# German UStVA (VAT Return)

## Overview

This skill covers germany tax rules for the DE jurisdiction.

## Applicable Law

References to relevant tax code sections and regulations.

## Computation Steps

1. Gather required inputs
2. Apply the relevant tax rates and thresholds
3. Compute deductions and credits
4. Validate against known limits

## Edge Cases

- Phase-out thresholds
- Filing status variations
- Mid-year changes

## Output Format

Structured JSON output with line-item breakdown.

## Self-Check

- [ ] All inputs validated
- [ ] Computations cross-checked
- [ ] Edge cases handled