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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Es Irpf DeductionsCalculate national IRPF credits for ordinary Spanish residents in 2026 and route regional credits to the right community. Covers startup subscriptions, donations, legacy home investment and rental transitions, business reinvestment, energy improvements, electric vehicles, renewable self-consumption, maternity, childcare and large-family or disability credits, the deduction ledger, the state and regional order of credits, the attributable-tax worksheet, advance-payment reconciliation, deadline...Votes: 0GitHub stars: 478
- Es Modelo 111Use this Guide to compute and reconcile Spanish common-territory Modelo 111 withholding remittances for payments made in 2026. It covers payer and recipient classification, professional standard and startup rates, employee withholding inputs, in-kind payments, distinct recipient counts, the numbered form boxes, complementary returns, filing frequency, payment dates, negative returns, annual Modelo 190 reconciliation and certificates. Trigger phrases include Modelo 111, retenciones profesional...Votes: 0GitHub stars: 478
- Es Non Resident Income Tax Irnr AndUse this Guide to select and compute Spain’s ordinary non-resident and departure tax routes for 2026. It covers individual residence, Spanish-source income, income without a permanent establishment, EU and EEA expense conditions, rental and own-use property, pensions, investment gains, purchaser withholding, Modelo 210 and Modelo 211. It also supplies an ordinary permanent-establishment accounting-to-tax method, branch remittance tests, asset-transfer charges and individual shareholding exit-...Votes: 0GitHub stars: 478
- Es Rental IncomeUse this Guide to compute common-territory Spanish individual rental and own-use property income for 2026. It covers ownership and income classification, gross rent, property-specific interest and repair caps, other expenses, bad debts, depreciation and lifetime limits, residential net-income reductions, the October reform and December lease-date transition, relative lettings and imputed income. Trigger phrases include alquiler España, arrendamiento vivienda, rendimiento capital inmobiliario,...Votes: 0GitHub stars: 478
- Es Return AssemblyFinal orchestrator skill that assembles the complete Spain filing package for Spain-resident self-employed individuals (autónomos). Consumes outputs from all Spain content skills (es-vat-return for Modelo 303, es-income-tax for IRPF Modelo 100, es-social-contributions for RETA, es-estimated-tax for Modelo 130 pagos fraccionados) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list w...Votes: 0GitHub stars: 478
- Es Social ContributionsUse this Guide to calculate Spanish social-security contributions for ordinary self-employed RETA workers and employers in the Régimen General in 2026. It covers annual computable income, the calendar-day monthly average, contribution bands, chosen and final bases, generic deductions, company and family floors, coverage rates, starting-fee conditions, bonuses, annual regularisation and pluriactividad refunds. For payroll it covers assessable remuneration, extra-pay proration, overtime, contri...Votes: 0GitHub stars: 478
- Es Vat ReturnCalculates ordinary Spanish IVA for 2026 and reconciles the return to invoices, bank settlements, customs assessments, registers and accepted prior returns, for sole traders and companies in the peninsula and Balearic Islands. Establishes tax points, rates, taxable consideration, invoice-supported input recovery, business and private use, blocked expenses, general and compulsory special prorrata, annual corrections and investment-good adjustments. Maps the ordinary result, reverse charges, im...Votes: 0GitHub stars: 478
- Estonia Income TaxUse this skill whenever asked about Estonia personal income tax for self-employed individuals (FIE) and resident individuals. Trigger on phrases like \"how much tax do I pay in Estonia\", \"Estonian income tax return\", \"Form A\", \"Form E\", \"tuludeklaratsioon\", \"TSD\", \"FIE\", \"ettevõtluskonto\", \"entrepreneur account\", \"basic exemption\", \"maksuvaba tulu\", \"tax hump\", \"social tax\", \"sotsiaalmaks\", \"funded pension\", \"II pillar\", \"unemployment insurance\", \"töötuskindl...Votes: 0GitHub stars: 478
- Estonia PayrollEstonian payroll for tax year 2026: running a monthly payroll for employees and board members of an Estonian employer. Covers the 22% withholding income tax, the flat 2026 basic exemption (EUR 700 a month, EUR 776 at pensionable age, no income taper), the 1.6% employee and 0.8% employer unemployment insurance premiums, the 2%, 4% or 6% funded pension (II pillar) contribution, the 33% employer social tax on the EUR 886 monthly minimum base, the order of deductions, fringe benefits at 22/78, th...Votes: 0GitHub stars: 478
- Estonia Social ContributionsEstonian social contributions for tax year 2026: social tax (sotsiaalmaks), unemployment insurance premiums (töötuskindlustusmakse) and the mandatory funded pension (II pillar, kogumispension), for employers, employees, board members and self-employed persons (FIE). Covers the 33% social tax and how it splits between pension, health and the II pillar, the EUR 886 monthly minimum base and its exceptions, unemployment premiums of 1.6% and 0.8% for 2026 to 2029, II pillar rates of 2%, 4% or 6% a...Votes: 0GitHub stars: 478
- Estonia Tax OptimizationLawful tax planning in Estonia for tax year 2026, for a self-employed person, freelancer or small company owner. Covers the entity choice (FIE, OÜ or entrepreneur account), the 0% tax on profit an OÜ keeps and the 22/78 tax when it pays out, the salary-or-dividend mix for an owner-manager and EMTA's view that a dividend cannot replace pay for active work, tax-free limits for entertainment, gifts, donations and employee health, the flat EUR 8,400 basic exemption (the 2025 income taper is gone)...Votes: 0GitHub stars: 478
- Estonia Vat ReturnUse this skill whenever asked to prepare, review, or classify transactions for an Estonian VAT return (KMD form) for any client. Trigger on phrases like \"prepare VAT return\", \"do the KMD\", \"fill in KMD\", \"Estonian VAT\", \"kaibemaks\", or any request involving Estonia VAT filing. This skill covers Estonia only and standard KM registration. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Estonia...Votes: 0GitHub stars: 478
- Et Company FormationSource-cited draft: company formation & entity choice for Ethiopia (tax year 2026) - rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Et Corporate Income TaxEthiopia corporate income tax for tax year 2026: rates, minimum alternative tax, undistributed profit, withholding and filing, from the gazetted law.Votes: 0GitHub stars: 478
- Et Tax OverviewSource-cited draft: tax overview for Ethiopia (tax year 2026) - rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ethiopia Income TaxUse this skill whenever asked about Ethiopia (ET) personal or business income tax. Trigger on phrases like \"how much income tax do I pay in Ethiopia\", \"PAYE Ethiopia\", \"ETB salary tax\", \"Schedule A B C D\", \"Category A taxpayer\", \"Category B turnover tax\", \"rental income tax Ethiopia\", \"Proclamation 1395/2025\", \"pension contribution Ethiopia\", \"POESSA\", \"Ministry of Revenues\", \"net pay calculation Birr\", \"minimum alternative tax\", or any question about computing or fi...Votes: 0GitHub stars: 478
- Ethiopia PayrollUse this skill whenever asked about Ethiopia payroll processing for employed persons. Trigger on phrases like \"Ethiopia payroll\", \"Ethiopian PAYE\", \"employment income tax Ethiopia\", \"Schedule A tax Ethiopia\", \"pension contribution Ethiopia\", \"POESSA\", \"social security Ethiopia\", \"Form 17 Ethiopia\", \"net salary Ethiopia\", \"ETB payroll\", \"gross to net Ethiopia\", \"withholding tax Ethiopia\", \"salary calculation Ethiopia\", \"Proclamation 1395/2025\", \"employer pension Et...Votes: 0GitHub stars: 478
- Ethiopia Social ContributionsUse this skill whenever asked about Ethiopia payroll taxes, social security / pension contributions, or employment income tax (PAYE) for employees or employers. Trigger on phrases like \"Ethiopia pension contribution\", \"POESSA\", \"how much PAYE in Ethiopia\", \"Ethiopian payroll tax\", \"employee pension deduction\", \"employer social security Ethiopia\", \"11% pension\", \"7% pension\", \"Ethiopia income tax bracket\", \"Birr salary tax\", \"net pay Ethiopia\", \"Proclamation 1395/2025\",...Votes: 0GitHub stars: 478
- Ethiopia VatUse this skill whenever asked to prepare, review, or classify transactions for an Ethiopia VAT return. Standard rate 15%. Turnover Tax abolished under Proclamation 1395/2025. ALWAYS read before handling Ethiopia VAT work.Votes: 0GitHub stars: 478
- Eu Directives Cross BorderKey EU directives governing cross-border corporate taxation within the EU. Covers the Parent-Subsidiary Directive (2011/96/EU), Interest & Royalties Directive (2003/49/EC), Anti-Tax Avoidance Directives (ATAD I & II), DAC6/DAC7/DAC8 mandatory disclosure rules, and the EU Merger Directive. Use when advising on cross-border dividend flows, intercompany interest/royalty payments, CFC rules, hybrid mismatches, exit taxation, mandatory reporting of cross-border arrangements, or tax-neutral reorgan...Votes: 0GitHub stars: 478
- Eu Intra RatesUse when asked about EU Intra Rates. Quick ReferenceVotes: 0GitHub stars: 478
- Eu Ioss Gb SellersEU-side IOSS workflow for Great Britain sellers using an EU intermediary: import eligibility, consumer sales, customs duty, VAT base, monthly reporting and records for 2026.Votes: 0GitHub stars: 478
- Eu Oss DigitalUse this skill whenever a business sells digital services (electronically supplied services) B2C to consumers in other EU member states and needs to determine the correct VAT treatment. Trigger on phrases like \"OSS\", \"One-Stop-Shop\", \"MOSS\", \"Mini One-Stop-Shop\", \"digital services VAT\", \"electronically supplied services\", \"B2C cross-border EU\", \"EU VAT on digital\", \"EUR 10,000 threshold\", \"destination country VAT rate\", \"non-Union OSS\", or any request involving the VAT t...Votes: 0GitHub stars: 478
- Eu Reverse ChargeUse this skill whenever a cross-border B2B service transaction occurs between EU member states and the question is whether the reverse charge mechanism under Article 196 of the VAT Directive applies. Trigger on phrases like \"reverse charge\", \"B2B services EU\", \"intra-community services\", \"Article 196\", \"EC Sales List\", \"self-assess VAT\", \"cross-border VAT EU\", or any request involving the VAT treatment of services supplied between businesses in different EU countries. This skill...Votes: 0GitHub stars: 478
- Eu Social Security CoordinationEU social security coordination rules under Regulation (EC) No 883/2004 and Implementing Regulation (EC) No 987/2009. Determines which single EU/EEA/Swiss country's social security legislation applies to a cross-border worker. Use when the user asks about social security for workers active in multiple EU countries, posted workers, A1 certificates, which country to pay social insurance in, multi-state freelancers, or social security coordination between EU member states. Covers posted worker e...Votes: 0GitHub stars: 478
- Eu Vat BaseLoad this skill as a shared reference whenever working on VAT for any EU member state in tax year 2026. Contains the common rules from Council Directive 2006/112/EC (consolidated to 14 April 2025) and Implementing Regulation 282/2011 that apply across all 27 EU member states -- intra-community supplies and acquisitions, reverse charge mechanics, place of supply rules, the EUR 10,000 distance selling threshold, OSS and IOSS, the SME scheme (EUR 85,000 national cap, EUR 100,000 Union cap), the ...Votes: 0GitHub stars: 478
- Eu Vat DirectiveLoad this skill as a shared reference whenever working on VAT for any EU member state in tax year 2026. Sets out, article by article, the common rules of Council Directive 2006/112/EC (consolidated to 14 April 2025) and Implementing Regulation 282/2011 that apply across all 27 EU member states -- the member state list, the rate framework after Directive 2022/542 and the 2026 rate table, intra-community acquisitions, reverse charge mechanics, place of supply exceptions, the EUR 10,000 distance...Votes: 0GitHub stars: 478
- Exit Taxes When A Family MovesCompares exit taxes when a wealthy family leaves Germany (section 6 AStG), France (article 167 bis), the Netherlands (conserverende aanslag), Norway, Spain (article 95 bis), Italy, Canada (departure tax) and the UK (temporary non-residence): triggers, which shares and assets are caught, holding thresholds, deferral and instalments, forgiveness on return and the departure forms, with a planning checklist. Links to us-expatriation-exit-tax and leaving-australia-tax-residency-cgt for the US and ...Votes: 0GitHub stars: 478
- Export Declaration Requirement For Imported GoodsExport declaration requirement for imported goods: a guide for importersVotes: 0GitHub stars: 478
- Family Holding Company Location ComparedWhere to put a family holding company: Malta, Cyprus, Ireland, Luxembourg, the Netherlands, Switzerland, Singapore, the UAE and the UK compared on corporate rate, participation exemption for dividends and gains (holding size, period, subject-to-tax tests), withholding on dividends paid out, and Malta's refund system, with a worked hypothetical and the conditions that decide each answer.Votes: 0GitHub stars: 478
- Family Office Residency Regimes ComparedCompare special tax residence regimes for wealthy, internationally mobile families: Malta remittance basis and Global Residence Programme, Italy's flat tax on foreign income for new residents, Portugal's IFICI, Swiss taxation on expenditure, UAE tax residence, Singapore overseas income, the UK four-year foreign income and gains regime, Ireland's remittance basis and domicile levy, and Cyprus non-dom status with the lump-sum option. Covers who qualifies, annual cost, duration, what each regime...Votes: 0GitHub stars: 478
- Fatca Crs Automatic ExchangeUse this skill whenever a Financial Institution (FI), trustee, or account holder asks about automatic exchange of financial account information. Trigger on phrases like \"FATCA\", \"CRS\", \"Common Reporting Standard\", \"automatic exchange of information\", \"AEOI\", \"Form W-9\", \"Form W-8BEN\", \"Form W-8BEN-E\", \"self-certification\", \"Reportable Account\", \"Reportable Person\", \"Controlling Person\", \"passive NFE\", \"active NFFE\", \"GIIN\", \"responsible officer certification\", ...Votes: 0GitHub stars: 478
- Fi Annual Real Estate TaxCompute Finland's 2026 annual real-estate tax for owners of land and buildings, including separate land/building ownership, co-owners and nonresident owners. Determine liability on 1 January, establish the preceding year's statutory valuation, classify each component and apply the municipality's adopted rate. Covers ordinary residential and commercial property, building replacement values, age reductions, land target-value transitions, unbuilt sites, Åland deviations, corrections and payment....Votes: 0GitHub stars: 478
- Fi Company FormationPrepare an ordinary Finnish private limited company formation in 2026 using the current PRH online routes. Distinguish guided setup from drafted-document filing, authority fees from share capital, and registration from tax obligations. Screen board composition and EEA residence, preserve the incorporation deadline, and prepare the ordinary audit-size and annual filing checks. Use for Oy formation, Finnish Trade Register registration, setup fees, directors, deputy directors, financial statemen...Votes: 0GitHub stars: 478
- Fi Corporate Cross Border TaxFinland corporate cross-border income tax for tax year 2026. Covers Finnish company residence, effective management, foreign companies and permanent establishments, outbound dividends, interest, royalties and nonwage payments, foreign-tax credits and corporate exit taxation. Use for Finnish branches, overseas business income, withholding, residence certificates, treaty relief, credit carryforwards and asset or residence transfers. Distinguishes net-basis income tax from withholding and report...Votes: 0GitHub stars: 478
- Fi Corporate Income TaxCompute ordinary Finnish corporate income tax for tax year 2026 for limited liability companies and cooperatives. Reconcile accounting profit to taxable income, apply ordinary deduction and depreciation rules, classify corporate dividends and share disposals, restrict net financing costs, check group contributions and confirmed losses, and reconcile prepayments. Use for Form 6B, business tax adjustments, participation exemption, loss carryforward, ownership changes, interest deduction, machin...Votes: 0GitHub stars: 478
- Fi Country By Country ReportingPrepare Finland country-by-country tax reporting and reporting-entity notifications for 2026 periods. Determine the group or standalone-with-PE threshold, ultimate-parent, secondary or surrogate role and the separate notification duty. Covers statutory foreign-parent failure conditions, information refusal, currency thresholds, jurisdictional revenue and tax aggregation, equity, employees, tangible assets and constituent-entity identifiers. Distinguish consolidated sales used for the threshol...Votes: 0GitHub stars: 478
- Fi Employer PayrollPrepare ordinary Finnish employer payroll for tax year 2026, including wage classification, tax-card ceilings, fringe-benefit valuation, employee deductions, employer contributions, Incomes Register reporting and corrections. Covers private-sector employees, working owners and insurance eligibility screens; separates TyEL pensions, unemployment, health, accident and group-life cover. Use for Finnish payslips, cash plus benefits, payroll taxes, salary reporting, employer's separate report, con...Votes: 0GitHub stars: 478
- Fi Income TaxPrepare Finnish individual income-tax computations for tax year 2026 covering wages, benefits, pensions, dividends, investment disposals, rental income and ordinary sole-trader profits. Establish earned and capital income, calculate statutory deductions and credits, select municipal and parish rates, and reconcile state tax, health contributions and broadcasting tax. Use for Form 5, business profit allocation, 2026 commuting costs, household credit, pension deductions, dividend splits, capita...Votes: 0GitHub stars: 478
- Fi Individual Cross Border ResidenceDetermine Finnish individual residence, Finnish-source income and ordinary international double-tax relief for 2026. Covers arrival, departure, the Finnish-citizen three-year presumption, treaty residence, nonresident wage and investment taxation, progressive assessment, pensions, property income, foreign employment and the six-month exemption. Establish the actual source and treaty treatment before calculating withholding or relief. Includes net-income foreign-tax-credit limits, oldest-first...Votes: 0GitHub stars: 478
- Fi PrepaymentsCalculate and reconcile Finnish income-tax prepayments for individuals, sole traders, partnership partners and corporate entities for 2026. Use a complete annual income-tax forecast, deductions, credits and withholding to establish the outstanding advance requirement, then apply the issued decision and instalment calendar. Covers ennakkovero, ennakkoperintä registration, revised estimates, additional prepayment, residual tax, payment references and the distinction between interest with relief...Votes: 0GitHub stars: 478
- Fi Property Transfer TaxCalculate Finnish transfer tax on direct real estate, buildings and housing or real-estate-company shares acquired in 2026. Establish the taxable consideration, property-company debt and ownership percentage before applying the statutory rate. Covers signing versus ownership-transfer deadlines, private and agent-assisted transactions, new construction, foreign buyers, indirect property interests, earnout consideration under the 2026 amendment, corrections, refunds and statutory late-filing sa...Votes: 0GitHub stars: 478
- Fi Tax OverviewFind the existing Finland tax skills for 2026 preparation and identify their scope and review limits. Routes individual and corporate income tax, VAT, YEL, payroll, transfer-pricing documentation, cross-border residence, prepayments, country-by-country reporting and property-transfer questions to the relevant source skill. Use when a Finland tax question needs classification before any calculation, when checking which workpaper applies, or when reconciling the country pack's partial coverage....Votes: 0GitHub stars: 478
- Fi Transfer PricingFinland transfer-pricing documentation and arm's-length pricing for tax year 2026. Covers Finnish taxpayers with foreign related-party transactions and foreign enterprises with Finnish permanent establishments. Explains related control, the SME exemption, group-size aggregation, Master File and Local File contents, the EUR 500,000 counterparty simplification, Form 78, documentation requests and sanctions. Use for Finnish intercompany sales, services, financing, intangibles, restructuring, tra...Votes: 0GitHub stars: 478
- Fi Yel SocialCompute ordinary Finnish self-employed social contributions for tax year 2026. Establish YEL eligibility and working-owner classification, confirmed annual work income, pension premiums, startup reduction, review transitions and insured-person health contributions. Use for YEL income, entrepreneur pension insurance, side businesses, family work, company-owner salaries, contribution flexibility and pension-payment deductions. Separates the pension provider's contribution from tax-collected hea...Votes: 0GitHub stars: 478
- Fiji VatUse this skill whenever asked to prepare, review, or classify transactions for a Fiji VAT return for any client. Trigger on phrases like \"Fiji VAT\", \"FRCS filing\", \"Fiji Revenue\", or any request involving Fiji VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Fiji VAT work.Votes: 0GitHub stars: 478
- Financial Reporting RouterEntry point for the OpenAccountants financial-reporting (US GAAP / IFRS) skill library. ALWAYS load this skill first when a user asks how to account for, recognise, measure, classify, or disclose a transaction under US GAAP or IFRS — e.g. \"how do I book this contract\", \"is this a lease\", \"debt or equity\", \"how do I account for this acquisition\", \"revenue recognition for...\", \"what's the journal entry for...\". The router does not compute anything. It (1) establishes the entity's re...Votes: 0GitHub stars: 478
- Financial Reporting Workflow BaseFoundation workflow base for financial-reporting (US GAAP and IFRS) content skills. Contains the universal runbook, the two-layer output contract (reference layer + executable computation layer), the journal-entry format, the dual-standard convention, the AUDIT FLASH POINT marker convention, conservative-default principle, the structured question form, and the universal self-checks. This skill provides workflow architecture only — it contains no standard-specific recognition or measurement co...Votes: 0GitHub stars: 478
- Finland Vat ReturnPrepare and review an ordinary Finland VAT return for 2026. Establish registration, supply location, tax point, taxable consideration and rate before assigning return fields. Covers domestic sales, ordinary EU goods and services, exports, import VAT including the Åland tax border, construction reverse charge, input deductions, mixed use, passenger vehicles and property investment adjustments. Includes the current and preceding-year small-business test, 2026 reduced rates, filing periods, corr...Votes: 0GitHub stars: 478
- Fj Company FormationSource-cited draft: company formation & entity choice for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478