Einkommensteuererklärung (Income Tax Return)

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.

Delaware Individual Income Tax Return (Form PIT-RES) for sole proprietors and single-member LLCs. Covers the seven-bracket graduated system (0%–6.6%), Delaware standard deduction, modifications to federal AGI, and personal credits. Trigger: taxpayer is a Delaware resident with gross income exceeding filing thresholds.

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.

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 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.