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Claude Skills by openaccountants
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- Gq Income TaxPersonal income tax in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers the salary tax scale, the business profits tax (IBN) for self-employed people, the minor activities regime (REAM), capital income taxes, the annual global income return (DGRA), residence, deductions, deadlines and penalties. Use for questions such as how much income tax do I pay in Equatorial Guinea, IRPF Guinea Ecuatorial, Impuesto sobre Sueldos y Salarios, self-employed tax in Malabo or Ba...Votes: 0GitHub stars: 478
- Gq Payroll SocialPayroll in Equatorial Guinea for tax year 2026. Covers employer withholding of Impuesto sobre Sueldos y Salarios under Ley 1/2024 General Tributaria, the monthly return and form, the annual pay statement, benefits in kind, exceptional pay, non-resident staff, and INSESO and Work Protection Fund contributions. Use for questions such as how do I run payroll in Equatorial Guinea, when is salary tax due, what form do I use, what are INSESO rates, how are expatriates taxed, and how are benefits va...Votes: 0GitHub stars: 478
- Gq Tax OverviewOverview of the Equatorial Guinea tax system for tax year 2026. Sets out the governing law, Ley 1/2024 General Tributaria, which replaced Ley 4/2004, the tax authority, currency, tax year, residence, main rates and deadlines, and where each topic lives in this pack. Use for questions such as what taxes apply in Equatorial Guinea, what is the corporate tax rate, what is the VAT rate, what is the top income tax rate, who collects tax in Equatorial Guinea, and when are returns due. Applies to co...Votes: 0GitHub stars: 478
- Gq Transfer PricingTransfer pricing in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers related parties, the arm's length comparison, control, dependence and connection tests, privileged tax regimes, the annual related-party statement with its 250,000,000 and 125,000,000 XAF thresholds, country-by-country reporting, and limits on group interest. Use for questions such as does Equatorial Guinea have transfer pricing rules, when must a company file a related-party statement, what is...Votes: 0GitHub stars: 478
- Gq Vat GstValue added tax (IVA) in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria and the 2026 Budget Law. Covers the 15%, 5% and 0% rates, who must charge VAT, the absence of a turnover threshold, invoices, input deductions and blocked input VAT, the monthly return with box numbers, credits and refunds, import VAT, digital platforms, withholding by public bodies and penalties. Use for questions such as what is the VAT rate in Equatorial Guinea, do I need to register for VAT, I...Votes: 0GitHub stars: 478
- Gr Capital GainsGreek capital gains tax for individuals for tax year 2026, declared on the 2027 E1 return, under the Income Tax Code, ν. 4172/2013, arts. 41 to 43. Covers the 15% tax on gains from selling shares, partnership interests, bonds, derivatives and a whole business (art. 42); listed shares taxed only for a holding of at least 0.5% bought from 2009; the equity-value rule for unlisted shares; losses carried forward 5 years; stock options (art. 42A, 15% or 5%); the 15% tax on property gains (art. 41),...Votes: 0GitHub stars: 478
- Gr Company FormationCompany formation and entity choice in Greece for 2026. Covers the private company (ΙΚΕ, Law 4072/2012), the limited liability company (ΕΠΕ, Law 3190/1955) and the société anonyme (ΑΕ, Law 4548/2018); capital (an ΙΚΕ's capital is set freely and may be zero; EUR 1 minimum for an ΕΠΕ, EUR 25,000 for an ΑΕ), full payment of ΙΚΕ capital and the one-month certificate; formation through the One-Stop Shop (ΥΜΣ) or the online e-ΥΜΣ and GEMI registration under Law 4919/2022; the 2025 fee schedule (EUR...Votes: 0GitHub stars: 478
- Gr Corporate Income TaxGreek corporate income tax for tax year 2026 under the Income Tax Code (ν. 4172/2013) as codified up to ν. 5264/2025. Covers resident companies, partnerships and Greek permanent establishments; the 22% rate, 29% for banks under article 27A and 10% for agricultural cooperatives; deductible and non-deductible expenses (arts. 22-23); depreciation rates; the 5-year loss carry-forward; the interest limitation (30% of EBITDA, EUR 3m); participation exemptions; withholding on dividends, interest, ro...Votes: 0GitHub stars: 478
- Gr Cross BorderGreece cross-border tax for tax year 2026 (calendar year). Covers tax residence tests for individuals (home, centre of vital interests, more than 183 days in any 12 months) and companies (Greek incorporation, registered seat, place of effective management); arriving under the special inbound regimes (art. 5A EUR 100,000 lump sum for high-net-worth movers, art. 5B 7% flat tax on foreign income of pensioners, art. 5C 50% exemption on Greek employment or business income for 7 years); leaving (de...Votes: 0GitHub stars: 478
- Gr EfkaGreek e-EFKA social insurance contributions of the self-employed for 2026: freelancers (ελεύθεροι επαγγελματίες), the self-employed (αυτοαπασχολούμενοι) and farmers insured under the former OGA. Covers the six insurance categories and their 2026 monthly amounts under e-EFKA circular 6/2026 (main pension, health in cash and in kind), the special category for the first five years of insurance, the EUR 10 unemployment (DYPA, former OAED) charge, the three supplementary and three lump-sum categor...Votes: 0GitHub stars: 478
- Gr Employee ContributionsGreek social security contributions (e-EFKA) on employees' pay for 2026: what the employer withholds and what it pays on top. Covers the standard private-sector rates (code KPK 101: employee 13.37%, employer 21.79%, total 35.16%) by branch (main pension, health in kind and in cash, supplementary pension ETEAEP or TEKA, unemployment and other DYPA branches), the 2026 monthly insurable earnings ceiling of EUR 7,761.94, the heavy and unhealthy occupations (BAE) surcharge, occupational risk, bonu...Votes: 0GitHub stars: 478
- Gr Income TaxGreek personal income tax for tax year 2026 (calendar year, return filed in 2027) for all individuals: employees, pensioners, the self-employed and landlords. Covers the 2026 scale of ν. 5246/2025 (9% to 44%), the lower rates for parents and for under-30s, the tax reduction for salaries and pensions (EUR 777 upwards, by number of children), the minimum deemed income of the self-employed (arts. 28A to 28Γ, from ν. 5073/2023), the 2026 rental scale (15% to 45%), dividends 5%, interest 15%, roya...Votes: 0GitHub stars: 478
- Gr Living Expense PresumptionsGreek deemed income from living-expense presumptions (τεκμήρια διαβίωσης) for tax year 2026 under the Income Tax Code, ν. 4172/2013 arts. 30 to 34, with the cuts made by ν. 5246/2025 from tax year 2025. Covers the annual deemed expense of the main and second homes, private cars, boats, aircraft, pools, private school fees and domestic staff; the minimum living expense (EUR 3,000 single, EUR 5,000 joint); asset purchases and loan repayments; how deemed income is compared with total income; the...Votes: 0GitHub stars: 478
- Gr Partnerships Single EntryGreek income tax for tax year 2026 on partnerships and other legal entities that keep single-entry books: general and limited partnerships (ΟΕ, ΕΕ), civil-law partnerships (αστικές εταιρείες, κοινωνίες), joint ventures (κοινοπραξίες) and similar entities under the Income Tax Code (ν. 4172/2013) arts. 45, 47, 58, 64, 67, 68 and 71. Covers who may keep single-entry books (EUR 1.5m turnover, ν. 4308/2014 art. 2), profit as income less expenses with no deemed-profit floor, the 22% rate, losses, t...Votes: 0GitHub stars: 478
- Gr PayrollRunning Greek payroll for 2026 (calendar year): what an employer does each month and each year. Covers hiring in ERGANI II, the APD return and payment to e-EFKA, monthly gross-to-net (employee e-EFKA contributions of 13.37% under KPK 101, then income tax withholding on pay annualised under decision ΠΟΛ 1104/2014 (monthly net pay times 14, tax divided by 14) using the 2026 scale of 9% to 44%, the youth and child rates and the art. 16 tax reduction), the Christmas and Easter bonuses, the 2026 m...Votes: 0GitHub stars: 478
- Gr Tax OverviewSource-cited draft: map of the Greek tax system for tax year 2026, with each headline figure tied to the law. Covers the tax year, who is taxed on worldwide income, the 2026 personal income tax scale (9% to 44%), the 22% corporate rate, the 24% standard VAT rate, the return windows for individuals and companies, AADE as the tax authority and e-EFKA for social insurance. Points to the pack's detailed skills: gr-income-tax, gr-corporate-income-tax, gr-cross-border, gr-efka, gr-employee-contribu...Votes: 0GitHub stars: 478
- Gr Transfer PricingGreek transfer pricing for tax year 2026: who counts as a connected person (Income Tax Code, ν. 4172/2013, art. 2(ζ): the 33% test, relatives, control or decisive influence), the arm's length rule for companies (art. 50) and business restructurings (art. 51), the documentation file and Summary Information Table (ΣΠΠ) under art. 25 of the Tax Procedure Code (ν. 5104/2024, formerly art. 21 of ν. 4174/2013), the EUR 100,000 and EUR 200,000 exemptions tied to EUR 5,000,000 turnover, the ΣΠΠ deadl...Votes: 0GitHub stars: 478
- Gr Vat ReturnPointer for Greek VAT (ΦΠΑ) returns, tax year 2026. The full method lives in greece-vat-return: the VAT Code ratified by ν. 5144/2024 (which replaced ν. 2859/2000), the 24%, 13%, 6% and 4% rates, the 30% island reduction from 1 January 2026, the EUR 10,000 small business exemption and EU SME scheme, monthly and quarterly periodic returns and payment, input VAT and blocked costs, the reverse charge, intra-EU rules, OSS, refunds to foreign businesses and Tax Procedure Code fines. Trigger on \"G...Votes: 0GitHub stars: 478
- Greece EinvoiceUse this skill whenever asked about e-invoicing in Greece, myDATA platform, AADE electronic books, MARK unique registration number, real-time tax book reporting, e-invoicing providers in Greece, myDATA API, income/expense classification, QR code on Greek invoices, or any question about issuing, transmitting, validating, or archiving electronic invoices under Greek law. Trigger on phrases like \"myDATA\", \"AADE\", \"MARK number\", \"Greek e-invoice\", \"electronic books Greece\", \"myDATA API...Votes: 0GitHub stars: 478
- Greece Vat ReturnGreek VAT (ΦΠΑ) for 2026 under the VAT Code ratified by ν. 5144/2024, which replaced ν. 2859/2000. Covers who is a taxable person, the 24%, 13%, 6% and 4% rates and the 30% island reduction from 1 January 2026, the EUR 10,000 small business exemption and the EU SME scheme (EUR 100,000 Union turnover), monthly and quarterly periodic returns, payment and the two-instalment option, input VAT and blocked costs, the reverse charge, intra-EU supplies and acquisitions, recapitulative statements, EU ...Votes: 0GitHub stars: 478
- Gt Company FormationSource-cited draft: company formation & entity choice for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gt Corporate Income TaxSource-cited draft: corporate income tax for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gt Tax OverviewSource-cited draft: tax overview for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Guatemala Income TaxUse this skill whenever asked about Guatemala income tax (ISR — Impuesto Sobre la Renta) for employees and self-employed individuals. Trigger on phrases like \"how much ISR do I pay\", \"renta del trabajo\", \"rentas de actividades lucrativas\", \"régimen opcional simplificado\", \"régimen sobre utilidades\", \"pequeño contribuyente\", \"SAT-1431\", \"planilla del IVA\", \"IGSS contributions\", \"deducción personal\", \"self-employed tax Guatemala\", \"ISR empleados\", or any question about f...Votes: 0GitHub stars: 478
- Guatemala IvaUse this skill whenever asked to prepare, review, or classify transactions for a Guatemala IVA return (SAT-2237) for any client. Trigger on phrases like \"prepare IVA return\", \"Guatemala VAT\", \"SAT return\", \"IVA Guatemala\", or any request involving Guatemala value added tax filing. This skill covers Regimen General IVA filers only. Small taxpayer (Pequeno Contribuyente) regime and ZOLIC free-zone entities are in the refusal catalogue. ALWAYS read this skill before touching any Guatemal...Votes: 0GitHub stars: 478
- Guatemala PayrollUse this skill whenever asked about Guatemala payroll processing for employed persons. Trigger on phrases like \"Guatemala payroll\", \"nómina Guatemala\", \"ISR Guatemala\", \"retención ISR\", \"rentas del trabajo en relación de dependencia\", \"cuota laboral IGSS\", \"cuota patronal\", \"IGSS contribution\", \"INTECAP\", \"IRTRA\", \"bonificación incentivo\", \"bono 14\", \"aguinaldo\", \"salario mínimo Guatemala\", \"net salary Guatemala\", \"salario neto\", \"PAYE Guatemala\", \"tax withh...Votes: 0GitHub stars: 478
- Guatemala Social ContributionsUse this skill whenever asked about Guatemala social-security contributions (IGSS) and payroll income-tax withholding (ISR sobre rentas del trabajo) for employees and employers. Trigger on phrases like \"how much IGSS do I pay\", \"cuota laboral\", \"cuota patronal\", \"IGSS employee rate\", \"IGSS employer rate\", \"INTECAP IRTRA\", \"Guatemala payroll deductions\", \"ISR retencion empleados\", \"ISR planilla\", \"salario minimo Guatemala\", \"bonificacion incentivo\", \"Q250 bono\", \"const...Votes: 0GitHub stars: 478
- Gw Company FormationGuinea-Bissau company formation for 2026: OHADA forms, tax registration and ongoing filings, with what we could not confirm from an official source.Votes: 0GitHub stars: 478
- Gw Corporate Income TaxGuinea-Bissau Contribuição Industrial for tax year 2026: 25% rate, 1% minimum tax, 2% derrama, instalments, non-resident regime and the DGCI return.Votes: 0GitHub stars: 478
- Gw Income TaxGuinea-Bissau tax on individuals for tax year 2026: Imposto Profissional bands, self-employed rates, annual return and payments, from the official code.Votes: 0GitHub stars: 478
- Gw Payroll SocialGuinea-Bissau payroll for tax year 2026: Imposto Profissional withholding, the DECIRF return, stamp duty, democracy tax and social security.Votes: 0GitHub stars: 478
- Gw Tax OverviewGuinea-Bissau tax system for 2026: which taxes exist, headline rates, deadlines and the DGCI portal, from the official codes.Votes: 0GitHub stars: 478
- Gw Vat GstGuinea-Bissau IVA for tax year 2026: rates, FCFA 40 million threshold, simplified 5% regime, reverse charge, monthly return and credits, from Lei 4/2022.Votes: 0GitHub stars: 478
- Gy Company FormationSource-cited draft: company formation & entity choice for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gy Corporate Income TaxSource-cited draft: corporate income tax for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gy Income TaxSource-cited draft: personal income tax for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gy Payroll SocialSource-cited draft: payroll & social contributions for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gy Tax OverviewSource-cited draft: tax overview for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Gy Vat GstSource-cited draft: vat / gst for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hi Income TaxHawaii Individual Income Tax Return (Form N-11) for sole proprietors and single-member LLCs. Covers the twelve-bracket graduated system (1.4%–11%), Hawaii standard deduction, personal exemptions, modifications to federal AGI, and estimated tax (Form N-1). Trigger: taxpayer is a Hawaii resident or has Hawaii-source income.Votes: 0GitHub stars: 478
- Hi Sales TaxUse this skill whenever asked about Hawaii General Excise Tax (GET). Trigger on phrases like \"Hawaii GET\", \"General Excise Tax\", \"HI sales tax\", \"HRS §237\". Hawaii has a GET on the SELLER, not a traditional sales tax. ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Hk Company FormationSource-cited draft: company formation & entity choice for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hk Corporate Income TaxSource-cited draft: corporate income tax for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hk MpfUse this skill whenever asked about Hong Kong Mandatory Provident Fund (MPF) contributions. Trigger on phrases like \"MPF\", \"Mandatory Provident Fund\", \"強積金\", \"employer contribution Hong Kong\", \"employee contribution HK\", \"MPF self-employed\", \"TVC\", \"voluntary contributions\", \"MPF cap\", \"relevant income MPF\", \"MPFA\", or any question about MPF contribution rates, caps, voluntary contributions, tax deductions, and self-employed obligations. ALWAYS read this skill before adv...Votes: 0GitHub stars: 478
- Hk Salaries TaxUse this skill whenever asked about Hong Kong salaries tax. Trigger on phrases like \"Hong Kong tax\", \"salaries tax\", \"BIR60\", \"IRD\", \"net chargeable income\", \"standard rate\", \"progressive rate HK\", \"personal allowance Hong Kong\", \"provisional tax HK\", \"tax return Hong Kong\", or any question about computing, filing, or planning salaries tax for an individual in Hong Kong. This skill covers progressive and standard rate calculations, allowances, deductions, provisional tax, ...Votes: 0GitHub stars: 478
- Hk Tax OverviewSource-cited draft: tax overview for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hk Vat GstSource-cited draft: vat / gst for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hn Company FormationSource-cited draft: company formation & entity choice for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hn Corporate Income TaxSource-cited draft: corporate income tax for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Hn Tax OverviewSource-cited draft: tax overview for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478