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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Kz FormationUse this skill whenever asked how to register or start a business in Kazakhstan as a self-employed person. Trigger on phrases like \"register ИП Kazakhstan\", \"how to start freelancing Kazakhstan\", \"open ТОО\", \"ИП регистрация\", \"Astana Hub registration\", \"business formation Kazakhstan\". Covers registering an individual entrepreneur (ИП), choosing a tax regime at registration, the LLP (ТОО) alternative, and the Astana Hub IT regime. ALWAYS read this before any Kazakhstan formation work.Votes: 0GitHub stars: 478
- Kz Freelance IntakeALWAYS USE THIS SKILL when a user asks for help with their Kazakhstan taxes AND mentions freelancing, self-employment, ИП, or sole proprietorship in Kazakhstan. Trigger on \"help with my Kazakhstan taxes\", \"I'm an ИП\", \"I'm self-employed in Kazakhstan\", etc. REQUIRED entry point for the Kazakhstan self-employed workflow; downstream skills (kz-simplified-regime, kz-income-tax, kz-social-contributions, kazakhstan-vat, kz-return-assembly) depend on it. Kazakhstan-resident sole proprietors o...Votes: 0GitHub stars: 478
- Kz Income TaxSource-cited draft: personal income tax for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Kz Payroll SocialSource-cited draft: payroll & social contributions for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Kz PayrollUse this skill whenever asked about Kazakhstan payroll, salary taxes, or employer contributions for staff. Trigger on phrases like \"Kazakhstan payroll\", \"salary tax Kazakhstan\", \"ОПВ ОСМС СО\", \"employer contributions Kazakhstan\", \"зарплатные налоги Казахстан\", \"ИПН с зарплаты\". Covers individual income tax withholding, the pension contributions (ОПВ/ОПВР), social contributions (СО), mandatory medical insurance (ОСМС/ВОСМС), and social tax under the 2026 Tax Code. ALWAYS read this ...Votes: 0GitHub stars: 478
- Kz Return AssemblyFinal orchestrator that assembles the complete Kazakhstan filing package for a Kazakhstan-resident self-employed person (ИП). Trigger on phrases like \"assemble my Kazakhstan return\", \"what do I file in Kazakhstan\", \"Form 910 filing\", \"ИП отчётность Казахстан\". Consumes outputs from kz-simplified-regime or kz-income-tax, kz-social-contributions, and kazakhstan-vat, and produces the filing checklist, forms, and deadlines. Computes nothing itself.Votes: 0GitHub stars: 478
- Kz Simplified RegimeUse this skill whenever asked about Kazakhstan SPECIAL TAX REGIMES for small business and individual entrepreneurs (ИП / ЖК) — the simplified declaration regime, the self-employed regime, and registration/choice of regime under the NEW 2026 Tax Code. Trigger on phrases like \"упрощёнка Казахстан\", \"упрощённая декларация\", \"Form 910\", \"Форма 910\", \"simplified declaration Kazakhstan\", \"ИП налог\", \"ИП на упрощёнке\", \"retail tax Kazakhstan\", \"розничный налог\", \"patent Kazakhstan...Votes: 0GitHub stars: 478
- Kz Social ContributionsUse this skill whenever asked about Kazakhstan mandatory social payments for the self-employed (ИП / individual entrepreneurs) or for employers — pension contributions, social contributions, medical insurance, and social tax. Trigger on phrases like \"ОПВ Казахстан\", \"ОПВР\", \"социальные отчисления\", \"ОСМС\", \"социальный налог\", \"social contributions Kazakhstan ИП\", \"Kazakhstan payroll contributions 2026\", \"сколько платит ИП за себя\", \"пенсионные взносы Казахстан\", or any reque...Votes: 0GitHub stars: 478
- Kz Tax OptimizationUse this skill whenever asked about legally reducing tax for a self-employed person or small business in Kazakhstan. Trigger on phrases like \"reduce tax Kazakhstan\", \"simplified vs general Kazakhstan\", \"tax planning Kazakhstan ИП\", \"VAT threshold Kazakhstan\", \"Astana Hub tax\". Covers choosing the optimal special tax regime, the VAT-threshold lever, the Astana Hub IT relief, and the disguised-employment risk — legal planning only. ALWAYS read this before Kazakhstan planning.Votes: 0GitHub stars: 478
- Kz Tax OverviewSource-cited draft: tax overview for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- La Company FormationSource-cited draft: company formation & entity choice for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- La Corporate Income TaxSource-cited draft: corporate income tax for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- La Income TaxUse this skill whenever asked about Louisiana individual income tax. Trigger on phrases like \"Louisiana income tax\", \"LA income tax\", \"IT-540\", \"LDR\", \"R.S. 47:21\", \"Louisiana flat tax\". Louisiana reformed to a flat 3% rate effective 2025 (Act 11 of 2024 3rd Extraordinary Session). ALWAYS load us-tax-workflow-base first.Votes: 0GitHub stars: 478
- La Payroll SocialSource-cited draft: payroll & social contributions for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- La Sales TaxUse this skill whenever asked about Louisiana sales and use tax. Trigger on phrases like \"Louisiana sales tax\", \"LA sales tax\", \"R.S. 47:301\", \"parish sales tax\", \"Sales Tax Commission\". CRITICAL -- among highest combined rates in the US (~11.45%). ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- La Tax OverviewSource-cited draft: tax overview for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Laos VatUse this skill whenever asked to prepare, review, or classify transactions for a Laos VAT return for any client. Trigger on phrases like \"Laos VAT\", \"Lao PDR tax\", \"Tax Department filing\", or any request involving Laos VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Laos VAT work.Votes: 0GitHub stars: 478
- Latvia Income TaxLatvian personal income tax (IIN) for tax year 2026, for resident employees, self-employed people, pensioners and people with capital income. Covers the 25.5% and 33% bands with the threshold tied to the EUR 105,300 maximum social insurance base, the 3% surcharge above EUR 200,000, the fixed EUR 550 monthly non-taxable minimum, EUR 250 monthly dependant relief, the EUR 12,000 pensioner minimum, eligible expenses, capital income at 25.5%, business income and losses, the annual return (1 March ...Votes: 0GitHub stars: 478
- Latvia PayrollLatvian payroll for tax year 2026: how an employer computes and withholds wage tax (algas nodoklis) and state social insurance contributions (VSAOI) each month. Covers the flat 25.5% monthly withholding, the EUR 550 monthly non-taxable minimum and EUR 250 dependant relief through the wage tax book, employee 10.5% and employer 23.59% contributions, the EUR 105,300 maximum base and solidarity tax, the EUR 780 minimum wage and the EUR 2,340 quarterly minimum contribution base, the employer's mon...Votes: 0GitHub stars: 478
- Latvia Social ContributionsLatvian state social insurance contributions (VSAOI) for tax year 2026. Covers the 34.09% rate for employees (employer 23.59%, employee 10.50%) and the reduced rates for pensioners, board members and others, the EUR 105,300 maximum base and the solidarity tax above it with the refund down to 25%, the EUR 780 minimum wage and the EUR 2,340 quarterly minimum contribution base for employees, self-employed contributions (31.07% on at least EUR 780 a month plus 10% for pensions), quarterly reports...Votes: 0GitHub stars: 478
- Latvia Tax OptimizationLegal tax planning in Latvia for tax year 2026, for self-employed people and small companies. Covers the distributed-profits corporate income tax (0% on retained profit, 20% of the distribution divided by 0.8), the optional 15% rate with a 0.85 divisor plus 6% personal income tax for companies owned only by individuals, micro-enterprise tax at 25% of turnover and who may choose it, the self-employed (FIK) versus company (SIA) choice with 25.5% and 33% personal income tax and 31.07% social con...Votes: 0GitHub stars: 478
- Latvia Vat ReturnLatvian value added tax (pievienotās vērtības nodoklis, PVN) for tax year 2026 under the VAT Law (Pievienotās vērtības nodokļa likums) as in force from 1 January 2026. Covers who must register (EUR 50,000 domestic threshold, the EUR 5,000 tolerance, the EUR 10,000 limit for EU acquisitions), the EU small-enterprise scheme (EUR 100,000 EU turnover), the 21%, 12% and 5% rates and what sits at each, including bread, milk, poultry and eggs at 12% from 1 July 2026 to 30 June 2027, input VAT limits...Votes: 0GitHub stars: 478
- Lb Company FormationUse this Guide for Lebanon company formation, SAL versus SARL, minimum capital and foreign-company presence questions in 2026. It compares ordinary capital and shareholder baselines on IDAL official guidance, explains why activity matters for holding and offshore companies, and distinguishes branches from representative offices. Two executable cases compare a single founder capital plan and a three-founder SAL plan. It does not promise an incorporation timetable or certify the current Commerc...Votes: 0GitHub stars: 478
- Lb Corporate Income TaxUse this Guide for Lebanon corporate income tax, SAL and SARL profit tax, dividends and import-advance questions for 2026. It supplies the ordinary capital-company rate, distinguishes profit from distribution tax and identifies the real-profit base and customs-credit reconciliation. The two cases recompute an ordinary SAL distribution and a cash-retention comparison. It does not calculate special holding or offshore taxes, non-resident withholding, Sayrafa liability, deemed-profit coefficient...Votes: 0GitHub stars: 478
- Lb Income TaxUse this Guide for Lebanon personal income tax, salary tax and business income questions in 2026. It distinguishes the annual employment and business bands and explains the business taxable base, household deduction conditions and employer withholding rule. It includes two recomputing examples that start with established taxable income. It does not establish the current salary allowance, pension treatment, treaty relief, annual return fields or a final filing date after extensions and legal s...Votes: 0GitHub stars: 478
- Lb Payroll SocialUse this Guide for Lebanon payroll, NSSF, CNSS, family-branch earnings ceilings and family-benefit questions in 2026. It distinguishes ordinary employees from special worker categories and confirms the May family-branch changes against the official Arabic memo. It also identifies the later legal-time suspension and social-security debt-relief documents. The examples recompute a capped family base and the spouse and child benefit cap. They do not apply an unconfirmed contribution percentage or...Votes: 0GitHub stars: 478
- Lb Tax OverviewUse this Guide to route Lebanon tax questions to the correct 2026 domain and reconcile reviewed tax working papers. It identifies the separate business, employment and movable-capital schedules, links the ordinary company, VAT, payroll and formation Guides, and prevents repeating rates across the pack. Its executable cases reconcile accepted corporate credits and compare a proposed distribution with reserved tax payments. It does not establish tax liability from bank movements or supply a gen...Votes: 0GitHub stars: 478
- Lc First Time Land InterestSaint Lucia first-time residential landowner interest deduction introduced by the July 2026 Income Tax Amendment No. 2 Act. Covers resident eligibility, the prior-ownership test, maximum parcel size, deed-registration date, qualifying paid interest and exclusion from the ordinary aggregate deduction cap. Use for a first residential land purchase, Saint Lucia land-loan interest relief or section 59D. It distinguishes an income deduction from a tax credit and from owner-occupied dwelling mortga...Votes: 0GitHub stars: 478
- Lc Imported Services VatSaint Lucia VAT on imported services reference checked for 2026. Covers recipient liability, the distinction between registered and unregistered recipients, local branches, the import declaration, statutory payment timing and standard-rate arithmetic on an established taxable value. Use for overseas service purchases, reverse-charge questions, foreign consultants or VAT obligations below the ordinary registration threshold. It does not establish withholding tax, treaty relief, every place-of-...Votes: 0GitHub stars: 478
- Lc National InsuranceSaint Lucia National Insurance Corporation contribution reference checked for 2026. Covers ordinary employee and employer contributions, the monthly earnings ceiling, insurable-pay inclusions and exclusions, monthly remittance timing and worked payroll examples. Use for Saint Lucia NIC deductions, employer contributions or gross earnings for social insurance. It distinguishes the contribution base from income-tax pay and treats multiple-employer refunds separately from routine payroll deducti...Votes: 0GitHub stars: 478
- Lc Personal Tax DeductionsSaint Lucia resident individual deduction rules introduced by the February 2026 Income Tax Amendment Act, with specified changes applying from the 2025 income year. Covers the aggregate deduction cap, child and dependent-relative allowances, mortgage interest, co-operative shares and investment deductions. Use for Saint Lucia income tax allowances, the EC$40,000 cap or revised 2025 return deductions. The Guide distinguishes individual entitlement from shared limits and prevents treating the c...Votes: 0GitHub stars: 478
- Lc VatSaint Lucia VAT registration, standard-rate calculation and return reference checked for 2026. Covers the statutory EC$400,000 registration threshold, forward-looking and three-month tests, standard VAT arithmetic, tourism-rate distinctions and nil-return filing. Use for Saint Lucia VAT, registration deadlines, taxable turnover, standard-rate invoices or tourism accommodation VAT. It uses the Attorney General Chambers revised legislation rather than old government pages retaining the original...Votes: 0GitHub stars: 478
- Leaving Australia Tax Residency CgtCeasing Australian tax residency triggers one of tax's strangest decisions — CGT event I1 deems you to sell your entire share portfolio the day you leave, unless you elect otherwise. Add the loss of the main-residence exemption for non-residents, the death of the tax-free threshold, HECS repayments that chase worldwide income, and super you cannot touch, and 'moving overseas' becomes a sequencing problem. This Guide sequences it.Votes: 0GitHub stars: 478
- Leaving Canada Departure TaxDeparture tax when an individual stops being resident in Canada: the deemed disposition of shares (including private company and CCPC shares) and other property on emigration, what is excluded (Canadian real estate, RRSP, TFSA and other plans), Forms T1161, T1243 and T1244, deferring the tax with security, the final return for the year you leave, registered plans, and unwinding if you come back. Triggers: \"departure tax Canada\", \"leaving Canada taxes\", \"emigrating from Canada\", \"T1244 ...Votes: 0GitHub stars: 478
- Leaving France Exit TaxLeaving France, tax year 2026: the exit tax on unrealised share gains when a French resident moves abroad (CGI art. 167 bis): who is in scope (6 of the last 10 years, shares above EUR 800,000 or a 50% stake), the 12.8% income tax and 18.6% social levies, automatic deferral against deferral on request with guarantees, the 2-year and 5-year cancellation, what ends the deferral, reporting after departure, the IFI on French property kept after leaving (EUR 1.3m threshold), succession reach throug...Votes: 0GitHub stars: 478
- Leaving Germany Exit TaxGerman exit tax (Wegzugsteuer, Wegzugsbesteuerung, section 6 AStG) when a shareholder leaves Germany, for example a GmbH owner moving to Dubai: who it covers, the shareholding test, the triggers, how the deemed gain is taxed, seven yearly instalments, coming back, reporting after leaving, and the extended limited tax liability under section 2 AStG after a move to a low-tax country such as the UAE.Votes: 0GitHub stars: 478
- Leaving South Africa Tax EmigrationSouth Africa replaced 'financial emigration' with a purely tax-driven exit in 2021, and most leavers still run the old playbook. Ceasing SA tax residency triggers a deemed disposal of your worldwide assets (the exit charge), retirement annuities lock for three uninterrupted years of non-residency, moving money out runs through SARS approval rather than the Reserve Bank, and thousands of expats who never formally ceased are still fully taxable with only the R1.25m foreign-earnings exemption pr...Votes: 0GitHub stars: 478
- Lebanon VatUse this Guide for Lebanon VAT, TVA Lebanon and Ministry of Finance return questions in 2026. It confirms the budget amendments to periodic filing, deduction for passenger cars, blocked utility costs and input-credit refunds. It supplies two recomputing working-paper cases using already established tax amounts and the car deduction cap. It does not certify the current VAT rate, registration threshold, supplier-based exemptions, foreign-service treatment or current portal form. Those items and...Votes: 0GitHub stars: 478
- Li Company FormationPrepare a 2026 Liechtenstein entity-formation workpaper under the Persons and Companies Act (PGR), centred on the GmbH, with the AG, Anstalt and foundation capital rules. Covers minimum capital (GmbH CHF 10,000, AG CHF 50,000, Anstalt CHF 30,000 (CHF 50,000 if in shares), foundation CHF 30,000, or the same amounts in EUR or USD), payment and contributions in kind, the standard and simplified GmbH formation routes, registration with the Office of Justice, qualified management and disqualificat...Votes: 0GitHub stars: 478
- Li Corporate Income TaxPrepare 2026 Liechtenstein corporate income tax (Ertragssteuer) workpapers for ordinary legal entities under the Tax Act (SteG) and Tax Ordinance (SteV). Covers residence (seat or actual management), the 12.5% rate, the CHF 1,800 minimum tax and its CHF 500,000 balance-sheet exception, the book-to-tax bridge, the equity deduction on modified equity at the 4% Sollertrag with the 6% asset deduction and excess-liquidity rules, the participation exemption and its anti-abuse tests, loss use capped...Votes: 0GitHub stars: 478
- Li Cross BorderPrepare 2026 Liechtenstein cross-border tax workpapers for individuals and legal entities under the Tax Act (SteG) and Tax Ordinance (SteV). Covers domicile and habitual abode (stay over six months), actual management and permanent establishments, nonresident taxation (simplified 4% state tax, ordinary assessment at CHF 211,400, the 150% surcharge under the Finance Act 2026), source tax on wages, board fees and pensions (12%), treaty relief and refunds, foreign tax credits for individuals and...Votes: 0GitHub stars: 478
- Li Income TaxPrepare 2026 Liechtenstein individual wealth-and-income tax (Vermögens- und Erwerbssteuer) workpapers under the Tax Act (SteG) and Tax Ordinance (SteV). Covers residence, the minimum-income exemption (SteV art. 8), the three statutory state-tax tariffs (single, single parent, joint spouses; zero band to CHF 15,855 / 23,783 / 31,710, top rate 8%), the 4% deemed yield on net wealth, wealth valuation and debts, deductions (earning costs CHF 1,600, commuting, meals, insurance, pension 18% cap, ch...Votes: 0GitHub stars: 478
- Li Payroll SocialPrepare 2026 Liechtenstein payroll and social contribution workpapers. Covers AHV, IV, FAK and administration contributions (employee 4.9%, employer 7.385%), unemployment insurance ALV (0.5% each, capped at CHF 126,000 a year, CHF 350 a day for part years), the contribution wage and benefits in kind, self-employed contributions (12.285%, minimum CHF 368.55) and the 2026 table for non-employed persons, wage-tax withholding (the 4% to 19% maximum schedule, the CHF 25,200 student exemption), emp...Votes: 0GitHub stars: 478
- Li Tax OverviewRoute 2026 Liechtenstein tax questions to the right skill and give the headline figures. Covers the tax system at a glance: calendar tax year, Swiss franc, the Steuerverwaltung, who is taxed on what, individual wealth-and-income tax (state tax 0% up to a basic allowance, then 1% to 8%, plus a municipal surcharge of 150% to 250% of state tax, 4% deemed yield on wealth), corporate income tax (12.5%, CHF 1,800 minimum tax), VAT (8.1%, 2.6%, 3.8%, common VAT territory with Switzerland), social co...Votes: 0GitHub stars: 478
- Li Transfer PricingPrepare 2026 Liechtenstein transfer pricing workpapers under SteG article 49, SteV articles 31a-31b and 36d, and the Country-by-Country Reporting Act. Covers the arm's-length rule for related parties and permanent establishments, related persons, the OECD methods, the Master File and Local File for groups over CHF 900 million (goods over CHF 1 million, other items over CHF 250,000), the separate route for entities exceeding all PGR article 1064(2) size criteria (CHF 500,000 / CHF 125,000), th...Votes: 0GitHub stars: 478
- Liechtenstein VatPrepare 2026 Liechtenstein VAT (MWST) workpapers for ordinary registered businesses under the Liechtenstein VAT Act (MWSTG) and Ordinance (MWSTV). Covers who must register (CHF 100,000 worldwide turnover, CHF 250,000 for non-profit clubs), the 8.1%, 2.6% and 3.8% rates, the common VAT territory with Switzerland, acquisition tax on foreign services (Bezugsteuer, CHF 10,000), input tax and mixed use, input-tax corrections on a change of use, quarterly, half-yearly, monthly and annual reporting ...Votes: 0GitHub stars: 478
- Lithuania PitLithuanian personal income tax (gyventojų pajamų mokestis, GPM) for residents, tax year 2026. Covers the 2026 progressive bands of 20%, 25% and 32% at 36 and 60 average wages (EUR 83,237.40 and EUR 138,729); the 15% rate on non-employment income up to 12 average wages (EUR 27,745.80); 15% on dividends and on shares held over 5 years; the 2026 tax-exempt amount (NPD) formula built on the EUR 1,153 minimum wage; individual activity income at 20% with the sliding credit (5% effective up to EUR 2...Votes: 0GitHub stars: 478
- Lithuania Vat ReturnUse this skill for Lithuanian VAT (pridėtinės vertės mokestis, PVM) in tax year 2026. It covers the 21% standard rate, the 12% and 5% reduced rates and the end of the 9% rate on 31 December 2025 (heating, firewood, books, accommodation, transport and culture moved), the EUR 45,000 small business scheme and when VAT starts once it is passed, the EU cross-border small business scheme, the EUR 14,000 acquisitions threshold, tax periods, the FR0600 return and payment by the 25th, i.SAF invoice da...Votes: 0GitHub stars: 478
- Lr Company FormationRoutes a 2026 Liberia business formation through the Liberia Business Registry, distinguishes sole trader, partnership, corporation and limited liability company documents, and links registration to tax and social-security compliance. Use for Liberia company incorporation, a business registration certificate, RF-001, TIN registration, name reservation, an LLC or a foreign company. The Guide relies on published regulator and investment-agency instructions, preserves discrepancies between their...Votes: 0GitHub stars: 478
- Lr Corporate Income TaxBuilds a 2026 Liberian business income tax working paper for ordinary resident legal persons, with the taxable-profit and gross-income minimum comparison, small-business classification, advance payments and minimum-tax credits. Use for Liberia corporate tax, turnover tax, an interest deduction, depreciation, losses, company residence or quarterly tax. It incorporates the December 2024 change to the nonbank business-interest limit and routes withholding and transfer pricing to separate Guides....Votes: 0GitHub stars: 478