Data Subject is a natural person who can be directly or indirectly identified through personal data (name, location, ID number, or other specific factors).
As Recital 14 clarifies, the protection of GDPR applies to natural persons, whatever their nationality or place of residence is, in relation to the processing of personal data.
However, personal information of deceased individuals does not fall under the umbrella of the GDPR, although member states can define this subject in different ways.
“The protection afforded by this Regulation should apply to natural persons, whatever their nationality or place of residence, in relation to the processing of their personal data. 2 This Regulation does not cover the processing of personal data which concerns legal persons and in particular undertakings established as legal persons, including the name and the form of the legal person and the contact details of the legal person.” Recital 14 of the GDPR.
GDPR does not cover the processing of personal data which concerns legal persons, particularly undertakings established as legal persons, including the name and the form of the legal person and the contact details.