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      KPMG is dedicated to protecting the confidentiality and privacy of personal data entrusted to it.

      Please review this privacy statement ("Privacy Statement") to learn more about how we collect, use and protect personal data that we have obtained as well as your rights regarding processing of your personal data.

      This Privacy Statement consists of:

      • general information applicable to all personal data processing operations performed by KPMG, and
      • individual sections regarding particular personal data processing activities that indicate specific purposes and legal grounds for processing, categories of recipients, retention periods and other information required by law.

      DETAILED INFORMATION:

      Go to the specific section for detailed information on the processing of personal data:

      Automated collection of information


      In some instances, KPMG and its service providers uses cookies, web beacons and other technologies to automatically collect certain types of information when you visit us online, as well as through emails that we may exchange. The collection of this information allows us to customize your online experience, improve the performance, usability, and effectiveness of KPMG's online presence, and to measure the effectiveness of our marketing activities.

      Information collected in such a way not always constitutes personal data, i.e. it does not enable us to identify the particular user, but it may happen that connecting an IP address or location information to the specific e-mail of the user will be possible.

      IP addresses


      An IP address is a number assigned to your computer whenever you access the internet. It allows computers and servers to recognise and communicate with one another. IP addresses from which visitors appear to originate will be recorded for IT security and system diagnostic purposes. This information will also typically be used in aggregate form to conduct web site trend and performance analysis.

      Cookies


      Cookies may be placed on your computer or internet-enabled device whenever you visit us online. This allows the site to remember your computer or device and serves a number of purposes.

      On some of our web sites, a notification banner will appear requiring your consent to collect cookies. If you do not provide consent, your computer or internet-enabled device will not be tracked for marketing-related activities. A secondary type of cookie referred to as "user-input" cookies may still be required for necessary functionality. Such cookies will not be blocked through the use of this notification banner. Your selection will be saved in a cookie and is valid for a period of 90 days. If you wish to revoke your selection, you may do so by clearing your browser's cookies.

      Although most browsers automatically accept cookies, you can choose whether or not to accept cookies via your browser's settings (often found in your browser's Tools or Preferences menu). You may also delete cookies from your device at any time. However, please be aware that if you do not accept cookies, you may not be able to fully experience some of our web sites' features.

      Further information about managing cookies can be found in your browser's help file or through sites such as www.allaboutcookies.org.

      Below is a table with the types of cookies used on our web sites:

      Purpose

      Description

      Type & Expiry

      Performance (i.e., User's Browser)

      Our web sites are built using common internet platforms. These have built-in cookies which help compatibility issues (e.g., to identify your browser type) and improve performance (e.g., quicker loading of content).

      Session
      Deleted upon closing the browser

      Security (e.g., Asp .NET) Cookies

      If you register for access to a restricted area, our cookies ensure that your device is logged for the duration of your visit. You will need your username and password to access the restricted areas.

      Session
      Deleted upon closing the browser
       

      Website Preferences

      Our cookies may also remember your site preferences (e.g., language) or seek to enhance your experience (e.g., by personalizing a greeting or content). This will apply to areas where you have registered specifically for access or create an account.

      Session
      Deleted upon closing the browser
       

      Analytical

      We use several third party analytics tools to help us understand how site visitors use our web site. This allows us to improve the quality and content on kpmg.com for our visitors. The aggregated statistical data cover items such as total visits or page views, and referrers to our web sites. For further details on our use of Google Analytics see below.

      Persistent, but will delete automatically after two years if you no longer visit kpmg.com website

      Site visitor feedback

      We use a third-party survey tool to invite a percentage of visitors to provide their feedback. Cookies are used to prevent visitors from being invited multiple times.
      The first cookie (1) is set if the visitor is not invited to participate in the survey, and is used to ensure visitors are not invited after their first page view.
      The second cookie (2) is set if the visitor is invited to participate in the survey, and is used to ensure the visitor is not invited again to participate for a period of 90 days.

       

      1 Session

      Deleted upon closing the browser
      2 Persistent

      Deleted automatically after 90 days or presenting survey invite.

       

      Social media plugins

      We use third party social media widgets or buttons to provide you with additional functionality to share content from our web pages to social media websites and email. Use of these widgets or buttons may place a cookie on your device to make their service easier to use, ensure your interaction is displayed webpages (e.g. the social share count cache is updated) and log information about your activities across the Internet and on our web sites. We encourage you to review each provider's privacy information before using any such service. For further details on our use of social media widgets and applications, see below.

      Persistent, but will delete automatically after two years if you no longer visit kpmg.com website

       


      Other third-party tools and widgets may be used on our individual web pages to provide additional functionality. Use of these tools or widgets may place a cookie on your device to make their service easier to use, and ensure your interaction is displayed on our webpages properly.

      Cookies by themselves do not tell us your email address or otherwise identify you personally. In our analytical reports, we may obtain other identifiers including IP addresses, but this is for the purpose of identifying the number of unique visitors to our web sites and geographic origin of visitor trends, and not to identify individual visitors.

      By navigating on our web sites or entering your login details to access areas reserved for registered users, you agree that we can place these cookies on your computer or internet enabled device.

      Google Analytics


      KPMG uses Google Analytics. More information about how Google Analytics is used by KPMG can be found here: http://www.google.com/analytics/learn/privacy.html
      To provide website visitors with more choice on how their data is collected by Google Analytics, Google have developed the Google Analytics Opt-out Browser Add-on. The add-on communicates with the Google Analytics JavaScript (ga.js) to indicate that information about the website visit should not be sent to Google Analytics. The Google Analytics Opt-out Browser Add-on does not prevent information from being sent to the website itself or to other web analytics services.

      Adobe Analytics


      KPMG uses Adobe Analytics tools. More information on using Adobe Analytics tools by KPMG is available at: https://www.adobe.com/pl/privacy.html

      Web beacons


      A web beacon is a small image file on a web page that can be used to collect certain information from your computer, such as an IP address, the time the content was viewed, a browser type, and the existence of cookies previously set by the same server. KPMG only uses web beacons in accordance with applicable laws.

      KPMG or its service providers will use web beacons to track the effectiveness of third-party web sites that provide us with recruiting or marketing services or to gather aggregate visitor statistics and manage cookies.

      You have the option to render some web beacons unusable by rejecting their associated cookies. The web beacon may still record an anonymous visit from your IP address, but cookie information will not be recorded.

      In some of our newsletters and other communications, we will monitor recipient actions such as email open rates through embedded links within the messages. We collect this information to gauge user interest and to enhance future user experiences.

      Location-based tools


      KPMG will collect and use the geographical location of your computer or mobile device. This location data is collected for the purpose of providing you with information regarding services which we believe may be of interest to you based on your geographic location, and to improve our location-based products and services.

      Social media widgets and applications


      KPMG web sites will typically include functionality to enable sharing via third party social media applications, such as the Facebook Like button and X (formerly: Twitter) widget. These social media applications will collect and use information regarding your use of KPMG web sites (see details on 'Social Sharing' cookies above).

      Any personal data that you provide via such social media applications will often be collected and used by other members of that social media application and such interactions are governed by the privacy policies of the companies that provide the application. We do not have control over, or responsibility for, those companies or their use of your information. You can find detailed information on how social media owners process your personal data on below websites:

      KPMG and social media owners (Facebook, Instagram, X ((formerly: Twitter)), YouTube, LinkedIn) will be joint controllers of your personal data processed to display statistics on user activity on KPMG owned accounts. The essence of the joint controller arrangement, including the respective responsibilities of the controllers are available on: https://www.facebook.com/legal/terms/page_controller_addendum as well as on the abovementioned websites. The social network providers assume primary responsibility for the processing of your personal data for statistical purposes and for complying with all applicable obligations set out in the GDPR.

      In addition, KPMG websites may host blogs, forums, crowd-sourcing and other applications, or services (collectively "social media features"). The purpose of social media features is to facilitate the sharing of knowledge and content. Any personal data provided by users using any KPMG social media features can be shared with other users of that social media feature.

      Your personal data will be retained no longer than the time necessary to maintain the ability of pursuing or defending legal claims against each other. In the case of processing for statistical purposes, for the duration of the availability of the data on the site, in accordance with the applicable rules on the site, and for other purposes based on KPMG's legitimate interest for the validity of those purposes or until you object to the processing of your personal data.

      Personal data has been collected directly from you in connection with your social media activity with KPMG profiles.

      KPMG may process the following types of personal data: social media profile ID (including full name or nickname), profile picture, other pictures (which may also depict an image), content of comments, automatically collected technical data about the users' visit to the respective social media site, anonymous statistical data of users visiting KPMG's social media available through an available function on the respective social media site.

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:

      Legal basis

      Purpose of processing

      Consent

      - Processing of other types of personal data you have provided beyond those required by Polish Labor Code.

      - Participation in the future recruitment processes.

      To take steps at your request to entering into a contract

      Recruitment for the position for which you are applying if the employment takes place in a form other than an employment contract (e.g. interns, contractors).

      Legal obligation

      Art.  18 (3a) and

      Art. 22 (1) § 1 of the Polish Labor Code

      - Conducting recruitment for the position for which you are applying, including name, surname, date of birth, contact details, education, previous employment history, professional qualifications (e.g. English skills, specific competences appropriate to the position).

      - Counteracting discrimination in employment.

      KPMG legitimate interests

      - Improvement of the recruitment process by making and creating summaries, as well as summaries or internal reports.

      - Establishing, defending, or pursuing legal claims.

      - Performing a psychometric evaluation of candidates (applies only to selected positions / functions).


      KPMG will share your personal data, in addition to the entities listed in the general part of the Privacy Statement, with entities that, on the basis of contracts, provide KPMG with services supporting the recruitment process (e.g. a supplier of a recruitment system or competence tests).

      Your personal data will be retained no longer than the recruitment process lasts. If you have provided KPMG with consent to participation in future recruitment processes, personal data will be processed until consent is withdrawn, but no longer than for 5 years from its expression.

      The provision of your personal data is in the scope of name, surname, date of birth, contact details, education, previous employment history, professional qualifications is a legal obligation, resulting from the Labor Code. In the remaining scope, providing personal data is voluntary, but failure to provide it would make it impossible to achieve the purpose of processing.

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:

      Legal basis

      Purpose of processing

      KPMG legitimate interests

      - Conducting an event which you have requested to participate in.

      - Identification of the event participants.

      - Ongoing contact regarding the event.

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Personal data will be retained for the duration of the event, and for the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing.

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:

      Legal basis

      Purpose of processing

      KPMG legitimate interests

      - Distribution of the commercial information as part of the subscription requested and distribution of the marketing communication through SMS or calls in accordance with consent granted under the Electronic Communications Law,

      - Direct marketing of KPMG products and services,

      - Distribution of marketing materials in traditional (paper) form,

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Personal data will be processed no longer than until one of the consents referred to above is withdrawn or until you object to the processing of your personal data for marketing purposes, and for the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing.

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the purpose of replying to your request based on KPMG’s legitimate interest.

      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Your personal data will be retained for the time necessary to reply to your request but no longer than a year from request receive.

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing.

      KPMG Sp. z o.o. (“KPMG”) will be a controller of your personal data.

      Personal data will be processed for the purpose of using CCTV in the monitored area, limited to places indicated in particular KPMG offices. All areas subject to CCTV monitoring are marked with appropriate graphic markings. A legal ground is a legitimate interest of KPMG, which is to ensure supervision over the safety of persons, property and information of KPMG or other KPMG entities.

      KPMG will share your personal data, in addition to the entities listed in the general part of the Privacy Statement, with security services, building and parking managers.

      Personal data will be retained for a maximum of 3 months from the date of recording. In case that the recordings constitute evidence in legal proceedings or KPMG has learned that they may constitute evidence in the proceedings, this period shall be extended until the proceedings are legally terminated.

      Provision of personal data is voluntary, if you do not want to provide personal data, please do not enter the monitored area.

      KPMG entity with which the cooperation is established will be the controller of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      Performance of an Agreement or taking steps prior to entering into an Agreement

      (This section only applies when Client is a natural person)

      - Taking steps, on your request, prior to entering into an Agreement,

      - Conclusion and performance of the Agreement, including payment of remuneration for its performance.

      Legal obligations (resulting from e.g. Tax laws, Civil Code) 

      - Keeping accounting records of due remuneration,

      - Performance of tax obligations imposed on KPMG,

      - Providing information in response to authorized requests of state administration bodies, courts or judicial authorities.

      KPMG legitimate interests

      - Proper identification of representatives and contact persons,

      - Coordination of cooperation prior to the conclusion of the agreement or during the performance of the agreement,  

      - Maintaining day-to-day contact on matters connected with the relationship,

      - Processing your complaints, requests as well as defending against or pursuing claims related to the agreement, including for the purpose of any dispute procedures,

      - Carrying out the KPMG’s internal procedures, including data archiving in accordance with the controller’s internal retention periods.

       

      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Your personal data will be retained no longer than for one the following periods:

      • for meeting, legal and regulatory requirements as it is set out by the applicable laws. 

      • the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing. In the case of Client's representatives, provision of personal data is a condition for concluding the contract.

      The entity, which is establishing cooperation with KPMG, is the source of personal data of contact persons.

      KPMG, as a standard, processes following types of personal data concerning contact persons: full name, , position, business email address and business mobile number.

      KPMG entity, which organizes a contest will be the controller of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      Consent in the form of clear affirmative action (registration to the contest)

      Conducting of the contest, selecting the winners, and awarding the prizes.

      Legal obligation raised from PIT and CIT tax laws.

      Fulfilling KPMG's legal obligations in the field of tax laws (in the case of prize winners).

      KPMG legitimate interests

      - Identification of contest participants.

      - Ongoing contact regarding the contest.

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement. If the competition is organized by KPMG together with the partner (s), it (they) will also be the recipient of your personal data.

      Personal data of the prize winners will be retained no longer than for meeting, legal and regulatory requirements as it is set out by the applicable laws. Personal data of other participants will be retained until consent has been withdrawn and for the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is necessary to take part in the contest.

      KPMG entity, which organizes an e-learning course will be the controller of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      The performance of a contract

      Organization and conducting of an e-learning course in accordance with your order.

      Legal obligation raised from PIT and CIT tax laws.

      Fulfilling KPMG's legal obligations in the field of tax laws.

      KPMG legitimate interests

      - Conducting of the e-learning course.

      - Identification of the e-learning course participants.

      - Ongoing contact regarding the e-learning course.

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data, in addition to the entities listed in the general part of the Privacy Statement, with external trainers and coaches, if KPMG will use their services.

      Personal data will be retained no longer than for meeting, legal and regulatory requirements as it is set out by the applicable laws and for the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is a condition for participation in the e-learning course.

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the purpose of participation in Alumni Programme on the basis of your consent given in a form of clear affirmative action (registration in the Programme).

      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Your personal data will be retained until your consent has been withdrawn as well as the time necessary to maintain the ability of pursuing or defending legal claims against each other

      The provision of your personal data is necessary to participate in the Programme.

      KPMG entity with which the cooperation is established will be the controller of your personal data (“KPMG”). 

      Personal data will be processed for the following purposes and on the following legal grounds: 
       

      Legal basis

      Purpose of processing

      Performance of an Agreement or taking steps prior to entering into an Agreement

      (This section only applies when Supplier/Contractor is a natural person)

      - Taking steps, on your request, prior to entering into an Agreement,

      - Conclusion and performance of the Agreement, including payment of remuneration for its performance. 

      Legal obligations (resulting from e.g. Tax laws, Civil Code) 

      - Keeping accounting records of due remuneration,

      - Performance of tax obligations imposed on KPMG,

      - Providing information in response to authorized requests of state administration bodies, courts or judicial authorities.

      KPMG legitimate interests 

      - Proper identification of representatives and contact persons, 

      - Coordination of cooperation prior to the conclusion of the agreement or during the performance of the agreement,    

      - Maintaining day-to-day contact on matters connected with the relationship, 

      - Processing your complaints, requests as well as defending against or pursuing claims related to the agreement, including for the purpose of any dispute procedures, 

      - Carrying out the KPMG’s internal procedures, including data archiving in accordance with the controller’s internal retention periods. 


      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement. 

      Your personal data will be retained no longer than for one the following periods: 

      • for meeting legal and regulatory requirements as it is set out by the applicable laws;
      • the time necessary to maintain the ability of pursuing or defending legal claims against each other. 

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing. In the case of Supplier's/Contractor’s representatives, provision of personal data is a condition for concluding the contract. 

      The entity, which is establishing cooperation with KPMG, is the source of personal data of contact persons. 

      KPMG, as a standard, processes following types of personal data concerning contact persons: full name, position, business email address and business mobile number. 

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      KPMG legitimate interests

      - Enabling the functioning of the KPMG Press Office including establishing contact with you and providing you with technical information for this purpose.

       

      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Your personal data will be retained until you have raised a right to object and right to erasure your personal data. In the event of your request the right to erasure, your personal data will be irretrievably deleted.

      Your personal data has been obtained from publicly available sources, i.e. (websites of publishing houses, imprints, etc.) or directly from you with a request to send information intended for journalists.

      KPMG will be processing following types of your personal data: full name, business address details and business contact details (email address and mobile number).

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      KPMG legitimate interests

      - Development of KPMG activities and services,

      - Distribution of the commercial information as part of the subscription requested and distribution of the marketing communication through SMS or calls in accordance with consent granted under the Electronic Communications Law,

      - Direct marketing of KPMG products and services, including providing information about KPMG and the scope of KPMG services and products offered,

      - Distribution of marketing materials in traditional (paper) form, 

      - Identification of your needs and customers with similar needs and analyzes of market trends, relationship maps or sales opportunities,

      - Evaluation and improvement of the quality of services provided by KPMG

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      Personal data will be processed no longer than until one of the consents referred to above is withdrawn or until you object to the processing of your personal data for marketing purposes, and for the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing.

      KPMG Sp. z o.o., KPMG Sp. z o.o. sp. k., KPMG Audyt Sp. z o.o., KPMG Audyt Services Sp. z o.o., KPMG Audyt Sp. z o.o. sp. k., KPMG Advisory Sp. z o.o. sp. k., KPMG Tax M.Michna Sp. k., KPMG Usługi Księgowe Sp. z o.o., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation will be joint controllers of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      KPMG legitimate interests

      - Conducting a survey or market research.

      - Improving the services provided by KPMG and analysis of the needs of KPMG Clients or potential KPMG Clients based on the answers provided.

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data with the entities listed in the general part of the Privacy Statement and survey tool provider.

      Your personal data will be retained for the period of maximum 3 months, from the survey or research completion or for the time necessary to maintain the ability of pursuing or defending legal claims (no longer than a period corresponding to the period of limitation of claims).

      Provision of personal data is voluntary, but failure to provide it would make it impossible to achieve the purposes of processing.

      KPMG entity which is the owner of an application or a tool will be the controller of your personal data (“KPMG”).

      Personal data will be processed for the following purposes and on the following legal grounds:
       

      Legal basis

      Purpose of processing

      Performance of a contract to which the data subject is party

      Enabling the provision of electronic services (this applies only if the application or tool is a service provided electronically within the meaning of the Act on the provision of electronic services) 

      KPMG legitimate interests

       

      - Authenticating you in the application or tool and preventing them from an unauthorized access.

      - Providing you with access to the application or tool and their functionalities.

      - Application or tool administration and management.

      - Application or tool improvement through generating aggregated reports on their use.

      - Establishing, defending, or pursuing legal claims.


      KPMG will share your personal data only with the entities listed in the general part of the Privacy Statement.

      The application or tool normally processes only cookie files necessary for their functioning, in particular those that are necessary for user authentication. If the application or tool would contain other types of cookies, you will be presented with separate information on them.

      Personal data will be processed for the maximum period of providing the service by electronic means (until the application or tool is uninstalled). In terms of cookies, personal data will be processed until they are deleted. Your personal data will be retained also for the time necessary to maintain the ability of pursuing or defending legal claims against each other.

      Provision of personal data is voluntary, but failure to provide it may result in access denial to the application or tool.

      GENERAL INFORMATION:

      1. Who processes your personal data?


      The terms "KPMG", "we" and "our" used in the Privacy Statement refer to the network of KPMG entities in Poland, which includes: KPMG sp. z o. o., KPMG Spółka z ograniczoną odpowiedzialnością sp.k., KPMG Audyt Services sp. z o.o., KPMG Audyt sp. z o.o.,  KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k., KPMG Usługi Księgowe sp. z o. o., KPMG Advisory sp. z o. o ., KPMG Advisory Spółka z ograniczoną odpowiedzialnością sp.k., KPMG Tax sp. z o.o., KPMG Tax M.Michna sp.k., KPMG Law Stopyra Szczodra sp. k. and KPMG Foundation.

      All above listed companies have their registered offices in Warsaw, Poland, at ul. Inflancka 4a (postal code: 00-189).

      The identification of the entity responsible for the processing of personal data depends on the purpose for which it was collected.

      Each of the above-mentioned KPMG entities in Poland is the controller of personal data in processing activities, in which the entity has been clearly indicated as a party to the contract or as a service provider in connection with the service provided or the recipient of the service provided by suppliers.

      KPMG entities in Poland act as joint controllers of personal data in relation to the following processing activities:

      • recruitment processes,

      • registration for the events or contests held by KPMG,

      • receiving current information in a form of subscription and receiving marketing information ordered  

      • participation in a dedidacted programme (Alumni),

      • media representatives,

      • KPMG Business Contacts and,

      • Surveys and market research participants. 

      In the scope of the above-mentioned cases, the joint controllers have concluded arrangements in which they defined the scopes of their responsibilities. KPMG Sp. z o.o. shall be the entity responsible for information obligation and for exercising data subject rights under the relevant law.

      2. DPO Contact Details


      A Data Protection Officer has been appointed in KPMG who can be contacted by e-mail: DPO@kpmg.pl or by correspondence to the post address: KPMG Sp. z o.o. Data Protection Officer (DPO), ul. Inflancka 4A, 00-189 Warsaw. Data Protection Officer is your contact with respect to personal data matters who can also be addressed with any questions or comments concerning the personal data processing. The Data Protection Officer at KPMG Entities in Poland is Maciej Zychowicz.

      3. What are the purposes of processing your personal data?


      The detailed purposes of personal data processing are indicated in specific sections regarding particular personal data processing activities. 

      4. What are the legal grounds to process your personal data by KPMG?


      Depending on the purposes for which personal data is processed, the legal ground differs. KPMG must have a legal basis to process your personal data in compliance with the law. Detailed legal grounds for the processing of your personal data are provided in specific sections regarding particular personal data processing activities.

      5. What recipients will KPMG share my personal data to?


      KPMG will share your personal data with the following recipients:

      • other KPMG Firms - separate legal entities performing activities under the KPMG brand or other entities being members in, or having any legal connections to, KPMG International Limited;
      • services providers for KPMG or KPMG Firms such as: infrastructure support, administrative or accounting services, legal and advisory services, data archiving and destruction, audit services on cybersecurity or data protection, information systems and software and application as well as IT support providers;

      The remaining types of recipients to which KPMG will share your personal data are indicated in specific sections regarding particular personal data processing activities.

      6. Will my personal data be transferred to countries outside the European Economic Area (EEA)?


      KPMG is a member of the global network of KPMG Firms; therefore, your personal data can be transferred to countries outside the European Economic Area (‘EEA’). In those cases, your personal data will be transferred in accordance with the following safeguards:

      • decision of the European Commission on the adequate level of personal data protection (with reference to the countries covered by those decisions e.g., UK, Israel);
      • standard data protection clauses adopted by the European Commission (with reference to the other countries). 
      7. Access to data and rights


      Data subjects have the following rights in relation to the processing of their personal data:

      • right of access to your personal data, right to rectification, right to erasure, right to restriction of processing, right to object to processing of personal data, right to data portability;
      • the right to lodge a complaint with the supervisory authority - President of the Personal Data Protection Office (PUODO);
      • to withdraw consent for processing your personal data (if consent is used as a legal ground for personal data processing). You can always withdraw your consent by sending a message to the address dpo@kpmg.pl. In addition, in a situation where you provide us with consent to the processing of your personal data, we will always indicate an additional method of consent withdrawal.  
      8. How long will my personal data be retained by KPMG?


      The retention period depends on the specific nature and circumstances (especially on the purpose) for which the personal data was collected and processed. The individual retention periods are indicated in specific sections dedicated to personal data processing activities.

      9. Data security and integrity


      KPMG has reasonable security policies and procedures in place to protect personal information from unauthorized loss, misuse, alteration, or destruction. Despite KPMG's best efforts, however, security cannot be absolutely guaranteed against all threats.

      To the best of our ability, access to your personal data is limited to those who have a need to know. Those individuals who have access to personal data are required to maintain the confidentiality of such data. 

      10. Additional information


      Please be aware that KPMG web sites will typically contain links to other sites, including sites maintained by other KPMG member firms that are not governed by this Privacy Statement but by other privacy statements that will often differ somewhat. We encourage users to review the privacy policy of each website visited before disclosing any personal data.

      KPMG may modify this Privacy Statement from time to time to reflect our current privacy practices. When we make changes to this Privacy Statement, we will revise the "updated" date at the bottom of this page.
       

      Last updated on 14th April 2025.