Germany · Income Tax

Use this skill for any German capital gains tax question. Trigger on: "Abgeltungsteuer", "capital gains Germany", "CGT Germany", "Kapitalertragsteuer", "Sparer-Pauschbetrag", "sell shares Germany", "German exit tax", "Wegzugsbesteuerung", "leaving Germany tax shares", "crypto Germany CGT", "German investment gains", "German shareholder 1% rule". Covers Abgeltungsteuer flat rate, annual exemption, offsetting losses, exit tax on departure.

German tax on private rental income (Vermietung und Verpachtung, § 21 EStG): rent and Umlagen on a cash basis, Werbungskosten, building depreciation (AfA) including the declining-balance rule and § 7b special depreciation for new rental flats, the land and building price split, maintenance versus acquisition cost and the rule for works soon after purchase, spreading larger repairs, cheap lets to relatives, holiday and short-term lets (Anlage V-FeWo), the VAT option, losses, prepayments, a sale within ten years, Anlage V lines, deadlines and late-filing surcharges, with worked cases.

Final orchestrator Guide that assembles the complete German return package for tax year 2026 for self-employed individuals resident in Germany for the full year (Freiberufler and Gewerbetreibende) who are sole traders using cash-basis accounts (Anlage EÜR). It takes the structured package from de-freelance-intake and the outputs of the German content Guides (germany-vat-return for the advance and yearly VAT returns, de-einkommensteuer-freelancer for income tax and the Anlage EÜR, de-social-contributions for health, care and pension, de-trade-tax for Gewerbesteuer, de-estimated-tax for Vorauszahlungen), reconciles them in five cross-checks, and produces one reviewer package for a Steuerberater: a workbook with every worksheet, a reviewer brief, and a client action list with payment, filing and next-year planning steps. It sets no rates of its own and it does not fill in or file forms. Runs last, and must be loaded together with the Guides named above. Companies, partnerships and clients who keep double-entry books are out of scope.

Use this skill first when a self-employed person living in Germany (Freiberufler or Gewerbetreibender, sole proprietor) wants help with German tax. It lists the questions to ask and the documents to collect, tests the freelance-or-trade classification and its trade tax and chamber consequences, settles Kleinunternehmer status and the VAT return period, checks registration of a new business, screens pension and artists' social insurance for referral, and routes the work to the specialist skills: de-einkommensteuer-freelancer, germany-vat-return, germany-bookkeeping, de-trade-tax, de-capital-gains and de-crypto-tax. It computes no tax. Full-year residents only.

German trade tax (Gewerbesteuer, GewSt) for sole proprietors and partnerships: who is liable, add-backs (Hinzurechnungen) and reductions (Kürzungen), trade losses, the allowance (Freibetrag), base rate and municipal multiplier (Hebesatz), the income tax credit under § 35 EStG with its caps, prepayments (Vorauszahlungen), who must file and when, penalties and interest, with worked cases.

Use this skill whenever asked about German estimated income tax prepayments (Vorauszahlungen) for self-employed individuals, freelancers, or Freiberufler. Trigger on phrases like "Vorauszahlungen", "Einkommensteuer-Vorauszahlung", "estimated tax Germany", "German advance tax", "EStG 37", "quarterly tax Germany", "Finanzamt prepayment", "adjustment of prepayments", "Vorauszahlungsbescheid", or any question about advance income tax obligations under the Einkommensteuergesetz. Covers the quarterly payment schedule (10 Mar, 10 Jun, 10 Sep, 10 Dec), assessment basis, minimum thresholds, adjustment requests, late payment surcharges, solidarity surcharge interaction, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Germany.

Use this skill for German income tax (Einkommensteuer) questions from a self-employed person, tax year 2026, with the 2025 figures for returns filed now. Trigger on: "Einkommensteuer", "income tax Germany freelancer", "Freiberufler", "Gewerbetreibender", "selbständig Steuer", "Grundfreibetrag", "German tax brackets", "Steuertarif", "Anlage S", "Anlage G", "Anlage EÜR", "Einkommensteuererklärung", "Vorauszahlungen", "Sonderausgaben", "Verlustvortrag", "Solidaritätszuschlag", "Kleinunternehmer", "Steuererklärung Frist". Covers who is a Freiberufler and who runs a trade, the EÜR profit calculation, how the VAT small-business rule changes the figures, the tariff and its formula with worked examples, the solidarity surcharge and church tax, the main expenses and special expenses, loss relief, prepayments, the trade tax credit, the return, its deadlines and late-filing costs. This is the German income tax skill that the other German Skills point to for the tariff. Not for partnerships, companies, or employees without a business.