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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Dac6 Mdr Reportable ArrangementsUse this skill whenever an intermediary (tax adviser, lawyer, accountant, bank, trust company) or a relevant taxpayer asks about mandatory disclosure of cross-border tax arrangements. Trigger on phrases like \"DAC6\", \"MDR\", \"mandatory disclosure rules\", \"reportable cross-border arrangement\", \"hallmark A1\", \"hallmark E3\", \"main benefit test\", \"MBT\", \"legal professional privilege\", \"DAC6 notification\", \"BZSt reporting\", \"arrangement reference number\", \"ARN\", \"OECD mode...Votes: 0GitHub stars: 478
- Dc Income TaxDistrict of Columbia Individual Income Tax Return (Form D-40) for sole proprietors and single-member LLCs. Covers the seven-bracket graduated system (4%–10.75%), DC standard deduction computation, Schedule S additions and subtractions, estimated tax (D-40ES), and the Earned Income Tax Credit. Trigger: taxpayer is domiciled in DC or maintains an abode for 183+ days during the tax year.Votes: 0GitHub stars: 478
- Dc Sales TaxUse this skill whenever asked about District of Columbia sales tax, DC OTR filings. Trigger on phrases like \"DC sales tax\", \"District of Columbia sales tax\", \"OTR\". ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- De Capital GainsGerman tax on private investment income and gains for a resident individual, tax year 2026. Covers the 25% flat tax (Abgeltungsteuer) with the 5.5% solidarity surcharge and the church-tax formula, bank withholding (Kapitalertragsteuer), the Sparer-Pauschbetrag of EUR 1,000 or EUR 2,000, the share-loss pot and the general pot, loss certificates, funds and ETFs (Teilfreistellung, Vorabpauschale, Basiszins), large holdings of 1% or more under § 17 with the partial-income method, private sales un...Votes: 0GitHub stars: 478
- De Corporate TaxGerman corporate income tax (Körperschaftsteuer, KSt) for tax year 2026: GmbH, UG, AG and other companies resident in Germany, and German permanent establishments of foreign companies. Covers the 15% rate under § 23 KStG and the enacted cuts from 2028, the 5.5% solidarity surcharge, how trade tax adds to the burden, the taxable base, the § 8b participation exemption, loss carry-forward (EUR 1m plus 70% for 2024 to 2027, 60% from 2028) and carry-back, § 8c share changes, Organschaft, the inter...Votes: 0GitHub stars: 478
- De Crypto TaxUse this skill whenever asked about German cryptocurrency taxation. Trigger on phrases like \"Krypto Steuer\", \"crypto tax Germany\", \"Haltefrist\", \"§23 EStG\", \"private Veräußerungsgeschäfte\", \"Freigrenze\", \"staking tax Germany\", \"mining income Germany\", \"BMF Schreiben\", \"DeFi tax Germany\", \"FIFO crypto\", or any question about buying, selling, staking, mining, or lending crypto as a German tax resident. This skill covers the 1-year holding period, €1,000 Freigrenze, staking...Votes: 0GitHub stars: 478
- De Einkommensteuer FreelancerGerman income tax (Einkommensteuer) on the profit of one self-employed person resident in Germany, tax year 2026. Covers Freiberufler (§ 18 EStG) versus trade (§ 15 EStG), the cash-basis profit (EÜR, § 4(3)) with Anlage EÜR and Anlage S or G, sorting a year of bank transactions into receipts and costs, business expenses including the § 4(5) limits (entertainment 70%, gifts EUR 50, fines), the home office flat rate and the EUR 6 day rate, business cars (1% rule, commuting adjustment), business...Votes: 0GitHub stars: 478
- De Employee Income TaxUse this skill for the annual German income tax return of an employee resident in Germany (Einkommensteuererklärung with Anlage N), tax year 2026, filed in 2027. Covers when an employee must file (§ 46 EStG: tax classes III/V or IV with factor, side income or wage replacement benefits over EUR 410, several employers) and when filing is voluntary (four years), the 2026 tariff, Arbeitnehmer-Pauschbetrag, Werbungskosten (commuting allowance at EUR 0.38 from the first km, home office day allowanc...Votes: 0GitHub stars: 478
- De Estimated TaxGerman income tax prepayments (Einkommensteuer-Vorauszahlungen, § 37 EStG) for individuals, tax year 2026. Covers who pays them, the four due dates (10 March, 10 June, 10 September, 10 December), how the tax office sets the amount from the last assessment, the EUR 400 and EUR 100 minimums, the EUR 600 small-deductions rule, increases, reductions and the 15-month adjustment window, the solidarity surcharge (EUR 20,350 / 40,700 limits, 5.5%, 11.9% mitigation) and church tax riding on prepayment...Votes: 0GitHub stars: 478
- De FormationTier 2 Delaware content skill for entity formation covering tax year 2025. Includes the Court of Chancery and DGCL advantages making Delaware the standard for VC-backed startups, $90 LLC Certificate of Formation, $89 C-Corp Certificate of Incorporation, $300 annual LLC tax (June 1 deadline), the \"startup standard\" 10M-share / $0.0001 par value structure that optimizes franchise tax under the Assumed Par Value method, Series LLC firewalling, Statutory Trusts, Public Benefit Corporations, for...Votes: 0GitHub stars: 478
- De Franchise Tax And LlcDelaware LLCs, LPs, and GPs owe a flat $300 annual tax due June 1, regardless of income or activity. Delaware corporations owe annual franchise tax due March 1 computed under two methods — the Authorized Shares Method (flat tiers from $175 up to a $200,000 cap) and the Assumed Par Value Capital Method ($400 floor to the same $200,000 cap, $250,000 for Large Corporate Filers). Taxpayers pay the lower of the two. Corporations also file an annual report with officer/director and gross asset info...Votes: 0GitHub stars: 478
- De Freelance IntakeALWAYS 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-r...Votes: 0GitHub stars: 478
- De Gross Receipts TaxDelaware Gross Receipts Tax for sole proprietors and self-employed individuals. Covers tax rates by business activity category, monthly/quarterly exclusions, filing frequency, and compliance requirements. Delaware has no sales tax but imposes this tax on gross business revenues. Trigger: any person or entity conducting business in Delaware.Votes: 0GitHub stars: 478
- De Income TaxDelaware 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.Votes: 0GitHub stars: 478
- De Non Resident TaxUse this skill when a person or company that does not live in Germany has German income, or when a German resident needs credit for foreign tax. Tax year 2026. Covers unlimited vs limited liability (§ 1 EStG, §§ 8, 9 AO), the § 1(3) option (90% or EUR 12,348 test), § 1a EU/EEA splitting, German-source income under § 49 EStG, how a non-resident is assessed (§ 50: Grundfreibetrag added back, no splitting), wage tax for non-resident employees, § 50a withholding (15%, 30% on supervisory board fee...Votes: 0GitHub stars: 478
- De Partners And Part YearUse this skill for two German income tax cases in tax year 2026. Part 1, partners: how a partnership's profit (OHG, KG, GmbH & Co. KG, GbR, PartG) is fixed in the separate and uniform determination (gesonderte und einheitliche Feststellung, § 180 AO), the partnership return and its deadline, how each partner's share, Sondervergütungen and Sonderbetriebsausgaben reach the partner's own return, § 15a loss limits for limited partners, the § 35(2) trade tax credit split, the § 34a retained-profit...Votes: 0GitHub stars: 478
- De Payroll BenefitsGerman payroll benefits for 2026: how an employer values and taxes benefits in kind on the payslip. Covers the EUR 50 monthly limit for benefits in kind and vouchers, company cars (1% rule, 0.03% commute charge, a quarter or a half of the list price for electric and plug-in hybrid cars, the EUR 100,000 price cap, the logbook method, user charges), meals and lodging at the 2026 official values, the 30% flat tax of § 37b EStG and the 15%, 20% and 25% flat taxes of §§ 40 and 40b, tax-free items ...Votes: 0GitHub stars: 478
- De PayrollGerman payroll for employees for pay periods in 2026: wage tax (Lohnsteuer) by tax class I to VI through the finance ministry's 2026 program flow (PAP) with the EUR 12,348 basic allowance, the Vorsorgepauschale, solidarity surcharge and church tax; the four social insurance branches (pension 18.6%, unemployment 2.6%, health 14.6% plus the fund's additional rate, average 2.9%, care 3.6% with the childless surcharge) and the 2026 ceilings; Minijobs (EUR 603), the Midijob band to EUR 2,000, the ...Votes: 0GitHub stars: 478
- De Rental IncomeGerman income from letting property held privately (Einkünfte aus Vermietung und Verpachtung, § 21 EStG), tax year 2026. Covers what counts as rent and Werbungskosten (§ 9 EStG), building depreciation at 2%, 2.5% or 3% (§ 7(4)), the 5% declining-balance AfA for new housing (§ 7(5a)) and § 7b special depreciation for new rental flats, maintenance versus acquisition-related production cost (the 15% three-year rule) and § 82b EStDV spreading, cheap lets to relatives (the 50% and 66% rules), holi...Votes: 0GitHub stars: 478
- De Return AssemblyFinal 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-einkommensteuer-freelancer 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 cro...Votes: 0GitHub stars: 478
- De Social ContributionsGerman social insurance contributions for 2026, written for the self-employed and voluntary members. Covers voluntary statutory health insurance (minimum base EUR 1,318.33, ceiling EUR 5,812.50 a month, 14.0% or 14.6% plus the fund's additional rate, average 2.9%), long-term care at 3.6% with the childless surcharge and child reductions, compulsory pension insurance for the self-employed groups in § 2 SGB VI (teachers, carers, midwives, craftspeople, one-client workers) with the 18.6% rate, s...Votes: 0GitHub stars: 478
- De Trade TaxGerman trade tax (Gewerbesteuer, GewSt) for collection period 2026: who is liable (sole traders and partnerships with a commercial business, every GmbH, UG and AG; free professions excluded), trade income (Gewerbeertrag) with the § 8 add-backs (one quarter of financing items above EUR 200,000) and § 9 reductions (Grundsteuer, partnership shares, 15% participation exemption, donations), the EUR 24,500 allowance, the 3.5% base rate, the municipal multiplier (Hebesatz, at least 200% for 2026, 28...Votes: 0GitHub stars: 478
- De Treaty Withholding RatesUse this skill when a German company, bank or licensee pays dividends, interest or royalties to a person outside Germany, tax year 2026. Covers the domestic withholding (Kapitalertragsteuer 25% plus 5.5% solidarity surcharge, 26.375% in all; § 50a 15% on royalties), the treaty limits for Germany's main partners (Austria, Switzerland, Netherlands, France, Italy, Spain, UK, Ireland, Luxembourg, US, Poland, Czech Republic) read from the treaty texts, the exemption certificate and refund at the B...Votes: 0GitHub stars: 478
- De Uk Employer First HireWhat a UK company needs to arrange before its first Germany-based employee starts: German social insurance, employer registrations and representation, wage-tax responsibilities and a separate company tax-presence review.Votes: 0GitHub stars: 478
- De Vat Annual And Special SchemesGerman VAT for tax year 2026 beyond the monthly or quarterly advance return: the annual VAT return (Umsatzsteuererklärung, form USt 2 A) and who files it, its deadline (2 August 2027, or 29 February 2028 with a tax adviser), reconciling it to the advance returns and paying the balance within one month; the small business scheme under § 19 UStG (EUR 25,000 and EUR 100,000, losing it mid-year, no annual return) and the EU small business scheme run by the BZSt; cash accounting under § 20 UStG (E...Votes: 0GitHub stars: 478
- Denmark Vat ReturnDanish VAT (moms) and the VAT return (momsangivelse) for 2026, for a business registered or registering in Denmark. Covers the single 25% rate and the zero-rated supplies (exports, intra-EU goods, newspapers, passenger air transport), the DKK 50,000 registration threshold and the EU SME scheme (EUR 100,000 EU turnover, EX number), half-yearly, quarterly and monthly periods by turnover with the 2026 deadlines, input VAT and its limits (cars, restaurants 25%, hotels, gifts, entertainment, parti...Votes: 0GitHub stars: 478
- Digital Services Tax MatrixUse this skill whenever a digital services provider asks about country-level Digital Services Tax (DST) exposure. Trigger on phrases like \"DST\", \"digital services tax\", \"digital tax\", \"France DST\", \"UK DST\", \"Italy DST\", \"Spain DST\", \"Austria DST\", \"Turkey DST\", \"India equalisation levy\", \"Kenya DST\", \"Canada DST\", \"DST nexus\", \"DST scope\", \"user location attribution\", \"DST and Pillar One\", \"DST sunset\", or any request to assess whether a service falls within...Votes: 0GitHub stars: 478
- Dj Company FormationUse for setting up a business in Djibouti for 2026: sole trader, SARL or SA, no minimum capital, the ODPIC one-stop steps, the one-month register rule and first tax registrations.Votes: 0GitHub stars: 478
- Dj Corporate Income TaxUse for Djibouti business profits tax for tax year 2026: IBP 25%, minimum tax 1% with a 120,000 floor, three instalments, the 1 April return, dividends 5% and non-resident 25% withholding.Votes: 0GitHub stars: 478
- Dj Income TaxUse for Djibouti personal income tax for tax year 2026: ITS salary tax bands 2% to 45%, the 50,000 exemption, withholding by the 10th, capital gains and non-residents.Votes: 0GitHub stars: 478
- Dj Payroll SocialUse for Djibouti payroll for tax year 2026: CNSS 21.7% (employer 15.7%, employee 6%), the 400,000 ceiling, filing by the 10th, ITS withholding and penalties.Votes: 0GitHub stars: 478
- Dj Tax OverviewUse as the starting map of Djibouti tax for 2026: IBP 25%, IMF 1%, ITS to 45%, VAT 10%, CNSS 21.7%, dividends 5%, and the main dates.Votes: 0GitHub stars: 478
- Dj Vat GstUse for Djibouti VAT (TVA) for tax year 2026: 10% and 0%, registration at 20 million or 10 million, all liberal professions, exemptions, deduction and the monthly return by the 20th.Votes: 0GitHub stars: 478
- Dk Capital GainsDanish capital gains for individuals, income year 2026. Covers share gains and dividends as share income (27% up to DKK 79,400, 42% above; DKK 158,800 for married couples living together), the average-cost method, listed and unlisted share losses and the 1 July purchase-reporting condition, investment funds and ETFs (mark-to-market lagerbeskatning for investment companies, realisation for minimum-tax funds), the aktiesparekonto at 17% with the DKK 174,200 deposit ceiling, bonds and currency g...Votes: 0GitHub stars: 478
- Dk Corporate TaxDanish corporate income tax (selskabsskat) for companies resident in Denmark (A/S, ApS and other limited companies) and for permanent establishments of foreign companies, income year 2026. Covers the 22% rate (Selskabsskatteloven § 17) and the higher rate for financial companies, the taxable base, participation exemption for subsidiary and group shares, loss carry-forward with the DKK 21,830,700 limit and the 60% rule, mandatory national joint taxation (sambeskatning) and the administration c...Votes: 0GitHub stars: 478
- Dk Cross BorderDanish cross-border tax for individuals and companies, income year 2026. Covers full tax liability (dwelling in Denmark, the 6-month stay rule, the 3-month and 180-day holiday rule), limited tax liability of non-residents on Danish wages, board fees, permanent establishments, property, dividends and royalties, the researcher and key-employee scheme (forskerskatteordningen: 27% plus 8% AM-bidrag for up to 84 months, minimum salary DKK 65,400 a month in 2026), cross-border commuters (grænsegæng...Votes: 0GitHub stars: 478
- Dk Income TaxDanish personal income tax for income year 2026, for residents who are employees or self-employed (selvstændig erhvervsdrivende). Covers AM-bidrag at 8% and the under-18 rule, bundskat 12.01%, kommuneskat and kirkeskat (2026 averages), the new 2026 bands from the personal tax reform: mellemskat 7.5% over DKK 641,200, topskat 7.5% over DKK 777,900 and toptopskat 5% over DKK 2,592,700, personfradrag DKK 54,100, beskæftigelsesfradrag, jobfradrag, senior and single-parent allowances, skatteloft 4...Votes: 0GitHub stars: 478
- Dk PayrollUse this skill to run Danish payroll for 2026: registering as an employer on virk.dk, the monthly eIndkomst report and its 2026 deadlines (the 10th of the next month for small and medium employers, the last banking day of the month for large ones), the eSkattekort (hovedkort, bikort, frikort) and the forskudsopgørelse behind it, the withholding order (ATP, then 8% AM-bidrag, then A-skat at the trækprocent after the monthly fradrag), ATP of DKK 99 employee and DKK 198 employer a month, holiday...Votes: 0GitHub stars: 478
- Dk Social ContributionsDanish social contributions for 2026 for employees, employers and the self-employed. Covers the 8% labour market contribution (arbejdsmarkedsbidrag, AM-bidrag), its base and the new 2026 rule that nobody pays it before the year they turn 18; ATP Livslang Pension by hours band (DKK 297 a month in total for 117 hours or more, one third employee, two thirds employer); the employer contributions collected through Samlet Betaling (AUB, Barsel.dk, finansieringsbidrag FIB, AES by branch group) and t...Votes: 0GitHub stars: 478
- Dk Transfer PricingDanish transfer pricing for income year 2026: companies, permanent establishments and controlling shareholders that deal with related parties. Covers the arm's length rule in Ligningsloven § 2 (more than 50% control, group links, secondary and corresponding adjustments, § 2 B Amount B), reporting of controlled transactions in the corporate return (TastSelv Selskabsskat; form 05.021 only for hydrocarbon companies), the written documentation duty in Skattekontrolloven §§ 37-40 (master file and ...Votes: 0GitHub stars: 478
- Dm Corporate Income TaxDominica ordinary company income tax rate, filing and instalment reference checked for 2026. Covers the standard company rate on established chargeable income, the return deadline and financial-statement attachment, calendar-year prepayment percentages and worked arithmetic. Use for Dominica corporate tax, company income tax returns, financial-year filing or quarterly instalments. This draft separates accounting profit from the tax base and uses calendar-year examples only. It does not determ...Votes: 0GitHub stars: 478
- Dm Income Tax PayeDominica resident individual income tax and employer PAYE reference for 2026. Covers the resident allowance, post-allowance marginal tax bands, annual calculation examples, individual filing requirements and employer monthly and annual reporting. Use for Commonwealth of Dominica income tax, resident allowance, PAYE remittance or annual employee returns. It distinguishes the pre-allowance income presentation from chargeable income after allowances to prevent double deduction. Residence, specia...Votes: 0GitHub stars: 478
- Dm Social ContributionsDominica Social Security contribution calculations and remittance reference for 2026. Covers employee and employer rates with and without redundancy coverage, the monthly earnings ceiling, capped examples, self-employed contributions and payment dates. Use for Dominica DSS, employer insurance contributions, redundancy contribution classification or self-employed social security. The dated 2026 notice and contribution schedule take precedence over older numerical examples in the FAQ. Coverage ...Votes: 0GitHub stars: 478
- Dm VatDominica VAT registration, rates and return preparation reference checked for 2026. Covers the standard and accommodation or diving rates, the annual registration threshold, the three-month forward-looking registration test, monthly filing and payment, and illustrative output-tax arithmetic. Use for Dominica VAT, EC$250,000 registration, tax-inclusive pricing or nil returns. It flags inconsistent official wording at the exact annual threshold and cites the 2016 regulation changing threshold a...Votes: 0GitHub stars: 478
- Do Asset TaxDominican Republic Asset Tax (Impuesto sobre Activos) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).Votes: 0GitHub stars: 478
- Do Capital Gains TaxDominican Republic Capital Gains Tax — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).Votes: 0GitHub stars: 478
- Do Company FormationSource-cited draft: company formation & entity choice for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Do Corporate Income TaxSource-cited draft: corporate income tax for Dominican Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Do CustomsDominican Republic Customs (Aduanas) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).Votes: 0GitHub stars: 478
- Do Donations EstatesDominican Republic Donations & Estates — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).Votes: 0GitHub stars: 478