7 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
Use this skill whenever asked about German rental income taxation (Vermietung und Verpachtung). Trigger on phrases like "Mieteinnahmen", "Vermietung", "Verpachtung", "Anlage V", "§21 EStG", "AfA", "Abschreibung", "Werbungskosten Vermietung", "Hausgeld", "Grundsteuer deduction", "Erhaltungsaufwand", "Herstellungskosten", "verbilligte Vermietung", "Möblierungszuschlag", "rental income Germany", "German property tax deduction", "depreciation German property", "Verlustverrechnung", "rental loss Germany", or any question about computing, filing, or optimising income from letting immovable property in Germany. Covers Anlage V structure, AfA depreciation rates, Werbungskosten, repairs vs improvements, reduced-rent rules, furnished premium, and loss offset. ALWAYS read this skill before touching any German rental income work.
Final orchestrator skill that assembles the complete German filing package for Germany-resident self-employed individuals (Freiberufler and Gewerbetreibende). Consumes outputs from all Germany content skills (germany-vat-return for UStVA, de-income-tax for ESt + EÜR, de-social-contributions for KV/PV/RV, de-trade-tax for GewSt, de-estimated-tax for Vorauszahlungen) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Germany content skills listed above. Germany full-year residents only. Self-employed individuals and sole proprietors only.
ALWAYS USE THIS SKILL when a user asks for help preparing their German tax returns AND mentions freelancing (Freiberufler), self-employment (Selbstständigkeit), trade business (Gewerbetreibender), contracting, or sole proprietorship (Einzelunternehmer). Trigger on phrases like "help me do my German taxes", "prepare my EStE", "I'm self-employed in Germany", "I'm a Freiberufler", "do my Steuererklärung", "prepare my USt and ESt", or any similar phrasing where the user is a Germany-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Germany self-employed tax workflow -- every other skill in the stack (germany-vat-return, de-income-tax, de-social-contributions, de-trade-tax, de-estimated-tax, de-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Germany full-year residents only; self-employed individuals and sole proprietors.
Use this skill whenever asked about German Trade Tax (Gewerbesteuer / GewSt) for self-employed Gewerbetreibende. Trigger on phrases like "Gewerbesteuer", "trade tax Germany", "GewSt", "Hebesatz", "Gewerbeertrag", "Steuermessbetrag", "Freibetrag 24500", "Gewerbesteuer Anrechnung", "§35 EStG", "trade tax credit", "Hinzurechnungen", "Kürzungen", "GewSt 1 A", or any question about German municipal trade tax obligations. Covers the Gewerbeertrag computation, EUR 24,500 Freibetrag, 3.5% Steuermesszahl, Hebesatz by municipality, Anrechnung on Einkommensteuer (4.0x credit under §35 EStG), Hinzurechnungen and Kürzungen, effective rate analysis, and Vorauszahlungen. ALWAYS read this skill before touching any Gewerbesteuer work.
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.
Computes Einkommensteuer for Freiberufler including Betriebsausgaben, Sonderausgaben, and progressive tax brackets.