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 for tax year 2026 (Forms PIT-RES and PIT-NON): residency, federal AGI start point and OBBBA decoupling, pension exclusion, standard deduction, graduated rates, personal credits, nonresident proration, estimated tax, deadlines and penalties, with a 2025 extension-season section.

German social insurance contributions for employees and the self-employed: who is insured in health, care, pension and unemployment insurance, the compulsory-insurance threshold, how each branch is shared, voluntary health insurance and its minimum base, compulsory pension insurance for teachers, carers, craftspeople and one-client self-employed, the Kuenstlersozialkasse and the artists' levy, accident and unemployment insurance on application, status determination, due dates and the income tax deduction. Payroll mechanics are in de-payroll.

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 Guide whenever asked to prepare, review, or classify transactions for a German advance VAT return (Umsatzsteuer-Voranmeldung / UStVA) for a self-employed individual or very small business operating under the Regelbesteuerung in Germany, tax year 2026. 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. Box numbers are read from the official 2026 form; a reverse charge from a supplier in the rest of the EU and one from a supplier outside the EU go in different boxes. It covers Germany only, only Regelbesteuerung, and the advance return rather than the annual VAT return; Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption and Ist-Versteuerung edge cases are in the refusal catalogue. Load it alongside vat-workflow-base (workflow architecture) and eu-vat-directive (EU directive content) before touching any German VAT work.