Key points at a glance
- Storing or reading information on a device is governed by § 25 TDDDG in Germany and § 165(3) TKG 2021 in Austria: without consent, only what is strictly necessary.
- Consent requires an active step. Rejecting must be as easy as accepting, and pre-ticked boxes do not count.
- Consent is typically required for analytics with cookies, advertising pixels, embedded videos and maps, as well as fonts loaded from third-party servers.
- If you host fonts locally, use privacy-friendly analytics and link to maps and videos instead of embedding them, you usually need no banner at all.
- You still need a privacy policy. This article is general information, not legal advice.
This post is general information, not legal or tax advice for your individual case. Laws, professional guidelines and chamber fees change: check the details with your chamber, the relevant authority or your professional association before you make a decision.
Two sets of rules: device access and the GDPR
Two sets of rules work together when it comes to cookie banners. The first protects the device: anyone who stores or reads information on a visitor's computer or smartphone, for example by setting a cookie, generally needs consent. In Germany this is laid down in § 25 TDDDG, the Telecommunications Digital Services Data Protection Act, which was called TTDSG until May 2024. In Austria it is governed by § 165(3) TKG 2021. Both implement the same EU directive and share the same exception: what is strictly necessary for the service the user has explicitly requested does not need consent.
The second set of rules is the GDPR. It applies as soon as personal data is processed, and that already includes the IP address. Loading a font, a video or a map from a third-party server transmits the IP address to that provider, even without any cookie. This requires a legal basis, and for services the website doesn't need, in practice that is often only consent.
- Voluntary and active: consent requires a deliberate action. In the Planet49 case in 2019, the CJEU ruled that a pre-ticked box is not valid consent.
- Informed and specific: visitors must know what they are consenting to, which providers are involved and how long data is stored.
- Revocable: withdrawing consent must be as easy as giving it (Art. 7(3) GDPR), for example via a permanent “Cookie settings” link in the footer.
- Beforehand: services that need consent may only load after consent has been given, not as soon as the page is opened.
What needs consent and what doesn't
What matters is not the word “cookie” but what happens technically and whether it is necessary for the website. The following overview shows typical building blocks of firm websites. In individual cases, the configuration is what counts.
| Building block | Consent required? | Note |
|---|---|---|
| Cookie that stores the banner choice | no | strictly necessary to respect the decision |
| Session cookie for a form or a login area | no | if used only for the requested function |
| Analytics without cookies, IP addresses truncated | widely considered no | still needs a legal basis and a note in the privacy policy |
| Google Analytics or other analytics with cookies | yes | load only after consent |
| Advertising and conversion pixels (Google Ads, Meta, LinkedIn) | yes | usually dispensable for firms, see below |
| Embedded YouTube or Vimeo videos | yes | the “privacy-enhanced mode” also loads content from Google servers |
| Embedded Google Maps map | yes | alternative: map image with a link to Google Maps |
| Google Fonts loaded from Google's server | yes | alternative: fonts hosted locally on your own server |
| External booking or chat widget | often yes | solve it as a link to the provider's own page |

If you need a banner: what it should look like
If you use services that require consent, you need a banner that gives a genuine choice. The German supervisory authorities have described their expectations in their guidance for providers of digital services, and in 2023 the European Data Protection Board published the results of its cookie banner taskforce. The gist: rejecting must be possible on the same level and just as easily as accepting.
How to get it right
- “Accept all” and “Reject all” the same size and on the first layer
- Name purposes and providers clearly, selectable by category
- Load services that need consent only after consent
- Offer a permanent “Cookie settings” link in the footer
- Keep the imprint and privacy policy accessible while the banner is open
Better avoid
- Making rejection reachable only via “Settings” and several clicks
- Highlighting “accept” in colour and hiding “reject” as a pale text link
- Pre-ticking boxes for analytics or marketing
- Treating continued browsing or scrolling as consent
- Loading analytics or pixels before the decision
A third-party consent management tool often loads data from external servers itself. Check where it is hosted, whether there is a data processing agreement and whether it really implements the choice technically. A banner that just looks nice while everything loads in the background is worse than none.
Best of all: no banner
The most elegant solution is a website that loads nothing it would have to ask about. For professional firms this is almost always possible, because the typical reasons for a banner are advertising tracking and embedded third-party content, and a firm website rarely needs either. The benefits: no banner spoiling the first impression, complete statistics and a clear signal that you handle data with care. For firms that advise on data protection themselves, it is even proof of competence; more on this in the guide to the website for IT and data protection law firms.
Host fonts locally
All font files live on your own server. This also applies to icon fonts and scripts from third-party sources.
Analytics without cookies
Privacy-friendly analytics such as Matomo without cookies or Plausible, with truncated IP addresses. How to measure success with them is explained in the guide to measuring success.
Map as an image
Instead of an embedded Google Maps map, use a map image or a photo of the entrance with a “Plan route” link. It loads faster and gives nothing away.
Videos as a preview image
A preview image with a link to YouTube, or a video hosted on your own server. Alternatively, the video loads only after a click, with a note about the provider.
Links instead of widgets
Online booking, social media profiles and reviews as normal links rather than embedded widgets. More on this in the guide to online appointments.
No advertising pixels
Without Google Ads or Meta campaigns, there is no need for pixels. If you run ads, read the guide to Google Ads and plan the banner in from the start.
What is special about firms: confidentiality before the first contact
For professional firms, even visiting a page says a lot. Someone reading the “criminal defence”, “divorce” or “insolvency” page at night reveals a great deal about themselves. An advertising pixel on these pages reports this to an advertising platform. Legally that is permissible with consent, but it fits poorly with a profession whose core is confidentiality. The same applies to contact forms: enquiries should reach you directly, transmitted in encrypted form, and not run through a form service outside the EU.
The same applies to notaries and auditors, who pay particular attention to independence and neutrality. A lean website without tracking is not only legally safer here, but also presents a more consistent picture.
The privacy policy: what belongs in it
Even without a banner you need a privacy policy, because every website processes personal data, at the very least at the host and in the contact form. The information requirements follow from Art. 13 GDPR. Like the imprint, the privacy policy must be reachable with one click from every page. What belongs in the imprint is explained in the guides to mandatory information, for example for lawyers in Germany or tax advisers in Austria.
Contents of the privacy policy
- Name and contact details of the firm as controller and, where applicable, of the data protection officer
- Purposes and legal bases: hosting and server log files, contact form and email, analytics
- Recipients, such as the host and analytics provider, and whether data goes to third countries
- Storage period or the criteria for it
- Rights of access, rectification, erasure, restriction, objection and data portability
- Note on withdrawing consent that has been given
- Right to lodge a complaint with the supervisory authority: in Austria the Datenschutzbehörde, in Germany the data protection authority of the federal state
Two practical notes. First: the website privacy policy is not the same as the data protection information for clients that you hand over when a mandate begins. Second: under § 38 BDSG, firms in Germany generally have to appoint a data protection officer if at least 20 people are constantly involved in the automated processing of personal data. A template from the internet rarely fits exactly; have the policy adapted to the services you actually use.
Take care of the imprint at the same time
Our free imprint generator knows the mandatory information for firms in Austria and Germany, from the chamber to the professional rules.
How to check your website yourself
You can check in a few minutes, without any specialist knowledge, whether your website sends data to third parties unasked. All you need is a browser.

Five-minute check
- Open the website in a private browser window and don't click anything yet
- Press F12 to open the developer tools, go to the “Network” tab and reload the page
- Look for third-party addresses such as fonts.googleapis.com, google-analytics.com, googletagmanager.com, facebook.net, youtube.com
- In the “Storage” or “Application” tab, check which cookies have already been set
- Check the banner: reject on the first layer, no third-party requests after rejecting
- Check the footer: imprint, privacy policy and, if applicable, cookie settings linked
If you find requests to third-party servers before you have consented, talk to your agency. Usually this can be fixed with a few changes, and often the whole banner can go afterwards.
A firm website without a cookie banner
Our websites load fonts locally, measure in a privacy-friendly way without cookies and don't embed third-party services unasked. The imprint and privacy policy are prepared. Request a free preview.
A no-obligation preview of how your firm website could look with us.
Sources
- Telekommunikation-Digitale-Dienste-Datenschutz-Gesetz § 25 (Germany)
- RIS – Telekommunikationsgesetz 2021 § 165 (Austria)
- General Data Protection Regulation (EU) 2016/679
- CJEU, judgment of 1 October 2019, C-673/17 (Planet49)
- European Data Protection Board – Report of the Cookie Banner Taskforce
- Datenschutzkonferenz – guidance for providers of digital services
- Bundesdatenschutzgesetz § 38 (data protection officers)
- Austrian Data Protection Authority (Datenschutzbehörde)
- LG München I, judgment of 20 January 2022, 3 O 17493/20 (Google Fonts)



