Applies toEUDEAT
GDPR

GDPR & Data Protection

Record of processing activities, processing on behalf of a controller, technical and organisational measures under Art. 32, DPIA, cookie banners, Schrems II, personal data breach notification — the GDPR practice track for SMEs in Germany and Austria.

The key GDPR topics in detail

Step-by-step guides with templates, regulatory references and audit checklists.

DE/AT: what is identical — and what is not. The GDPR is an EU regulation. All the articles cited here — Art. 28 (processing on behalf of a controller), Art. 30 (record of processing activities), Art. 32 (technical and organisational measures), Art. 33/34 (notification within 72 hours), Art. 35 (DPIA) and Art. 83 (fines of up to EUR 20 million or 4 % of worldwide annual turnover) — apply in identical wording in Germany and Austria. What differs is supervision and national supplementary law:

  • Supervision: in Germany, the state data protection authorities designated under state law supervise non-public bodies (§ 40(1) BDSG); for federal public bodies, the Federal Commissioner for Data Protection (BfDI) is responsible (§ 9(1) BDSG). In Austria, the Austrian Data Protection Authority (Datenschutzbehörde) alone is responsible — it is established as the national supervisory authority under Art. 51 GDPR (§ 18(1) DSG).
  • National supplementary law: in Germany the German Federal Data Protection Act (BDSG), in Austria the Austrian Data Protection Act (DSG). Where our articles cite '§ … BDSG', that is German law.
  • Data protection officer: the threshold of 'as a rule at least 20 persons permanently engaged in automated processing' comes from § 38(1) BDSG and applies only in Germany. Austria has no numerical threshold: there, the duty to designate follows directly from Art. 37 GDPR; § 5 DSG additionally governs only confidentiality and freedom from instructions in the public sector.
  • Cookies: § 25 TDDDG (the German Telecommunications-Digital-Services Data Protection Act, which since 14 May 2024 has been the successor designation of the TTDSG) is a German provision and does not apply in Austria. The requirements for consent itself follow in both countries from Art. 6(1)(a) and Art. 7 GDPR.
  • National penalty provisions alongside Art. 83 GDPR: in Germany § 43 BDSG (fine of up to EUR 50,000), in Austria § 62(1) DSG (administrative penalty of up to EUR 50,000).

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Sources

As at: 2 May 2026

All articles on DSGVO (32)

  1. Cookie Banner 2026: Implementing § 25 TDDDG + Art. 6 GDPR correctly

    Compliant cookie banner under § 25 TDDDG + Art. 6 GDPR: 7 banner obligations, ECJ C-673/17 Planet49, BGH I ZR 7/16, OVG rulings 2025. Includes 12-point.

  2. Create GDPR Records of Processing 2026: Excel Template + 14 SME Examples

    Complete guide to creating GDPR Records of Processing Activities (Art. 30): 9 mandatory fields, 8-step process, 14 SME examples. Excel template.

  3. Data Breach Notification 72h: Step-by-step Procedure (Art. 33+34 GDPR)

    Complete 72-hour data breach notification procedure under Art. 33 GDPR: detect, classify, notify authority, inform data subjects (Art. 34), document.

  4. Data Protection Officer: When Is a DPO Required in 2026?

    DPO obligation under Art. 37 GDPR and Section 38 BDSG: required from 20 employees with data access in Germany. Plus special obligations regardless of size.

  5. DPA with Microsoft 365: Mandatory 2026 Adjustments for GDPR

    Microsoft's standard DPA is not enough for GDPR compliance. EU Data Boundary, Copilot tenant isolation, US sub-processors, Schrems II — six required.

  6. DPA Template 2026: What to include, what not (Art. 28 GDPR)

    Complete DPA template under Art. 28 GDPR with 8 mandatory clauses, 14 sub-processor examples, Schrems II / DPF annex. Status 04/2026.

  7. DPF Collapse Plan B: 12 EU Alternatives to US Tools (2026)

    Plan B for a Data Privacy Framework collapse: 12 EU alternatives to Microsoft 365, Salesforce, Slack, AWS — migration effort, cost, and risk reduction.

  8. DPIA for HR Recruiting AI: 7-Step Template (2026)

    Data Protection Impact Assessment for AI-driven recruiting tools: bias testing, applicant risk, safeguards, supervisory consultation. § 22 AGG and Article.

  9. GDPR 2026: 6 Cost-Saving Tips for SMEs (EUR 30-60k/year)

    Six practical cost-saving levers for GDPR compliance in SMEs: external DPO, Compliance Kit, EU providers, cookieless analytics. Up to EUR 60,000 saved per.

  10. GDPR 2026: 8 Free Starter Tools for SMEs

    Eight free tools to start GDPR compliance: self-assessment, RoPA Excel template, privacy policy generators, supervisory reports, practical SME utilities.

  11. GDPR + EU AI Act for AI Applications: Double Obligation 2026

    GDPR + EU AI Act for AI applications: how Art. 22 GDPR meshes with Art. 14 EU AI Act, the DPIA + FRIA double assessment, and the SCHUFA case law line.

  12. GDPR for Associations: 8 Membership Management Obligations

    GDPR for associations and clubs: membership management, privacy notice in admission form, newsletter consent, photos online, retention after exit.

  13. GDPR Cloud Migration: 12-Point Checklist

    GDPR-compliant cloud migration: 12 points covering TIA, DPA, exit plan and data return clauses. Pre-migration, migration and post-migration phases.

  14. GDPR Complete Package Austria: What AT Companies Need Differently

    GDPR compliance for Austrian SMEs: AT-specific aspects (DSG, Datenschutzbehörde as supervisory authority, DPO obligation without headcount threshold), 14 typical processing activities.

  15. Cookieless Marketing Future 2026+: 5 GDPR-Compliant Strategies

    Cookieless marketing after the end of third-party cookies and under GDPR 2026: five strategies covering server-side tracking, first-party data, contextual.

  16. GDPR Digital Personnel File: 5 Obligations and Retention

    GDPR-compliant digital personnel file: 5 obligations (access, retention, deletion, data subject access, export). Specifics for applicants and employees.

  17. GDPR Employee Monitoring: 6 Limits and the BAG Line

    GDPR employee monitoring 2026: Section 26 BDSG plus BAG (Federal Labor Court) jurisprudence — screen recording, keyloggers, AI performance tracking, works.

  18. GDPR Fines 2025/26: Tracker and SME Reality Check

    Tracker of the largest GDPR fines 2025/26: TikTok, Meta, Vodafone, Deutsche Wohnen. The 14 documents supervisory authorities miss in 80 percent of cases.

  19. GDPR Fining Procedure: 8 Steps After a Complaint

    From complaint receipt to payment: 8-step procedure under §§ 41 ff. BDSG, procedural rights, defense strategy, BVerwG 6 C 6.20 file access, fine.

  20. GDPR for International Customers: Territorial Scope (Art. 3)

    GDPR territorial scope under Art. 3: when EU rules apply to US, UK and Asian customers. Multi-jurisdiction compliance practice for SMEs.

  21. GDPR Marketing 2026: Newsletter, Advertising, Profiling

    GDPR-compliant marketing 2026: newsletter consent, advertising cookies, profiling, retargeting, personalization — practitioner guide with fine examples.

  22. GDPR for Medical Practices and Therapists: 8 Obligations

    GDPR in medical practice: patient data under Art. 9, KIS software, eRezept interface, medical confidentiality (Section 203 StGB), telematics.

  23. GDPR for Mobile Apps: 6 Practical Obligations 2026

    GDPR for mobile apps: TDDDG Section 25, App Tracking Transparency, push notifications, in-app advertising, child-directed apps and SDK audits.

  24. GDPR for SaaS Providers: 10 Obligations 2026

    GDPR for SaaS providers: 10 obligations from DPA template to customer lockbox, sub-processor management, EU data boundary, breach notification, and data.

  25. GDPR for Tax Advisors and Law Firms: Client Data Specifics

    GDPR for tax advisors and law firms: client data, professional secrecy under Section 203 StGB (German Criminal Code), and the BayLDA 2024 clarification.

  26. Top 10 GDPR Mistakes SMEs Make in 2026

    The 10 most common GDPR mistakes among SMEs in 2026: outdated RoPA, missing DPAs, manipulated cookie banners. Median fine EUR 12,500. Quick-fix plan.

  27. GDPR for Trades and Construction SMEs: 6 Common Pitfalls

    GDPR in trades and construction: customer data, GPS-based employee tracking, on-site photo documentation, subcontractor DPAs and WhatsApp communication.

  28. GDPR Video Surveillance at the Workplace: Section 4 BDSG and DPIA

    GDPR-compliant workplace video surveillance: Section 4 BDSG, DPIA obligation, BAG (Federal Labor Court) rulings, signage, retention, works council.

  29. RoPA for E-Commerce: 8 Typical Processing Activities

    Records of Processing Activities (RoPA) for online shops: order fulfillment, customer account, newsletter, cookies, reviews, shipping, returns, marketing.

  30. Schrems II + DPF Update 2026: Status After Trump-2 Administration

    EU-US Data Privacy Framework status 04/2026: Trump executive order impact, EDPB opinion 03/2026, TIA requirement, SCC update, EU alternatives matrix for.

  31. TOM under Art. 32 GDPR: 8-Area Checklist + 12 SME Measures

    Technical and organizational measures (TOM) under Art. 32 GDPR: 8 areas, 12 SME minimum measures, state of the art 2026. Documentation requirements +.

  32. TOM Basic Package for SMEs: 12 Minimum Measures

    Technical and Organizational Measures (TOM) under Art. 32 GDPR for SMEs: 12 minimum measures for 50-250 employees, state-of-the-art 2026 plus practical.