Effective Date: 31st January 2026
For the purposes of this Privacy Policy, “Website” shall mean the site kancelaria-skarbiec.pl and the following thematic domains operated by the Administrator (in alphabetical order):
- cit-estonski.info
- dyrektywa-dac7.pl
- ekstradycja.com.pl
- europejski-nakaz-zaplaty.pl
- fundacja-rodzinna.info.pl
- ksiegowosc-skarbiec.pl
- opodatkowanie-marynarzy.pl
- ostrzezenia-publiczne.pl
- podatek-minimalny.pl
- pranie-brudnych-pieniedzy.pl
- prawo-ai-legal.pl
- procesy-sadowe.pl
- rezydencja-podatkowa-malta.pl
- skarga-paulianska.com
- spolka-na-cyprze.pl
- testamenty.eu
- upadlosci.biz
- weksle.info
- windykacja-naleznosci.com
- wywiad-gospodarczy.pl
- zachowek.info.pl
- zagraniczne-jednostki-kontrolowane.pl
- zakladanie-spolek.pl
- zero-tax-entity-poland.com
PART I: DATA CONTROLLER
1. Identity of the Controller
The controller of personal data collected via the Website is:
KANCELARIA PRAWNA “SKARBIEC” PLUS ROBERT NOGACKI SPÓŁKA KOMANDYTOWA (a limited partnership organized under Polish law) ul. Maciejki 13, 02-181 Warsaw, Poland National Court Register (KRS): 0000536926 Tax Identification Number (NIP): 5223021912 Statistical Number (REGON): 360489309 Registered with the District Court for the Capital City of Warsaw, 13th Commercial Division Date of Registration: December 30, 2014
Contact for Data Protection Matters:
-
- Dedicated Email: Robert.nogacki@kancelaria-skarbiec.pl
- Mailing Address: ul. Maciejki 13, 02-181 Warsaw, with notation “Data Protection”
- Telephone: 0048 22 586 40 00
2. Scope of Processing Activities
- This Privacy Policy applies exclusively to personal data collected via the Website (contact forms, newsletter subscriptions, cookies, technical data).
- Personal data processed in connection with the provision of legal services (client representation, legal and tax advisory) is subject to separate rules arising from:
- Individual client engagement agreements
- Statutory provisions governing legal counsel professional secrecy
- Anti-money laundering legislation
- Other applicable special provisions
- Clients of the Firm receive separate notice regarding the processing of their personal data in connection with the provision of legal services.
PART II: LEGAL BASIS
3. Applicable Legal Framework
The Administrator processes personal data in compliance with:
- Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Protection Regulation, “GDPR”)
- The Polish Act of May 10, 2018 on Personal Data Protection
- The Polish Act of July 18, 2002 on Provision of Electronic Services
- The Polish Act of July 12, 2024 — Electronic Communications Law
PART III: SCOPE AND SOURCES OF DATA
4. Categories of Personal Data Collected
| Category | Examples | Source |
| Identification Data | Name, surname, company name, position | Forms, correspondence |
| Contact Data | Email address, telephone number, mailing address | Forms, correspondence |
| Technical Data | IP address, browser type and version, operating system, device identifiers | Automatic collection |
| Activity Data | Pages visited, time spent on Website, traffic source, interactions | Automatic collection (cookies) |
| Correspondence Data | Message content, attachments, communication history | Correspondence |
| Public Registry Data | Data from National Court Register (KRS), Central Register of Business Activity (CEIDG), professional registers | Public sources |
5. Methods of Data Collection
- Directly from Users:
- Completion of contact forms
- Newsletter subscriptions
- Email correspondence
- Telephone contact
- Automatically:
- Cookies and similar technologies
- Server logs
- Analytics tools
- From External Sources:
- Public registries (KRS, CEIDG)
- Publicly available sources (LinkedIn, corporate websites)
- To the extent necessary for data verification or service provision
PART IV: PURPOSES AND LEGAL BASES FOR PROCESSING
6. Detailed Processing Purposes
| Purpose | Legal Basis | Data Categories | Retention Period |
| Responding to general inquiries (informational, without potential for claims) | Art. 6(1)(f) GDPR — legitimate interest | Identification, contact | 1 year from last contact |
| Responding to inquiries regarding potential engagement | Art. 6(1)(f) GDPR — legitimate interest | Identification, contact, correspondence | Until matter concluded + 3 years |
| Establishing professional engagement — pre-contractual phase | Art. 6(1)(b) GDPR — steps taken at the request of the data subject prior to entering into a contract | Identification, contact, correspondence | Until contract execution or declination |
| Establishing professional engagement — following declination | Art. 6(1)(f) GDPR — legitimate interest (defense of claims) | Identification, contact, correspondence | 3 years from declination |
| Provision of legal services | Art. 6(1)(b) GDPR — performance of contract and Art. 6(1)(c) GDPR — legal obligation | All categories necessary for service provision | 10 years from the end of the calendar year in which the proceeding or matter concluded (Art. 5c of the Act on Legal Counsels) |
| Newsletter and marketing — active subscription | Art. 6(1)(a) GDPR — consent | Name, email address | Until withdrawal of consent |
| Newsletter and marketing — archival following withdrawal of consent | Art. 6(1)(f) GDPR — legitimate interest (defense of claims, demonstration of lawful processing) | Name, email address, date and evidence of consent, date of withdrawal | 3 years from withdrawal of consent |
| Analytics and statistics (cookieless) | Art. 6(1)(f) GDPR — legitimate interest | Technical, activity (anonymized) | Up to 14 months |
| Analytics and statistics (utilizing tracking cookies) | Art. 6(1)(a) GDPR — consent | Technical, activity | Up to 26 months or until withdrawal of consent |
| Website security — system logs | Art. 6(1)(f) GDPR — legitimate interest | Technical (IP address, access logs) | Up to 12 months |
| Security — video surveillance of premises (if applicable) | Art. 6(1)(f) GDPR — legitimate interest | Image | Up to 3 months, unless the recording constitutes evidence in proceedings — then until final disposition |
| Defense of claims — business activities | Art. 6(1)(f) GDPR — legitimate interest | All categories | 3 years from the event potentially giving rise to a claim |
| Defense of claims — general claims | Art. 6(1)(f) GDPR — legitimate interest | All categories | 6 years from the event potentially giving rise to a claim |
| AML obligations (anti-money laundering) | Art. 6(1)(c) GDPR — legal obligation | As required by AML legislation | 5 years from termination of client relationship |
| Accounting and tax obligations | Art. 6(1)(c) GDPR — legal obligation | Data from invoices and accounting records | 5 years from the end of the tax year in which the tax payment deadline fell |
| Employment records (if applicable) | Art. 6(1)(c) GDPR — legal obligation | Employee data | 10 years from the end of the calendar year in which employment terminated (for employment relationships commenced after January 1, 2019) |
7. Legitimate Interests
- Where processing is based on the legitimate interests of the Administrator (Article 6(1)(f) GDPR), such interests include, inter alia:
- Conduct of business operations and response to inquiries
- Marketing of the Firm’s own legal services to existing clients during the course of an engagement
- Ensuring security of information systems (Recital 49 GDPR)
- Pursuit and defense of legal claims (Recital 47 GDPR)
- Conducting analyses to improve services (exclusively utilizing cookieless technology or with user consent)
- Prior to commencing processing based on legitimate interest, the Administrator conducts and documents a Legitimate Interest Assessment (LIA), comprising:
- Purpose test — identification of a specific, legitimate interest
- Necessity test — verification that processing is genuinely necessary to achieve the purpose
- Balancing test — assessment whether the interests, rights, and freedoms of the data subject override the Administrator’s interest
- Documentation of balancing tests is retained in accordance with the accountability principle (Article 5(2) GDPR) and made available upon request by the supervisory authority.
PART V: DATA SHARING
8. Categories of Recipients
- The Administrator does not sell personal data.
- Data may be disclosed to the following categories of recipients:
| Recipient Category | Purpose | Basis |
| IT service providers (hosting, servers) | Storage and technical support | Data processing agreement |
| Analytics tool providers | Website traffic analysis | Data processing agreement |
| Email marketing service providers | Newsletter distribution | Data processing agreement |
| Accounting firm | Bookkeeping services | Data processing agreement |
| Cooperating attorneys | Provision of legal services | Professional secrecy |
| Public authorities | Compliance with legal obligations | Statutory requirements |
A list of entities processing data on behalf of the Administrator is available upon request.
9. Transfers Outside the EEA
- As a general rule, data is processed within the European Economic Area.
- Where services of providers outside the EEA are utilized (e.g., Google, Microsoft), transfers are conducted on the basis of:
- European Commission adequacy decisions; or
- EU standard contractual clauses; or
- Binding corporate rules of the provider
- Copies of applicable safeguards are available upon request.
PART VI: DATA SUBJECT RIGHTS
10. Catalogue of Rights
Under the GDPR, the following rights are available:
| Right | Description | Legal Basis |
| Access | Obtain a copy of personal data and information about processing | Art. 15 GDPR |
| Rectification | Correct inaccurate or complete incomplete data | Art. 16 GDPR |
| Erasure | Request deletion of data (“right to be forgotten”) | Art. 17 GDPR |
| Restriction | Request restriction of processing | Art. 18 GDPR |
| Portability | Receive data in a structured format | Art. 20 GDPR |
| Objection | Object to processing based on legitimate interests, including profiling | Art. 21 GDPR |
| Withdrawal of Consent | Withdraw consent at any time, without affecting the lawfulness of processing prior to withdrawal | Art. 7(3) GDPR |
10a. Right to Object — Detailed Information
- Where processing is based on legitimate interest (Article 6(1)(f) GDPR), you have the right to object to processing.
- An objection may be lodged on grounds relating to your particular situation.
- Upon receipt of an objection, the Administrator shall cease processing for the relevant purpose, unless the Administrator demonstrates:
- Compelling legitimate grounds for processing that override the interests, rights, and freedoms of the data subject; or
- Grounds for the establishment, exercise, or defense of legal claims.
- Where personal data are processed for direct marketing purposes, you have the right to object at any time, without providing reasons. Upon receipt of such objection, the Administrator shall cease processing for such purposes without delay.
11. Exercise of Rights
- Channels for Submitting Requests:
- Email: Robert.nogacki@kancelaria-skarbiec.pl
- Mail: ul. Maciejki 13, 02-181 Warsaw, with notation “Data Protection”
- Procedure:
- Acknowledgment of receipt: without undue delay
- Substantive response: within one month (in complex cases, up to three months)
- Identity verification: the Administrator may request additional information to confirm the identity of the requestor
- Costs:
- Exercise of rights is free of charge
- For manifestly unfounded or excessive requests: a reasonable fee may be charged or compliance may be refused
12. Right to Lodge a Complaint
Data subjects have the right to lodge a complaint with the supervisory authority:
President of the Personal Data Protection Office (Prezes Urzędu Ochrony Danych Osobowych) ul. Stawki 2, 00-193 Warsaw www.uodo.gov.pl
We encourage data subjects to contact us first—we will endeavor to address any concerns.
PART VII: AUTOMATED PROCESSING
13. Automated Decision-Making
- The Administrator does not engage in decision-making based solely on automated processing, including profiling, that produces legal effects or similarly significantly affects individuals.
- Analytics tools used on the Website serve solely for aggregate traffic analysis and are not used for individualized decision-making.
PART VIII: COOKIES
14. What Are Cookies
- Cookies are small text files stored on the User’s device when accessing the Website.
- Cookies may be set by the Website (first-party cookies) or by third-party services whose elements are embedded on the Website (third-party cookies).
15. Types of Cookies Used
| Type | Purpose | Retention Period | Consent Required | Legal Basis |
| Strictly Necessary | Proper functioning of the Website, security, cookie preferences | Session / up to 12 months | No | Art. 6(1)(f) GDPR |
| Analytical (cookieless) | Analysis of Website usage without user identification | Up to 14 months | No | Art. 6(1)(f) GDPR |
| Analytical (with tracking cookies) | Analysis of Website usage with user identification | Up to 26 months | Yes | Art. 6(1)(a) GDPR + Art. 5(3) ePrivacy Directive |
| Functional | Remembering user preferences (language, font size) | Up to 12 months | Yes | Art. 6(1)(a) GDPR |
| Marketing | Personalization of advertising content | Up to 12 months | Yes | Art. 6(1)(a) GDPR |
16. Cookie Management
- Preference Panel: Upon first visit, a banner is displayed permitting selection of cookie categories. Preferences may be modified at any time via the “Cookie Settings” link in the Website footer.
- Browser Settings: Users may also manage cookies through browser settings (acceptance, rejection, deletion of cookies).
- Consequences of Disabling: Disabling certain cookies may limit Website functionality.
17. Google Analytics
- The Website may use Google Analytics, an analytics service provided by Google LLC.
- Use of Google Analytics requires prior user consent, expressed via the cookie management panel. Without consent, Google Analytics cookies are not installed.
- Google Analytics uses cookies to analyze Website usage. Information generated by cookies is transmitted to and stored on Google servers in the United States.
- Safeguards:
- IP anonymization (final octet of IP address is removed prior to storage)
- No combination with other Google data
- Execution of EU standard contractual clauses with Google
- Opt-Out: Users may block Google Analytics by installing the browser add-on available at: https://tools.google.com/dlpage/gaoptout
- Google Privacy Policy: https://policies.google.com/privacy
- Alternative: The Administrator may utilize cookieless analytics tools (e.g., Matomo without cookies) that do not require user consent and process only anonymized data.
PART IX: DATA SECURITY
18. Security Measures
The Administrator implements appropriate technical and organizational measures to protect personal data, including:
- Technical Safeguards:
- Encryption of data transmission (SSL/TLS)
- Firewalls and intrusion detection systems
- Regular software updates
- Data backups
- Access controls
- Organizational Safeguards:
- Information security policies
- Staff training
- Incident response procedures
- Need-to-know access restrictions
- Confidentiality agreements
19. Security Limitations
Notwithstanding the implementation of appropriate safeguards, transmission of data over the internet involves inherent risks. The Administrator cannot guarantee complete security of data transmitted online.
PART X: CHILDREN’S DATA
20. Protection of Minors
- The Website is not directed to persons under 16 years of age.
- The Administrator does not knowingly collect personal data from persons under 16.
- If the Administrator becomes aware that data of a child has been collected, such data will be deleted without undue delay.
- Parents or legal guardians who suspect that a child has provided personal data are requested to contact the Administrator.
PART XI: DATA RETENTION
21. Retention Periods
| Data Category | Standard Retention Period | Legal Basis | Notes |
| General inquiry data (informational) | 1 year from last contact | Legitimate interest | Without potential for claims |
| Inquiry data regarding potential engagement | 3 years from last contact or declination | Legitimate interest | Following balancing test |
| Client data — provision of legal services | 10 years from the end of the calendar year in which the proceeding/matter concluded | Art. 5c Act on Legal Counsels | Mandatory period, not subject to reduction |
| Newsletter data — active subscription | Until withdrawal of consent | Consent | Removal from mailing list within 30 days of withdrawal |
| Newsletter data — archival following withdrawal | 3 years from withdrawal of consent | Legitimate interest | Defense of claims, demonstration of lawful processing |
| Server logs | 12 months | Legitimate interest | For security purposes |
| Video surveillance of premises (if applicable) | Up to 3 months | Legitimate interest | Longer only if recording constitutes evidence in proceedings |
| Analytical cookies (cookieless) | Up to 14 months | Legitimate interest | Anonymized |
| Analytical cookies (tracking) | Up to 26 months | Consent | Per Google policy |
| Accounting and tax records | 5 years from end of tax year | Legal obligation | Tax Ordinance, Accounting Act |
| AML data | 5 years from termination of relationship | Legal obligation | Anti-Money Laundering Act |
| Employment records | 10 years from end of year of employment termination | Legal obligation | For employment from January 1, 2019 |
22. Deletion Principles
- Upon expiration of the retention period, data is deleted or anonymized.
- Data may be retained longer if:
- Necessary for establishment, exercise, or defense of legal claims
- Required by law
- The User has consented
PART XII: AMENDMENTS TO PRIVACY POLICY
23. Updates
- The Administrator reserves the right to amend this Privacy Policy.
- Material amendments will be communicated via:
- Notice on the Website
- Email (for newsletter subscribers)
- Continued use of the Website following such amendments constitutes acceptance thereof.
PART XIII: ACCESSIBILITY
24. Accessibility Statement
- The Administrator strives to ensure accessibility of the Website for persons with disabilities, in accordance with WCAG 2.1 guidelines.
- Measures undertaken include:
- Semantic HTML structure
- Appropriate color contrast
- Keyboard navigation capability
- Alternative descriptions for graphical elements
- Users experiencing difficulty accessing Website content are invited to contact the Administrator—we will endeavor to provide information in an alternative format.
- Accessibility feedback may be directed to: Robert.nogacki@kancelaria-skarbiec.pl
PART XIV: CONTACT
25. Contact Information
General Inquiries: KANCELARIA PRAWNA “SKARBIEC” ul. Maciejki 13, 02-181 Warsaw, Poland Email: Robert.nogacki@kancelaria-skarbiec.pl
Data Protection Inquiries: Email: Robert.nogacki@kancelaria-skarbiec.pl
Address: ul. Maciejki 13, 02-181 Warsaw with notation “Data Protection”
Last Updated: 31st January 2026
© KANCELARIA PRAWNA “SKARBIEC” PLUS ROBERT NOGACKI SPÓŁKA KOMANDYTOWA. All Rights Reserved.