An Impressum is always required.

A privacy policy is always required.

By default it should be tried to use no Javascript. If any third party Javascript (i.e. via third party server or bundled library) is used and no cookies are expected to be created, cookies have to be explicitly disabled on the HTML page via inlined Javascript code, that is executed before any other code, by overriding the getter and setter method of the document's cookies. If any cookies are expected to be created or if one is not sure, if the third party code creates cookies, one should add a cookie banner to HTML page, just to be sure. Adding a cookie/privacy banner to website just to be sure by default is preferred.