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European Union

EU GDPR: identifying controllers, joint controllers, processors and sub-processors in B2B arrangements—practical guidance, case law, examples and flowcharts

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Practice notes
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Practice Note

This Practice Note sets out guidance for parties engaged in business-to-business deals to assess whether they act as an independent controller, a joint controller, or a processor under the EU’s General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR). For an overview of the EU GDPR, see Practice Note: The EU’s General Data Protection Regulation (EU GDPR). In short, data protection law across the EEA (the EU together with Iceland, Norway and Liechtenstein) aims to ensure information about living people (as defined as ‘personal data’) is handled fairly and with care. To achieve that aim, EEA data protection rules place extensive duties on those ‘processing’ personal data (and on those directing such processing) and confer rights on the individuals whose personal data is handled (the ‘data subjects’). In essence, ‘processing’ covers almost any operation performed on personal data, such as storing, sharing, erasing or using it. It is essential that natural persons and organisations taking part in the sharing or other handling of personal data (called ‘parties’ in this Practice Note) recognise and determine their status (eg processor, independent controller or joint controller) for the purposes of data protection law. The function each party performs will need to be...

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Web page updated on 21/05/2026

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