| Chapter V GDPR – transfer to a third country | Standard contractual clauses and an impact assessment as soon as data is made accessible to another entity in a third country. | Not the case here. In its Guidelines 05/2021, the EDPB (European Data Protection Board) requires three conditions to be met at the same time, including an importer that is a separate legal entity. Our remote staff are employees of the same GmbH – the data stays within the same controller. |
| Art. 32 GDPR – security of processing | Technical and organisational measures appropriate to the risk. The EDPB expressly requires this assessment even where there is no transfer. | Access only via our servers in Cologne, personal accounts with a second factor, file transfer and clipboard blocked, logging in Germany. |
| Art. 28 GDPR – processing on behalf of a controller | The place of processing and the people involved belong in the contract; processing only on documented instructions. | Egypt as the place of work is stated in the data processing agreement (DPA). It is neither concealed nor introduced later on. |
| Art. 30 GDPR – records of processing activities | The processor keeps its own records. | Kept, including the access from Egypt. Extract available on request. |
| § 203 StGB (German Criminal Code) – professional secrecy | People involved in the work must be bound to confidentiality and instructed about criminal liability. | Written undertaking and instruction before first access, for each person individually. We keep the evidence and send it to you. |
| AÜG (German Temporary Agency Work Act) | Anyone who supplies staff to another company that deploys them like its own employees needs a permit. Without one, an employment relationship with the hiring company may be deemed to exist. | Under the technical directive of the German Federal Employment Agency (in force since October 2025), no permit is needed for work carried out purely abroad without any connection to Germany. Our staff work only from abroad and do not travel to Germany for this work. We manage the staff; you say what needs doing, not when someone takes a break. |
| § 43e(4) BRAO · § 62a(4) StBerG | If the work is carried out outside the EU, access to client secrets may only be granted if the protection of secrets there is comparable to that in Germany. | Nobody can or may make this assessment for you – it is your decision as a law or tax firm. We provide the documents for it: measures, undertakings, logs. We do not claim that Egypt meets this requirement. |