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Claude Skills by openaccountants
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- Spain Financial StatementsUse this skill when preparing, reviewing, or advising on annual financial statements (cuentas anuales) for a Spanish company. Trigger on phrases like \"cuentas anuales\", \"Registro Mercantil\", \"depósito de cuentas\", \"Plan General de Contabilidad\", \"PGC\", \"PGC PYMES\", \"balance\", \"cuenta de pérdidas y ganancias\", \"memoria\", \"auditoría España\", \"ICAC\", or any question about preparing and filing statutory accounts under Spanish commercial law. Covers PGC/PGC-PYMES frameworks, ...Votes: 0GitHub stars: 478
- Spain FormationForming a company in Spain for tax year 2026, read from the Ley de Sociedades de Capital, Ley 14/2013, the Reglamento del Registro Mercantil, the Commercial Code, the tax and social security laws and AEAT pages. Covers entity types (autónomo, SL, SLU, SA), minimum capital (EUR 1 for an SL with the reserve and liability rules below EUR 3,000; EUR 60,000 for an SA, 25% paid), name reservation, the bank certificate, the notarial deed, the provisional NIF, registration times including the fast-tr...Votes: 0GitHub stars: 478
- Spain PayrollUse this Guide to calculate ordinary common-territory Spanish employee payroll for 2026. It computes annual IRPF withholding inputs, the withholding-specific employment reduction, national personal and family minima, the reference scale, quota limits, rate truncation and mid-year recalculation. It reconciles taxable cash and in-kind pay with separate employee and employer social contributions, extra-pay proration, overtime and solidarity through the companion contribution Guide. Trigger phras...Votes: 0GitHub stars: 478
- Spain Tax OptimizationLawful tax planning for Spanish resident self-employed individuals (autónomos) in common territory for tax year 2026, read from the consolidated IRPF, IS, IVA, General Tax and Social Security laws on boe.es, the 2026 contribution order and AEAT pages. Covers the 2026 state and savings scales, autónomo versus SL (25%, 19%/21% micro, 23% small, 15% new), simplified direct assessment and its 5% / EUR 2,000 allowance, the 20% new-activity reduction, home supplies, meals, health insurance, depreci...Votes: 0GitHub stars: 478
- Spain Transfer PricingUse this Guide for Spanish common-territory transfer pricing in tax periods beginning in 2026. It covers related-party identification, arm's-length valuation, group and taxpayer documentation, the separate Modelo 232 disclosure tests, private country-by-country reporting on Modelo 231, advance pricing agreements, and documentation penalties. Apply it to Spanish corporate taxpayers and the Spanish permanent establishments identified in the cited rules. Trigger phrases include operaciones vincu...Votes: 0GitHub stars: 478
- Sr Company FormationSource-cited draft: company formation & entity choice for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Sr Corporate Income TaxSource-cited draft: corporate income tax for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Sr Income TaxSource-cited draft: personal income tax for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Sr Payroll SocialSource-cited draft: payroll & social contributions for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Sr Tax OverviewSource-cited draft: tax overview for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Sr Vat GstSource-cited draft: vat / gst for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Sri Lanka Betting Gaming ExciseSri Lanka betting & gaming levy, excise duty and customs import duties — rates and obligations for Y/A 2025/26 (with 2026 amendments).Votes: 0GitHub stars: 478
- Sri Lanka Capital Gains TaxSri Lanka Capital Gains Tax on realisation of investment assets — rates, exemptions, calculation and filing (Inland Revenue Act No. 24 of 2017, as amended by Act No. 11 of 2026).Votes: 0GitHub stars: 478
- Sri Lanka Corporate TaxALWAYS read this skill before touching any Sri Lanka corporate income tax work. Use whenever asked about Sri Lanka company tax for a resident company. Trigger on phrases like \"Sri Lanka corporate tax\", \"Sri Lanka CIT\", \"company tax Sri Lanka\", \"30% corporate rate Sri Lanka\", \"betting and gaming tax Sri Lanka\", \"liquor tobacco tax Sri Lanka\", \"Inland Revenue Act 24 of 2017 company\", or \"year of assessment 2025/26 company\". Covers the Inland Revenue Act No. 24 of 2017 as amended...Votes: 0GitHub stars: 478
- Sri Lanka Income TaxUse this skill whenever asked about Sri Lanka income tax for individuals, sole proprietors, freelancers, and self-employed people. Trigger on phrases like \"how much income tax do I pay in Sri Lanka\", \"APIT\", \"PAYE\", \"personal relief\", \"Inland Revenue Department\", \"IRD\", \"tax year of assessment\", \"self-assessment instalments\", \"EPF ETF\", \"TIN registration\", \"SET statement of estimated tax\", \"Asmt_IIT return\", \"withholding tax interest\", \"SSCL\", \"VAT registration Sr...Votes: 0GitHub stars: 478
- Sri Lanka PayrollUse this skill whenever asked about Sri Lanka payroll processing for employed persons. Trigger on phrases like \"Sri Lanka payroll\", \"APIT\", \"APIT Table 01\", \"PAYE Sri Lanka\", \"EPF deduction\", \"ETF contribution\", \"EPF Sri Lanka\", \"employer EPF\", \"ETF Board\", \"T-10 certificate\", \"APIT certificate\", \"net salary Sri Lanka\", \"gross to net Sri Lanka\", \"salary calculation Sri Lanka\", \"personal relief Sri Lanka\", \"minimum wage Sri Lanka\", \"tax withholding Sri Lanka\",...Votes: 0GitHub stars: 478
- Sri Lanka Provisional Tax AitSri Lanka provisional tax via Advance Income Tax (AIT) quarterly instalments under s 90 of the Inland Revenue Act — who pays, calculation, due dates and penalties.Votes: 0GitHub stars: 478
- Sri Lanka SsclALWAYS read this skill before touching any Sri Lanka Social Security Contribution Levy (SSCL) work. Use whenever asked about SSCL on turnover for importers, manufacturers, service providers, wholesalers/retailers, or financial-service businesses in Sri Lanka. Trigger on phrases like \"Sri Lanka SSCL\", \"Social Security Contribution Levy\", \"2.5% turnover levy Sri Lanka\", \"liable turnover Sri Lanka\", or \"SSCL registration Sri Lanka\". Covers the SSCL at 2.5% on liable turnover, the activ...Votes: 0GitHub stars: 478
- Sri Lanka Stamp DutySri Lanka stamp duty — central-government instruments and provincial immovable-property transfers; rates, payment methods and penalties.Votes: 0GitHub stars: 478
- Sri Lanka VatUse this skill whenever asked to prepare, review, or classify transactions for a Sri Lanka VAT return for any client. Trigger on phrases like \"Sri Lanka VAT\", \"IRD return\", \"CGIR filing\", or any request involving Sri Lanka VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Sri Lanka VAT work.Votes: 0GitHub stars: 478
- Sri Lanka Withholding TaxALWAYS read this skill before touching any Sri Lanka withholding tax / Advance Income Tax (AIT) work. Use whenever asked to compute, deduct, or reconcile Sri Lanka WHT/AIT on interest, dividends, rent, service fees, royalties, or payments to non-residents under the Inland Revenue Act No. 24 of 2017 as amended by Act No. 02 of 2025. Trigger on phrases like \"Sri Lanka WHT\", \"Sri Lanka AIT\", \"advance income tax Sri Lanka\", \"interest WHT Sri Lanka 10%\", \"dividend WHT Sri Lanka\", \"rent ...Votes: 0GitHub stars: 478
- Ss Company FormationSource-cited draft: company formation & entity choice for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ss Corporate Income TaxSource-cited draft: corporate income tax for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ss Income TaxSource-cited draft: personal income tax for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ss Payroll SocialSource-cited draft: payroll & social contributions for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ss Tax OverviewSource-cited draft: tax overview for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ss Vat GstSource-cited draft: vat / gst for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- St Company FormationUse this skill for tax year 2026 working papers in Sao Tome and Principe (STP, jurisdiction ST). It covers Lda, SA and sole trader choices, Law 17/2009 minimum capital, single-member companies, commercial registry law, tax and social registration after formation, annual compliance, and the steps that remain unverified. It says plainly which figures come from official texts and which remain unverified because the Finance Ministry site could not be opened. Trigger phrases: Sao Tome tax, STP tax...Votes: 0GitHub stars: 478
- St Corporate Income TaxUse this skill for tax year 2026 working papers in Sao Tome and Principe (STP, jurisdiction ST). It covers IRC scope, general and simplified regimes, the 2026 minimum tax of 2 per 1000 of turnover with a Db 2,400 floor, returns by exempt bodies, billing software, the cash limit, incentives, and the older rate and withholding points that remain unverified. It says plainly which figures come from official texts and which remain unverified because the Finance Ministry site could not be opened. T...Votes: 0GitHub stars: 478
- St Income TaxUse this skill for tax year 2026 working papers in Sao Tome and Principe (STP, jurisdiction ST). It covers IRS categories A to D, the 30% top band with its Db 45,048 deduction, the special IERS history, lottery exemption, the 2026 cash limit and software duty, and the older residence, band and filing points that remain unverified. It says plainly which figures come from official texts and which remain unverified because the Finance Ministry site could not be opened. Trigger phrases: Sao Tome ...Votes: 0GitHub stars: 478
- St Payroll SocialUse this skill for tax year 2026 working papers in Sao Tome and Principe (STP, jurisdiction ST). It covers INSS employer and employee rates, the conflict between the 6% and 4% in the official text and the reported 7% and 5%, the minimum contributory wage, the UCSS, monthly declarations by the 10th, self-employed schemes of 10% and 14%, and interest. It says plainly which figures come from official texts and which remain unverified because the Finance Ministry site could not be opened. Trigger...Votes: 0GitHub stars: 478
- St Tax OverviewUse this skill for tax year 2026 working papers in Sao Tome and Principe (STP, jurisdiction ST). It maps the taxes, the authority, the currency, the main laws, the 2026 Budget changes, and what could and could not be verified, then points to each skill in the pack. It says plainly which figures come from official texts and which remain unverified because the Finance Ministry site could not be opened. Trigger phrases: Sao Tome tax, STP tax, Direccao dos Impostos, dobras, Sao Tome e Principe im...Votes: 0GitHub stars: 478
- St Vat GstUse this skill for tax year 2026 working papers in Sao Tome and Principe (STP, jurisdiction ST). It covers IVA at 15%, the half-base rule for listed food, the Db 1,000,000 exemption regime, the special small-trader payments, monthly returns, reverse charge on services from non-residents, input deduction, and the 2026 Budget VAT and stamp duty measures. It says plainly which figures come from official texts and which remain unverified because the Finance Ministry site could not be opened. Trig...Votes: 0GitHub stars: 478
- Stamp Duty MatrixUse this skill whenever an attorney, transaction lawyer, or in-house counsel asks about stamp duty on documents, securities transfers, or financial transactions. Trigger on phrases like \"stamp duty\", \"stamp tax\", \"SDRT\", \"stamp duty reserve tax\", \"stamp duty on shares\", \"share transfer tax\", \"FTT\", \"financial transaction tax\", \"France FTT\", \"Italy FTT\", \"Spain FTT IFT\", \"Ireland stamp duty shares\", \"Hong Kong stamp duty shares\", \"Singapore ACD additional conveyance ...Votes: 0GitHub stars: 478
- Stripe IntegrationIntegration skill for Stripe payment platform CSV exports. Activate when the user uploads a Stripe balance transaction report, payout report, or mentions Stripe, Stripe payments, or Stripe CSV.Votes: 0GitHub stars: 478
- Succession And Forced Heirship ComparedCompares forced heirship (reserved shares for children and spouse) and inheritance tax on death across France, Italy, Spain, Germany, Switzerland, Malta, the UK, the UAE and the US, for a family planning who gets what and what it costs. Covers who is caught (residence, domicile, situs), child and spouse allowances, the UK long-term residence test, Spain's regional override, and why a trust, foundation or move does not end a reserved share or an old country's tax.Votes: 0GitHub stars: 478
- Sweden BookkeepingUse this skill whenever asked about Swedish bookkeeping, chart of accounts, BAS kontoplan, financial statements, or accounting standards in Sweden. Trigger on phrases like \"Swedish bookkeeping\", \"bokföring Sverige\", \"BAS kontoplan\", \"kontoplan\", \"årsredovisning\", \"K2\", \"K3\", \"BFL\", \"ÅRL\", \"resultaträkning\", \"balansräkning\", \"enskild firma bokföring\", \"årsbokslut\", \"Bokföringsnämnden\", \"BFN\", \"avskrivning\", \"förenklat årsbokslut\", or any question about recordi...Votes: 0GitHub stars: 478
- Sweden Crypto TaxUse this skill whenever asked about Sweden cryptocurrency or digital asset taxation. Trigger on phrases like \"crypto tax Sweden\", \"Bitcoin Sweden\", \"kryptovaluta skatt\", \"cryptocurrency gains Sweden\", \"crypto income Sweden\", \"staking Sweden\", \"mining income Sweden\", \"NFT tax Sweden\", \"K4 form crypto\", \"Skatteverket crypto\", \"genomsnittsmetoden\", \"average cost method Sweden\", \"DeFi tax Sweden\", \"Inkomstdeklaration crypto\", \"kapitalvinst krypto\", or any question ab...Votes: 0GitHub stars: 478
- Sweden PayrollUse for running Swedish payroll in 2026: preliminary tax withheld from pay (preliminärskatt) under the 2026 tax tables (skattetabeller), the 30% rate, jämkning and SINK decisions; employer contributions (arbetsgivaravgifter) of 31.42%, 10.21% from age 67, the youth reduction for those born 2003-2007 from 1 April 2026 (20.81% up to SEK 25,000 a month) and the växa refund for a first or second employee; taxable benefits (förmåner) in the base; the monthly employer return (arbetsgivardeklaration...Votes: 0GitHub stars: 478
- Sweden Vat ReturnSwedish VAT (moms) and the VAT return (momsdeklaration) for 2026, for a business registered or registering for VAT in Sweden. Covers the 25%, 12% and 6% rates and their 2026 scope, including the temporary 6% food rate from 1 April 2026 to 31 December 2027 and 6% on dance events from 1 July 2026; the SEK 120,000 small-business exemption and the EU SME scheme (EUR 100,000); monthly, quarterly and annual periods by turnover with their deadlines; input VAT limits (cars, representation, mixed use)...Votes: 0GitHub stars: 478
- Switzerland Crypto TaxUse this skill whenever asked about Switzerland cryptocurrency or digital asset taxation. Trigger on phrases like \"crypto tax Switzerland\", \"Bitcoin Switzerland\", \"cryptocurrency gains Switzerland\", \"crypto income Switzerland\", \"staking Switzerland\", \"mining income Switzerland\", \"NFT tax Switzerland\", \"wealth tax crypto\", \"Vermögenssteuer crypto\", \"ESTV crypto\", \"Kursliste crypto\", \"Kreisschreiben 36\", \"professional trader crypto Switzerland\", \"gewerbsmässiger Hande...Votes: 0GitHub stars: 478
- Switzerland VatSwiss VAT (MWST, TVA, IVA) for tax year 2026: who must register (worldwide turnover of CHF 100,000, CHF 250,000 for non-profit clubs, foreign businesses, electronic platforms since 2025), the 8.1%, 2.6% and 3.8% rates, the taxable base and input tax, the effective method and the net tax rate method (Saldosteuersatz, ten rates, CHF 5,024,000 / CHF 108,000), quarterly, semi-annual, monthly and the new annual reporting option (CHF 5,005,000), the 60-day filing and payment deadline, reverse charg...Votes: 0GitHub stars: 478
- Sx Personal Income Tax TablesSint Maarten personal income tax calculation reference for calendar year 2026. Uses enacted regulation AB 2026 number 11 and its income-tax annex to explain the low-income override, marginal bands, lookup-table interpolation and basic credit already embedded in published amounts. Reproduces verified worked examples and distinguishes taxable income from salary or turnover. Highlights rounding risks when rebuilding the schedule and avoids assuming eligibility for child, elderly or sole-earner s...Votes: 0GitHub stars: 478
- Sx Turnover TaxSint Maarten turnover-tax reference checked in 2026 against the official statute and tax-administration guidance. Covers the five-percent rate, receipts-based timing, authorised invoice accounting, treatment of genuine customer disbursements, monthly returns and selected exemption conditions. Explains the special export boundary encompassing the French side of the island and statutory export-evidence requirements. Includes worked computations and distinguishes exemption from absence of filing...Votes: 0GitHub stars: 478
- Sx Wage Tax TablesSint Maarten wage-tax table reference for 2026 based on Annex II to AB 2026 number 11. Covers pay-period selection, the column-thirteen wage-tax base, exact nil-withholding thresholds, the embedded basic credit and the top-of-table calculation. Includes the official low-pay and high-pay examples and distinguishes extraordinary-payment rates from normal salary withholding. Explains why the source’s conditional AOV/AWW illustration does not establish a complete contribution regime. Applies to D...Votes: 0GitHub stars: 478
- Sz Company FormationEswatini Company Formation and Entity Choice for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about company formation in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.Votes: 0GitHub stars: 478
- Sz Corporate Income TaxEswatini Corporate Income Tax for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about corporate income tax in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.Votes: 0GitHub stars: 478
- Sz Cross BorderEswatini cross-border income tax for the year of assessment 1 July 2025 to 30 June 2026 (tax year 2026) under the Income Tax Order 1975 as amended by the Income Tax (Amendment) Act 2023 (in force from 1 July 2024). Covers the source basis and the deemed-source rules, ordinary residence, the permanent establishment definition (fixed place, 30-day services test, dependent agents), non-resident shareholders tax at 15% (the 12.5% rate for Botswana, Lesotho, Namibia and South Africa companies is r...Votes: 0GitHub stars: 478
- Sz Income TaxEswatini Personal Income Tax for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about personal income tax in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.Votes: 0GitHub stars: 478
- Sz Payroll SocialEswatini Payroll and Social Contributions for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about payroll and social contributions in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.Votes: 0GitHub stars: 478