Germany tax deadlines 2026.

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, Sonderausgaben, and progressive tax brackets.

Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, reverse charge for EU services, and Kleinunternehmerregelung threshold.

Use this skill whenever asked about German income tax (Einkommensteuer) for self-employed individuals (Freiberufler or Gewerbetreibende). Trigger on phrases like "how much tax do I pay in Germany", "Einkommensteuer", "Einkommensteuererklarung", "Anlage S", "Anlage G", "Anlage EUR", "Freiberufler tax", "Gewerbetreibende", "Solidaritatszuschlag", "Kirchensteuer", "Vorauszahlungen", "Betriebsausgaben", "AfA", "Abschreibung", "hausliches Arbeitszimmer", "Fahrtkosten", "Bewirtungskosten", "Grundfreibetrag", or any question about filing or computing income tax for a self-employed client in Germany. Covers Einkommensteuer progressive rates, Solidaritatszuschlag, Kirchensteuer, Anlage S/G/EUR structure, allowable Betriebsausgaben, AfA depreciation, home office, vehicle expenses, quarterly Vorauszahlungen, Gewerbesteuer credit, and interaction with Umsatzsteuer. ALWAYS read this skill before touching any German income tax work.

Use this skill whenever asked to prepare, review, or classify transactions for a German VAT return (Umsatzsteuer-Voranmeldung / UStVA) for a self-employed individual or very small business operating under the Regelbesteuerung in Germany. Trigger on phrases like "prepare VAT return", "do the German VAT", "fill in UStVA", "create the return", "Umsatzsteuer", "Vorsteuer", or any request involving German VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Germany only and only Regelbesteuerung (standard taxation). Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption, and Ist-Versteuerung edge cases are all in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any German VAT work.

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 social insurance contributions (Sozialversicherungsbeitraege) for self-employed individuals, freelancers (Freiberufler), or sole proprietors (Einzelunternehmer). Trigger on phrases like "German health insurance", "Krankenversicherung", "GKV", "PKV", "Pflegeversicherung", "Rentenversicherung", "KSK", "Kuenstlersozialkasse", "Berufsgenossenschaft", "Unfallversicherung", "social contributions Germany", "Krankenkasse debit", or any question about German social insurance obligations. Also trigger when classifying bank statement transactions showing Krankenkasse debits, KSK direct debits, Berufsgenossenschaft invoices, or Deutsche Rentenversicherung payments. ALWAYS read this skill before touching any German social contribution 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.