);
• services we receive from our professional advisors, such as lawyers, accountants and consultants or other service providers (such as archiving, security services, IT or printing) either to execute our contractual obligations toward you or our clients or for legitimate business interest (support or development of our business activities and membership of Deloitte network)
• alerting and assisting enforcement authorities in case of incidents or unlawful acts;
• protecting our rights and those of our clients or even your rights, mainly in case of complaints and (potential) litigation.  

1.4.3 Use of Personal Data collected via our Website

In addition to the purposes above connected to the operation of our business and considering our legitimate interest (to secure, promote and develop our business activities), we may also use your Personal Data collected via our Website:

• to manage and improve our Website, including monitoring its use;
• to tailor the content of our Website to provide you with a more personalized experience and draw your attention to information about our products and services that may be of interest to you;
• to promote our services, including sending market or regulatory updates, publications and details of events;
• to manage and respond to any request you submit through our Website.

You may wish to refer to our cookies notice for more details regarding the use of cookies.

To the extent that we receive any sensitive Personal Data relating to you for any of the purposes outlined above, we will do so because either:

(i) we are required by law to process that Personal Data in order to ensure we meet our ‘know your client’ and ‘anti-money laundering’ obligations or other legal obligations imposed on us or they have been provided in this context (when such data are on your identification documents);

(ii) the processing is necessary for the establishment, exercise or defense of legal claims;

(iii) you have made the Personal Data manifestly public or

(iv) you have given us your explicit consent to process that Personal Data.

When these sensitive Personal Data are transmitted to us by a third party, including you as our client, we assume that this third party lawfully processes such Personal Data and has obtained your consent to this effect.

Where we are legally required to obtain your explicit consent to provide you with certain marketing materials, we will only provide you with such marketing materials where we have obtained such consent from you.

If you do not want to continue receiving any marketing materials from us, you can click on the unsubscribe function included in the communication or e-mail.

In connection with one or more of the purposes outlined in the “How we use Personal Data about you and for which legal grounds” section above, we may disclose details about you to:

·        other members of the Deloitte Network which may be located in jurisdictions outside the European Union;

·        third parties that provide services to us and/or the Deloitte Network, such as printing or archiving providers, security companies, catering providers, cloud-hosted solution providers, our providers of IT tools and infrastructure when necessary for testing or maintenance purposes, our legal advisers or insurers in case of incident or claim;

·        providers of cloud-hosted solutions in the context of the provision of services to our clients;

·        public enforcement authorities such as the police (in case of unlawful act) or other competent authorities, including courts and authorities regulating us or another member of the Deloitte Network, to the extent legally permitted or required;

·        your employer and/or their advisers in the context of the services provided to you or your employer (potentially for your own benefit);

·        your advisers;

·        organizations that help us reduce the incidence of fraud and other third parties that reasonably require access to Personal Data relating to you for one or more of the purposes outlined in the “How we use Personal Data about you” section above.

Our Website hosts various blogs, forums, wikis and other social media applications or services that allow you to share content with other users (collectively “Social Media Applications”). Importantly, any Personal Data that you contribute to these Social Media Applications can be read, collected and used by other users of the application. We have little or no control over these other users and, therefore, we cannot guarantee that any information that you contribute to any Social Media Applications will be handled in accordance with this privacy statement. 

Please note that some of the recipients of your Personal Data referenced above may be based in countries outside of the European Union whose laws may not provide the same level of Data Protection. In such cases, we will ensure that there are adequate safeguards in place to protect your Personal Data that comply with our legal obligations. Where the recipient is not a member of the Deloitte Network, the adequate safeguard might be a data transfer agreement with the recipient based on standard contractual clauses approved by the European Commission for transfers of Personal Data to third countries.

Further details of the transfers described above and the adequate safeguards used by Deloitte in respect of such transfers are also available from us by contacting our DPO at DataPrivacy@deloitte.lu.

We may also need to disclose your Personal Data if required to do so by law, a regulator or during legal proceedings.

We may share non-personal, de-identified and aggregated information with third parties for several purposes, including data analytics, research, submissions, thought leadership and promotional purposes.

We use a range of physical, electronic and managerial measures to ensure that we keep your Personal Data secure, accurate and up to date. These measures include:

• education and training to relevant Staff members to ensure they are aware of our privacy obligations when handling Personal Data
• administrative and technical controls to restrict access to Personal Data on a ‘need to know’ basis
• technological security measures, including fire walls, encryption and anti-virus software and other security controls performed as part of Deloitte cybersecurity program; or
• physical security measures, such as Staff members security passes to access our premises.

Although we use appropriate security measures once we have received your Personal Data, the transmission of data over the internet (including by e-mail) is never completely secure.  We endeavor to protect Personal Data, but we cannot guarantee the security of data transmitted to us or by us.

We will hold your Personal Data on our systems for the longest of the following periods:

(i) as long as is necessary for the relevant activity or services

(ii) any retention period that is required by law

(iii) the end of the period in which litigation or investigations might arise in respect of the services.

For example, we shall hold

• accounting documents (e.g. invoices or related correspondence) for a period of 10 years after the end of the accounting period to which they relate; or
• contractual documentation and related identification documentation for a period of 10 years as from the termination of the relevant contractual documentation.

Should you wish more details for a specific processing and specific Personal Data, please contact DataPrivacy@deloitte.lu.

You have various rights in relation to your Personal Data. In particular, you have a right to:

• obtain confirmation that we are processing your Personal Data and request a copy of the Personal Data we hold about you;
• ask that we update the Personal Data we hold about you, or correct such Personal Data that you think is incorrect or incomplete;
• ask that we delete Personal Data that we hold about you, or restrict the way in which we use such Personal Data in specific circumstances provided by law and especially when there is no longer a need to process your Personal Data or when we no longer have a valid legal ground to process them;
• withdraw consent to our processing of your Personal Data (when  such processing is based on consent);
• receive a copy of the Personal Data concerning you, which you have provided us with, in a structured, commonly used and machine-readable format and to transmit such Personal Data to another party (when the processing is based on consent or a contract to which you are a party and we are acting as Data Controller);
• object to our processing of your Personal Data when processed for marketing or profiling purposes or based on legitimate grounds.

Please note that where the provision of Personal Data by you or our client to Deloitte Luxembourg is a statutory or contractual obligation, failing to provide the Personal Data might render it impossible for Deloitte Luxembourg to provide you with those services and carry out our business activities, thus may lead to the termination of our relationship.

To exercise any of your rights, or if you have any other questions about our use of your Personal Data, please contact our DPO at DataPrivacy@deloitte.lu

You may also use these contact details if you wish to make a complaint to us relating to your privacy. 

1.1.1 Events and processing of photos, images or sound of voice

We regularly (co-)organize or sponsor events for the purposes above described and mainly marketing, trainings or other activities that form part of Deloitte Luxembourg operations. In the course of these events, photos may be taken or audio/video recording may take place using to this effect any available technical means, such as those offered by the platforms or service providers selected to support the event and/or live broadcasted.

Pictures taken and/or audio/ video recording (or extracts thereof) may be published online (including on Deloitte social media applications) or in any other publications released by Deloitte Luxembourg for the purposes described in section “How we use personal data about you and for which legal grounds” and generally made available on our website or on our corporate social media channels.

When you register for any such event (as a speaker or as a participant), your registration shall be interpreted as your consent to being taken in picture or (audio/video) recorded as the case may be.

This registration shall also mean that you consent to the use of any data (including slides, personal data, etc.) shown by you during the event, unless you have notify Deloitte Luxembourg in advance to the contrary.

When we co-organize the events, your registration shall also be interpreted as your consent to share your registration details with the co-organizer indicated in the event invitation for the organization of, and follow-up on, the events.

If you disagree, please notify in advance the contact person indicated as organizer of the event. You can also take some personal measures such as avoiding being in the field of any camera or using the features generally offered by the platforms selected to support the event to prevent your data from being video or audio recorded.

You may also and at any time withdraw your consent to one or the other processing above detailed by contacting our DPO at DataPrivacy@deloitte.lu.

The other provisions of this privacy statement remain applicable to this processing.

We may modify or amend this privacy statement from time to time.

To let you know when we make changes to this privacy statement, we will amend the revision date at the top of this page and we encourage you to review our Privacy Statement to stay informed. In case of direct collection of your Personal Data by Deloitte Luxembourg, if we make changes that materially alter your privacy rights, we will also provide you with an ad-hoc notification of these changes, via email or other agreed communication means.