{"id":2197,"date":"2025-06-20T19:16:00","date_gmt":"2025-06-20T17:16:00","guid":{"rendered":"https:\/\/bk4f2kj2ml.wpdns.site\/?p=2197"},"modified":"2026-09-30T14:18:35","modified_gmt":"2026-09-30T12:18:35","slug":"dsgvo-%e7%9a%84%e4%bf%a1%e6%81%af%e6%8a%ab%e9%9c%b2%e4%b9%89%e5%8a%a1%e5%b9%b6%e4%b8%8d%e6%84%8f%e5%91%b3%e7%9d%80%e9%a2%9d%e5%a4%96%e7%9a%84%e5%b7%a5%e4%bd%9c%e9%87%8f","status":"publish","type":"post","link":"https:\/\/www.sofortdatenschutz.de\/zh\/blog\/dsgvo-auskunftspflicht-unverhaeltnismaessiger-aufwand-ist-keine-ausrede\/","title":{"rendered":"DSGVO \u4fe1\u606f\u62ab\u9732\u4e49\u52a1\uff1a\u4e0d\u5408\u7406\u7684\u7e41\u6587\u7f1b\u8282\u4e0d\u662f\u501f\u53e3\uff01"},"content":{"rendered":"<style>.kb-row-layout-id2197_72dd85-c8 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2197_72dd85-c8 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2197_72dd85-c8 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1330px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:0px;padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2197_72dd85-c8 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2197_72dd85-c8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2197_72dd85-c8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2197_72dd85-c8 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2197_5ac571-8d > .kt-inside-inner-col,.kadence-column2197_5ac571-8d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2197_5ac571-8d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2197_5ac571-8d > .kt-inside-inner-col{flex-direction:column;}.kadence-column2197_5ac571-8d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2197_5ac571-8d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2197_5ac571-8d{position:relative;}@media all and (max-width: 1024px){.kadence-column2197_5ac571-8d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2197_5ac571-8d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2197_5ac571-8d\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading\"><strong>Finanzamt verweigert Datenauskunft wegen Aufwand<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Steht Ihnen die DSGVO Auskunftspflicht bevor und Sie f\u00fcrchten einen unverh\u00e4ltnism\u00e4\u00dfigen Aufwand? Ein neues Urteil des Bundesfinanzhofs (BFH) setzt dem ein Ende. Erfahren Sie hier, warum sich Beh\u00f6rden und Unternehmen nicht mehr auf zu hohe Kosten berufen k\u00f6nnen, um die Auskunft nach Artikel 15 DSGVO zu verweigern.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ein Kl\u00e4ger verlangte vom Finanzamt die vollst\u00e4ndige Auskunft \u00fcber seine gespeicherten personenbezogenen Daten gem\u00e4\u00df Artikel 15 DSGVO, inklusive Kopien aller Daten. Das Finanzamt lieferte nur eine \u00dcbersicht und bot Akteneinsicht an, verweigerte aber die Herausgabe vollst\u00e4ndiger Kopien. Die Begr\u00fcndung: unverh\u00e4ltnism\u00e4\u00dfiger Aufwand. Dieser Fall landete schlie\u00dflich vor dem BFH.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Das BFH-Urteil: DSGVO Auskunftspflicht gilt uneingeschr\u00e4nkt<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Der BFH entschied zugunsten des Kl\u00e4gers. Beh\u00f6rden und Unternehmen d\u00fcrfen sich nicht auf \u201eunverh\u00e4ltnism\u00e4\u00dfigen Aufwand\u201c berufen, um die DSGVO Auskunftspflicht zu umgehen. Die Datenschutz-Grundverordnung sieht einen solchen Verweigerungsgrund nicht vor. Auch wenn eine Auskunftsanfrage umfangreich ist, kann sie nicht allein deshalb als \u201eexzessiv\u201c abgelehnt werden.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Die wichtigsten Argumente des BFH:<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Keine analoge Anwendung von Art. 14 Abs. 5 lit. b Alt. 2 DSGVO: Die Ausnahme aufgrund unverh\u00e4ltnism\u00e4\u00dfigen Aufwands gilt nur f\u00fcr die Informationspflicht nach Art. 14 DSGVO, nicht f\u00fcr die DSGVO Auskunftspflicht nach Art. 15 DSGVO.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kein allgemeiner Verh\u00e4ltnism\u00e4\u00dfigkeitsvorbehalt: Das Auskunftsrecht ist unabh\u00e4ngig vom Aufwand f\u00fcr den Verantwortlichen.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Was bedeutet das Urteil f\u00fcr Unternehmen? DSGVO Auskunftspflicht umsetzen!<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dieses Urteil hat weitreichende Konsequenzen f\u00fcr die Praxis der DSGVO Auskunftspflicht:&nbsp;<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items2197_8d991c-ee:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2197_8d991c-ee ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2197_8d991c-ee ul.kt-svg-icon-list{grid-row-gap:16px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items2197_8d991c-ee .kb-svg-icon-wrap{color:var(--global-palette2, #2B6CB0);}.wp-block-kadence-iconlist.kt-svg-icon-list-items2197_8d991c-ee ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items2197_8d991c-ee ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items2197_8d991c-ee ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{font-size:18px;}.kt-svg-icon-list-items2197_8d991c-ee ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items2197_8d991c-ee kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-2197_ba4751-e9 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2197_ba4751-e9\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Umfassendes Auskunftsrecht: Betroffene haben Anspruch auf vollst\u00e4ndige Auskunft \u00fcber ihre Daten. Der Aufwand f\u00fcr das Unternehmen spielt dabei keine Rolle.&nbsp;<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-2197_75c3eb-dd .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2197_75c3eb-dd\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Keine Ausreden mehr: \u201eUnverh\u00e4ltnism\u00e4\u00dfiger Aufwand\u201c ist keine akzeptable Begr\u00fcndung mehr, um die Auskunft zu verweigern.&nbsp;<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-2197_a61829-751 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-2197_a61829-751\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">DSGVO-Konformit\u00e4t sicherstellen: Unternehmen m\u00fcssen ihre Prozesse so gestalten, dass sie DSGVO-konform sind und Anfragen zur Datenauskunft effizient bearbeiten k\u00f6nnen. Ignorieren Sie die DSGVO Auskunftspflicht nicht!&nbsp;<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Unverh\u00e4ltnism\u00e4\u00dfiger Aufwand DSGVO:<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Was ist \u201eunverh\u00e4ltnism\u00e4\u00dfiger Aufwand\u201c im Kontext der DSGVO? &nbsp;<br>Der Begriff ist nicht eindeutig definiert, aber der BFH stellt klar, dass er nicht als Begr\u00fcndung zur Verweigerung der Auskunft herangezogen werden kann.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wie kann ich die DSGVO Auskunftspflicht effizient umsetzen? &nbsp;<br>Investieren Sie in entsprechende Software und Prozesse, um Datenanfragen schnell und vollst\u00e4ndig zu bearbeiten.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wo finde ich weitere Informationen zur DSGVO Auskunftspflicht? &nbsp;<br>Konsultieren Sie die offizielle Webseite der Europ\u00e4ischen Kommission oder einen spezialisierten Datenschutzanwalt.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Fazit: DSGVO Auskunftspflicht ernst nehmen!<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Das BFH-Urteil st\u00e4rkt die Rechte der Betroffenen und macht deutlich: Die DSGVO Auskunftspflicht muss ernst genommen werden. Unternehmen m\u00fcssen ihre Prozesse anpassen und auf Anfragen vorbereitet sein, unabh\u00e4ngig vom Aufwand. Die Nichtbeachtung kann zu rechtlichen Konsequenzen f\u00fchren.&nbsp;<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2197_8e86f0-83{margin-top:var(--global-kb-spacing-xl, 4rem);}.kb-row-layout-id2197_8e86f0-83 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2197_8e86f0-83 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2197_8e86f0-83 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-lg, 4rem);max-width:var( --global-content-width, 1330px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-xl, 4rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-xl, 4rem);padding-left:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, 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1024px){.kb-row-layout-id2197_8e86f0-83 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2197_8e86f0-83 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2197_8e86f0-83 alignnone has-kb-palette-1-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2197_53915d-c8 > .kt-inside-inner-col{display:flex;}.kadence-column2197_53915d-c8 > .kt-inside-inner-col,.kadence-column2197_53915d-c8 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2197_53915d-c8 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2197_53915d-c8 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column2197_53915d-c8 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column2197_53915d-c8 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column2197_53915d-c8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2197_53915d-c8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2197_53915d-c8{position:relative;}@media all and (max-width: 1024px){.kadence-column2197_53915d-c8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column2197_53915d-c8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2197_53915d-c8\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2197_d117ca-c1, .wp-block-kadence-advancedheading.kt-adv-heading2197_d117ca-c1[data-kb-block=\"kb-adv-heading2197_d117ca-c1\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2197_d117ca-c1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2197_d117ca-c1[data-kb-block=\"kb-adv-heading2197_d117ca-c1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2197_d117ca-c1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2197_d117ca-c1[data-kb-block=\"kb-adv-heading2197_d117ca-c1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading2197_d117ca-c1 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading2197_d117ca-c1\"><strong>Pflichtfelder pr\u00fcfen \u2013 <\/strong><br><strong>im Webinar Schritt f\u00fcr Schritt<\/strong><\/h2>\n\n\n\n<p class=\"has-theme-palette-9-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\">Wenn Sie dabei sein oder Ihre Fragen einbringen m\u00f6chten: <br>Nehmen Sie Kontakt auf \u2013 die Anmeldedetails folgen in K\u00fcrze.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column2197_c90292-38 > .kt-inside-inner-col{display:flex;}.kadence-column2197_c90292-38 > .kt-inside-inner-col,.kadence-column2197_c90292-38 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2197_c90292-38 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2197_c90292-38 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column2197_c90292-38 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column2197_c90292-38 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column2197_c90292-38 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2197_c90292-38 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2197_c90292-38{position:relative;}@media all and (max-width: 1024px){.kadence-column2197_c90292-38 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column2197_c90292-38 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2197_c90292-38\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedbtn.kb-btns2197_eb844b-db{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns2197_eb844b-db .kt-button{font-weight:normal;font-style:normal;}.kt-btns2197_eb844b-db .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns2197_eb844b-db .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns2197_eb844b-db .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns2197_eb844b-db .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns2197_eb844b-db .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns2197_eb844b-db .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns2197_eb844b-db .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2197_eb844b-db\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2197_723c89-43.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn2197_723c89-43.kb-button{margin-top:0px;margin-left:0px;}<\/style><a class=\"kb-button kt-button button kb-btn2197_723c89-43 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit kt-btn-has-text-true kt-btn-has-svg-false wp-block-button__link wp-block-kadence-singlebtn\" href=\"\/kontakt\/\"><span class=\"kt-btn-inner-text\">Kontakt aufnehmen<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2197_a3146d-b9{margin-top:var(--global-kb-spacing-lg, 3rem);margin-bottom:0px;}.kb-row-layout-id2197_a3146d-b9 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2197_a3146d-b9 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2197_a3146d-b9 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-none, 0rem );max-width:var( --global-content-width, 1330px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:0px;padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2197_a3146d-b9 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2197_a3146d-b9 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2197_a3146d-b9 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2197_a3146d-b9 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2197_296b59-22 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;}.kadence-column2197_296b59-22 > .kt-inside-inner-col,.kadence-column2197_296b59-22 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2197_296b59-22 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2197_296b59-22 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2197_296b59-22 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2197_296b59-22 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2197_296b59-22{position:relative;}.kadence-column2197_296b59-22, .kt-inside-inner-col > .kadence-column2197_296b59-22:not(.specificity){margin-left:0px;}@media all and (max-width: 1024px){.kadence-column2197_296b59-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2197_296b59-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2197_296b59-22\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2197_a0c519-7c, .wp-block-kadence-advancedheading.kt-adv-heading2197_a0c519-7c[data-kb-block=\"kb-adv-heading2197_a0c519-7c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2197_a0c519-7c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2197_a0c519-7c[data-kb-block=\"kb-adv-heading2197_a0c519-7c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2197_a0c519-7c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2197_a0c519-7c[data-kb-block=\"kb-adv-heading2197_a0c519-7c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading2197_a0c519-7c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2197_a0c519-7c\">FAQ <\/h3>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id2197_8ed6c0-fc{margin-bottom:var(--global-kb-spacing-lg, 3rem);}.kb-row-layout-id2197_8ed6c0-fc > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2197_8ed6c0-fc > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2197_8ed6c0-fc > .kt-row-column-wrap{column-gap:var(--global-kb-gap-lg, 4rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1330px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:0px;padding-left:0px;grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id2197_8ed6c0-fc > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2197_8ed6c0-fc > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2197_8ed6c0-fc > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2197_8ed6c0-fc alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2197_ebb456-97 > .kt-inside-inner-col,.kadence-column2197_ebb456-97 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2197_ebb456-97 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2197_ebb456-97 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2197_ebb456-97 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2197_ebb456-97 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2197_ebb456-97{position:relative;}@media all and (max-width: 1024px){.kadence-column2197_ebb456-97 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2197_ebb456-97 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2197_ebb456-97\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2197_199f93-10, .wp-block-kadence-advancedheading.kt-adv-heading2197_199f93-10[data-kb-block=\"kb-adv-heading2197_199f93-10\"]{line-height:1.3;font-style:normal;font-family:var( --global-heading-font-family, inherit );}.wp-block-kadence-advancedheading.kt-adv-heading2197_199f93-10 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2197_199f93-10[data-kb-block=\"kb-adv-heading2197_199f93-10\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2197_199f93-10 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2197_199f93-10[data-kb-block=\"kb-adv-heading2197_199f93-10\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h4 class=\"kt-adv-heading2197_199f93-10 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2197_199f93-10\"><strong>Darf eine Auskunft nach Art. 15 DSGVO wegen unverh\u00e4ltnism\u00e4\u00dfigen Aufwands verweigert werden?<\/strong><\/h4>\n\n\n\n<p class=\"has-theme-palette-4-color has-text-color has-link-color wp-elements-2 wp-block-paragraph\">Nach dem im Artikel dargestellten Urteil des Bundesfinanzhofs grunds\u00e4tzlich nein. Die DSGVO sieht \u201eunverh\u00e4ltnism\u00e4\u00dfigen Aufwand\u201c nicht als allgemeinen Verweigerungsgrund f\u00fcr Auskunftsanspr\u00fcche nach Art. 15 DSGVO vor.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-2197_9caa68-10 .kt-block-spacer{height:40px;}.wp-block-kadence-spacer.kt-block-spacer-2197_9caa68-10 .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette6, #718096);width:100%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-2197_9caa68-10\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2197_384124-23, .wp-block-kadence-advancedheading.kt-adv-heading2197_384124-23[data-kb-block=\"kb-adv-heading2197_384124-23\"]{line-height:1.3;font-style:normal;font-family:var( --global-heading-font-family, inherit );}.wp-block-kadence-advancedheading.kt-adv-heading2197_384124-23 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2197_384124-23[data-kb-block=\"kb-adv-heading2197_384124-23\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2197_384124-23 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2197_384124-23[data-kb-block=\"kb-adv-heading2197_384124-23\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h4 class=\"kt-adv-heading2197_384124-23 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2197_384124-23\"><strong>Kann die Ausnahme wegen unverh\u00e4ltnism\u00e4\u00dfigen Aufwands aus Art. 14 DSGVO auf Art. 15 DSGVO \u00fcbertragen werden?<\/strong><\/h4>\n\n\n\n<p class=\"has-theme-palette-4-color has-text-color has-link-color wp-elements-3 wp-block-paragraph\">Nach der dargestellten BFH-Entscheidung nicht. Die Ausnahme des Art. 14 Abs. 5 lit. b DSGVO betrifft bestimmte Informationspflichten nach Art. 14 DSGVO und kann nicht entsprechend auf das Auskunftsrecht nach Art. 15 DSGVO \u00fcbertragen werden.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-2197_27caff-6b .kt-block-spacer{height:40px;}.wp-block-kadence-spacer.kt-block-spacer-2197_27caff-6b .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette6, #718096);width:100%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-2197_27caff-6b\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2197_68062f-02, .wp-block-kadence-advancedheading.kt-adv-heading2197_68062f-02[data-kb-block=\"kb-adv-heading2197_68062f-02\"]{line-height:1.3;font-style:normal;font-family:var( --global-heading-font-family, inherit );}.wp-block-kadence-advancedheading.kt-adv-heading2197_68062f-02 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2197_68062f-02[data-kb-block=\"kb-adv-heading2197_68062f-02\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2197_68062f-02 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2197_68062f-02[data-kb-block=\"kb-adv-heading2197_68062f-02\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h4 class=\"kt-adv-heading2197_68062f-02 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2197_68062f-02\"><strong>Welche Konsequenzen hat das Urteil f\u00fcr Unternehmen?<\/strong><\/h4>\n\n\n\n<p class=\"has-theme-palette-4-color has-text-color has-link-color wp-elements-4 wp-block-paragraph\">Unternehmen m\u00fcssen darauf vorbereitet sein, auch umfangreiche Auskunftsersuchen vollst\u00e4ndig zu bearbeiten. Der organisatorische oder wirtschaftliche Aufwand allein rechtfertigt nach dem Artikel keine Verweigerung der Auskunft.<br><\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column2197_e365d9-65 > .kt-inside-inner-col,.kadence-column2197_e365d9-65 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2197_e365d9-65 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2197_e365d9-65 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2197_e365d9-65 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2197_e365d9-65 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2197_e365d9-65{position:relative;}@media all and (max-width: 1024px){.kadence-column2197_e365d9-65 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2197_e365d9-65 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2197_e365d9-65\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u6839\u636e GDPR \u7b2c 15 \u6761\u89c4\u5b9a\u7684\u77e5\u60c5\u6743\uff0c\u5373\u4f7f\u4ed8\u51fa\u5de8\u5927\u52aa\u529b\u4e5f\u662f\u6709\u6548\u7684\u3002\u4e3a\u4ec0\u4e48\u201e\u4e0d\u76f8\u79f0\u201c\u5e76\u975e\u501f\u53e3\u3002.<\/p>","protected":false},"author":7,"featured_media":1944,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":[85],"meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[41,62],"tags":[],"class_list":["post-2197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles-rechtsprechung","category-news","format-news"],"taxonomy_info":{"category":[{"value":41,"label":"Aktuelles 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