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Claude Skills by openaccountants
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- Be Income TaxBelgian personal income tax (personenbelasting / impot des personnes physiques) for self-employed residents: traders and business owners (winst) and liberal professions (baten), for income 2026 (assessment year 2027). Covers the art. 130 scale (25%, 40%, 45%, 50%), the EUR 11,550 tax-free amount, actual costs versus the art. 51 lump sum (30% capped at EUR 6,070 for profits; 28.7% to 3% capped at EUR 5,340 for benefits), deduction of social contributions and VAPZ, restaurant and gift limits, c...Votes: 0GitHub stars: 478
- Be Payroll WithholdingBelgian payroll withholding (bedrijfsvoorheffing / précompte professionnel) on employees' and directors' pay for 2026, computed with the key formula (sleutelformule) of Annex III to the KB/WIB 92. Covers the five steps: pay after employee social security, annualisation, flat-rate professional expenses (30%, capped at EUR 6,070), the withholding scale (which builds in a 7% local surcharge), the tax-free amount, the marital quotient, reductions for children, dependants and single parents, and t...Votes: 0GitHub stars: 478
- Be Social ContributionsBelgian social contributions for the self-employed (sociale bijdragen zelfstandigen / cotisations sociales des indépendants) for contribution year 2026, under Royal Decree No. 38 and the RSVZ / INASTI 2026 amounts. Covers the 20.50% rate up to EUR 75,024.54 and 14.16% up to EUR 110,562.42, the minimum quarterly contribution of EUR 890.42 and maximum of EUR 5,103.05, provisional contributions on income of three years earlier revalued by 1.07236269, regularisation, starters (primostarters), sec...Votes: 0GitHub stars: 478
- Be Transfer PricingBelgian transfer pricing (verrekenprijzen / prix de transfert) for income year 2026 (assessment year 2027): Belgian companies and Belgian establishments of foreign companies that deal with associated enterprises abroad. Covers the arm's length rule in art. 185, § 2 WIB 92 (upward and downward adjustments), abnormal or gratuitous advantages (art. 26, 79 and 206/3), the BEPS 13 documentation duties in art. 321/1 to 321/7 (master file 275 MF, local file 275 LF, country-by-country report 275 CBC,...Votes: 0GitHub stars: 478
- Be Vat ReturnPreparing and filing the Belgian periodic VAT return (periodieke btw-aangifte / déclaration périodique TVA) for tax year 2026: who files, the 21%, 12%, 6% and 0% rates (hotels and campsites 12% from 1 March 2026), monthly or quarterly filing (EUR 2,500,000 test, EUR 50,000 intra-EU test), the 20th and 25th deadlines and the 2026 calendar, Intervat, which grid each transaction goes in, domestic reverse charge for construction (KB nr. 1 art. 20) and other customer-pays cases, the annual client ...Votes: 0GitHub stars: 478
- Belgium BookkeepingBelgian bookkeeping for financial years running in 2026: who must keep books under the Code of Economic Law (WER / CDE art. III.82 to III.95), double-entry books for every company, the simplified three-journal method for sole traders, general partnerships and limited partnerships with turnover up to EUR 500,000 (EUR 620,000 for fuel retailers), the minimum chart of accounts (MAR / PCMN) in annex 1 to the Royal Decree of 21 October 2018, the 2019 valuation rules, the balance sheet and profit a...Votes: 0GitHub stars: 478
- Belgium Crypto TaxUse this skill whenever asked about Belgium cryptocurrency or digital asset taxation. Trigger on phrases like \"crypto tax Belgium\", \"Bitcoin Belgium\", \"cryptocurrency gains Belgium\", \"crypto income Belgium\", \"staking Belgium\", \"mining income Belgium\", \"NFT tax Belgium\", \"goede huisvader crypto\", \"bon père de famille crypto\", \"speculative income Belgium\", \"miscellaneous income Belgium\", \"divers inkomen crypto\", \"revenus divers crypto\", \"professional income crypto Bel...Votes: 0GitHub stars: 478
- Belgium EinvoiceBelgian structured e-invoicing for 2026: the B2B obligation in force since 1 January 2026 under VAT Code art. 53 § 2bis (Law of 6 February 2024, amended by the Law of 10 February 2026), the Royal Decree of 8 July 2025 (Peppol BIS in UBL over the Peppol network, rounding, fines), who must send and who must be able to receive, exclusions (art. 44 exempt businesses, flat-rate farmers, businesses not established in Belgium), self-billing, credit notes, the EUR 1,500 / 3,000 / 5,000 fines, the thr...Votes: 0GitHub stars: 478
- Belgium Financial StatementsPreparing and filing Belgian annual accounts (jaarrekening / comptes annuels) for financial years closing in 2026: the Companies and Associations Code (WVV / CSA) size criteria for micro, small and large companies (EUR 900,000 / 450,000 / 10 and EUR 11,250,000 / 6,000,000 / 50), the full, abbreviated and micro schemes of the Royal Decree of 29 April 2019, approval within six months, filing with the National Bank (NBB) within 30 days of approval and at the latest seven months after year-end, t...Votes: 0GitHub stars: 478
- Belgium PayrollBelgian payroll for 2026 from the employer side: employee social security of 13.07% (RSZ / ONSS), the private-sector employer rate of 24.92% (19.88% plus wage moderation for most workers), the social and fiscal work bonus (werkbonus), the structural reduction, the exemption above the quarterly pay ceiling, first-hire reductions, the company car solidarity contribution and the 2026 reference CO2 for the benefit in kind, meal vouchers and eco-cheques, how withholding (bedrijfsvoorheffing) fits ...Votes: 0GitHub stars: 478
- Bermuda TaxUse this skill whenever asked about Bermuda taxation, payroll tax, customs duties, or the absence of income tax and VAT in Bermuda. Trigger on phrases like \"Bermuda tax\", \"Bermuda VAT\", \"Bermuda payroll tax\", \"Bermuda customs\", or any request involving Bermuda tax compliance. Bermuda does NOT have income tax, capital gains tax, or VAT. Revenue is raised through payroll tax, customs duties, and various fees. ALWAYS read this skill before handling any Bermuda tax work.Votes: 0GitHub stars: 478
- Bf Company FormationBurkina Faso company formation and entity choice workpaper for the 2026 intake. It separates SARL, ordinary SA and SAS rules, subscription from paid capital, incorporation from RCCM personality, and company accounts approval from tax filing. Use it to prepare articles, contribution evidence, capital payment schedules, the SARL audit threshold test, declaration of existence and beneficial owner tax records. The official OHADA company Act and selected 2026 CGI articles are the sources actually ...Votes: 0GitHub stars: 478
- Bf Company Property TaxBurkina Faso annual company property tax workpaper for the 2026 tax year, covering the taxe foncière des sociétés under CGI articles 251 to 257. Use for questions about SA, SAS and SARL property ownership, usufruct, the January ownership test, owner-occupied buildings, rental valuation, major repairs paid by tenants and construction leases. It calculates the statutory rental-value base and tax, distinguishes two ordinary exemptions, lists the annual occupancy declaration contents and applies ...Votes: 0GitHub stars: 478
- Bf Corporate TaxBurkina Faso corporate income tax reference for the 2026 tax year, covering ordinary IS scope, partnership elections, taxable-profit adjustments, the minimum tax, advance payments and the annual return. Use for questions about the 27.5 percent company tax, loss-making companies, the RNI or RSI minimum, CGA reductions, first-year exemptions, head-office fees, donations and distributions. The Guide separates statutory preparation requirements from unverified form boxes and portal actions. It su...Votes: 0GitHub stars: 478
- Bf Income TaxBurkina Faso business income tax reference for the 2026 tax year, covering individuals with commercial, industrial, agricultural or non-commercial professional income. Use for IBICA, IBNC, progressive annual profit bands, minimum tax, CGA reductions, turnover regimes, CME contributions and the election from a microenterprise regime to real-profit taxation. It distinguishes accrual business profit from the professional receipts-and-paid-expenses base, and separates statutory return preparation...Votes: 0GitHub stars: 478
- Bf Investment IncomeBurkina Faso investment income and IRCM withholding workpaper for the 2026 tax year. Use for individual investors receiving dividends, deposit or loan interest, associates receiving company advances, and companies or intermediaries preparing the related withholding records. It separates ordinary receivables from securities and company borrowings, tests the new-company distribution reduction, and states selected savings, public-debt, director and redistribution exemptions with their conditions...Votes: 0GitHub stars: 478
- Bf Nonresident Services WithholdingBurkina Faso non-resident services withholding for 2026: determine payer and service scope, classify ordinary services versus exclusively road carriage of goods, include incidental expenses, calculate withholding and prepare the monthly declaration information. Use it for foreign consultancy, technical assistance, intellectual property payments, head-office charges and road-freight service payments provided or used locally. It records the statutory remittance deadline, individual certificate ...Votes: 0GitHub stars: 478
- Bf PayrollBurkina Faso payroll tax reference for the 2026 tax year, covering employer IUTS salary withholding and the separate employer-funded TPA. Use for monthly salary bands, current housing, function and transport exemptions, pension and professional-expense deductions, benefits in kind, family reductions, monthly remittance and the small-payment half-year option. It explains the statutory payroll records and annual statements, with two executable cases including a remittance-frequency decision. Th...Votes: 0GitHub stars: 478
- Bf Social ContributionsBurkina Faso social contribution workpaper for the 2026 tax year, covering the ordinary CNSS employee branches, individual contribution ceiling, remuneration and benefits in kind, expense exclusions, employer and employee splits, declaration fields and the public monthly or quarterly payment instructions. Use for CNSS contribution calculations, the twenty-worker reporting boundary, company vehicles, voluntary pension contributions and separating social contributions from payroll taxes. Two ex...Votes: 0GitHub stars: 478
- Bf Tax OptimizationBurkina Faso lawful tax comparison workpaper for 2026, covering turnover regime classification, documented CME to RSI and RSI to RNI elections, approved management centre relief, minimum tax comparisons and ordinary deduction evidence. Use it for questions about whether a tax reduction actually changes the amount payable, what conditions attach to an option, and how a verified employer TPA base calculation differs from an unresolved interaction between relief provisions. It reads the official...Votes: 0GitHub stars: 478
- Bf Tax OverviewBurkina Faso tax intake and routing workpaper for 2026. It directs business income, corporate tax, VAT, payroll withholding, social contributions, transfer pricing and non-resident services withholding to their separate source homes. Use it to distinguish turnover from profit, employee deductions from employer charges, tax declarations from company accounts approval, and ordinary domestic jobs from specialist cross-border questions. It preserves the previous overview topics as routed items or...Votes: 0GitHub stars: 478
- Bf Transfer PricingBurkina Faso transfer pricing for 2026: identify controlled transactions, screen annual declaration and audit documentation obligations separately, and prepare a master file and local file. Use this Guide for related-party prices, the exact XOF one billion threshold boundary, domestic controlled transactions, privileged-tax counterparties, audit documentation requests and documentation penalties. It incorporates the signed July 2026 documentation order rather than relying on the superseded or...Votes: 0GitHub stars: 478
- Bf VatBurkina Faso VAT reference for the 2026 tax year, covering ordinary domestic supplies, the reduced hospitality and domestic-air rates, imported services, input-tax allocation, monthly returns and statutory VAT withholding. Use for TVA, eSINTAX preparation, export deduction rights, goods-exporter refund eligibility, mixed taxable and exempt activity, platform sales and the evidence needed to credit withholding. It corrects blanket turnover and exemption assumptions by stating the statutory con...Votes: 0GitHub stars: 478
- Bg Company FormationCompany formation and entity choice in Bulgaria for 2026, in euro after the 1 January 2026 changeover. Covers the sole trader (ET), the limited liability company (OOD, and EOOD with one owner) and the joint-stock company (AD); minimum capital (EUR 1 for an OOD or EOOD, EUR 25,000 for an AD) and how much must be paid in before registration; registration in the Commercial Register at the Registry Agency and how fast it decides; the state registration fees; the euro conversion of existing compan...Votes: 0GitHub stars: 478
- Bg Corporate Income TaxBulgarian corporate income tax (корпоративен данък) for tax year 2026 under the Corporate Income Tax Act (ZKPO). Covers who pays; the 10% rate; the tax result built from the accounting result with permanent and temporary differences; non-deductible expenses and hidden profit distribution; tax depreciation categories I to VII and their maximum rates; tax losses carried forward for five years; the 3:1 thin capitalisation rule (art. 43) and the 30% EBITDA interest limitation above EUR 3,000,000 ...Votes: 0GitHub stars: 478
- Bg Cross BorderBulgarian cross-border tax for tax year 2026 under the Corporate Income Tax Act (ZKPO), the Personal Income Taxes Act (ZDDFL) and the Tax and Social Security Procedure Code (DOPK). Covers tax residence of individuals (permanent address, more than 183 days in 12 months, centre of vital interests) and of companies (incorporation); Bulgarian-source income of non-residents; permanent establishment and fixed base; final withholding at 5% on dividends and 10% on interest, royalties, technical servi...Votes: 0GitHub stars: 478
- Bg Tax OverviewOverview of the Bulgarian tax system for tax year 2026, in euro after the 1 January 2026 changeover. Gives the headline figures in one place: the calendar tax year, the National Revenue Agency, who is taxed on worldwide income, the flat 10% personal and corporate income tax, the 15% sole-trader rate, the 5% dividend tax, the Pillar Two 15% top-up for groups with EUR 750 million revenue, the 20% and 9% VAT rates and the EUR 51,130 registration threshold, the 2026 insurable income limits, and t...Votes: 0GitHub stars: 478
- Bg Transfer PricingBulgarian transfer pricing (трансферно ценообразуване) for tax year 2026 under the Corporate Income Tax Act (ZKPO) Article 15, the Tax-Insurance Procedure Code (DOPK) Chapter 8a (Articles 71a to 71zh), Articles 116 and 278a, the related-party definition in DOPK Additional Provisions para. 1 item 3, and Ordinance N-3 of 7 November 2025 on the market price methods, which replaced Ordinance N-9 from 1 January 2026. Covers who is related, the arm's length rule for domestic and cross-border deals,...Votes: 0GitHub stars: 478
- Bh Company FormationCompany formation and entity choice in Bahrain, 2026: W.L.L., closed and public shareholding companies, partnerships, branches, individual establishments and Sijili, with minimum capital and commitments from the Sijilat portal. Use for questions like how to set up a company in Bahrain, minimum capital W.L.L. Bahrain, or can a foreigner own 100% in Bahrain.Votes: 0GitHub stars: 478
- Bh Corporate Income TaxBahrain hydrocarbon income tax and Domestic Minimum Top-up Tax (DMTT) screening and simplified computations for tax year 2026. Covers statutory taxpayer scope, adjusted income, returns and penalties. Current general corporate-tax enactment status and electronic filing/payment workflows remain unconfirmed.Votes: 0GitHub stars: 478
- Bh Cross Border TaxBahrain cross-border tax for the 2026 tax year. Covers what Bahrain law does and does not impose on cross-border income: no withholding tax on dividends, interest, royalties or service fees paid to non-residents; residence of companies under the Domestic Minimum Top-up Tax (DMTT) and the NBR 183-day test for individuals' certificates of residence; permanent establishment under the DMTT Executive Regulations; the 46% hydrocarbon income tax on foreign companies; how foreign taxes count as Cover...Votes: 0GitHub stars: 478
- Bh Income TaxBahrain personal income tax screening for 2026 using an explicitly dated EDB official archive. Separates personal income tax from payroll, end-of-service, VAT and foreign-country obligations. No payroll or VAT filing is authorised by this Guide.Votes: 0GitHub stars: 478
- Bh Payroll SocialBahrain private-sector payroll screening for 2026, including sourced employee pension/unemployment components, work-injury base rate, wage cap, EOSB and payment penalties. Holds employer pension phase-in implementation and the new October 2026 minimum-base amount pending source confirmation.Votes: 0GitHub stars: 478
- Bh Tax OverviewBahrain tax router for 2026: personal tax screening, hydrocarbon tax, DMTT, payroll/social insurance, VAT, transfer pricing and cross-border domain owners. Makes current-year procedural and source holds explicit.Votes: 0GitHub stars: 478
- Bh Transfer PricingBahrain transfer pricing for the 2026 tax year. Bahrain has no general transfer pricing regime. This skill sets out the three rule sets that do exist: the arm's length adjustment, the five methods and the local file and master file under the Domestic Minimum Top-up Tax (DMTT) for multinational groups with revenue of EUR 750 million or more; country-by-country reporting under Ministerial Order No. 28 of 2021 (BHD 342 million threshold, notification, report, penalties); and the 46% hydrocarbon ...Votes: 0GitHub stars: 478
- Bi Capital Income TaxCompute the verified part of an individual's Burundi capital-income and disposal-gain tax for calendar 2026. Use this Guide to classify nonbusiness investment receipts, distinguish private immovable gains from business-asset sales, select the statutory private-property holding-period coefficient, test the housing exemption and limit the land-registration-duty credit. It separates Treasury-interest relief from the secondary-market Treasury-gain exemption added in July. It also identifies the s...Votes: 0GitHub stars: 478
- Bi Company FormationChoose between a Burundi sole-member company, a private limited company and a foreign branch using the national company code and the development agency’s published registration procedure. This Guide covers founder numbers, capital subscription and payment, articles, bank evidence, the public application inputs and official registration fees. It distinguishes commercial registration by ADB from the tax identification number reserved to OBR and routes post-registration income tax, VAT and emplo...Votes: 0GitHub stars: 478
- Bi Corporate Income TaxCompute ordinary corporate business income tax for a Burundi resident company or a nonresident permanent establishment during calendar 2026. Use this Guide to bridge accounting profit to taxable profit, compare the turnover minimum, track loss use, calculate provisional payments and prepare the published OBR corporate return. It separates ordinary trading gains from the individual capital-gains regime and routes dividends, interest, royalties and foreign service payments to the withholding Gu...Votes: 0GitHub stars: 478
- Bi Cross Border TaxClassify cross-border income under Burundi’s domestic rules before calculating tax or applying an asserted treaty benefit. This Guide covers ordinary residence tests, domestic income source, fixed-place and service or construction permanent establishments, the source-withholding categories and capped foreign-tax credit with documentary requirements. It gives the published monthly withholding fields and separates withholding from the recipient’s ultimate business or capital-gain liability. The...Votes: 0GitHub stars: 478
- Bi Income TaxDetermine how an individual’s Burundi income is classified before choosing a rate or return. This Guide covers residence routing, annual employment and rental bands, ordinary business profit versus the turnover minimum, the current quarterly micro-business rule and the distinction between individual capital gains and company business gains. It explains the agricultural exemption’s boundaries and the published annual and quarterly business return fields. Monthly payroll deductions belong to th...Votes: 0GitHub stars: 478
- Bi Payroll SocialCalculate monthly employment income withholding and ordinary private-sector INSS contributions in Burundi during 2026. This Guide separates the payroll tax base from the contribution base, applies the pension and occupational-risk ceilings separately, and distinguishes monthly OBR remittance from quarterly INSS declaration and payment. It covers principal versus secondary employment, qualifying termination payments, payroll records and the published monthly tax form. The annual foreign-labor ...Votes: 0GitHub stars: 478
- Bi Property TransactionsPrepare a Burundi property acquisition, mortgage-registration or electronic-title workpaper for calendar 2026. This Guide separates the January and July budget periods, identifies the purchaser’s property wealth tax, calculates the statutory mortgage charge and electronic-title fee, and keeps urban building-permit tax separate from transfer costs. It also identifies the principal land-registration valuation, notarial, notification and security-document rules. Rental income and the seller’s in...Votes: 0GitHub stars: 478
- Bi Tax OverviewBuild a Burundi compliance plan for calendar 2026 by identifying the taxpayer, income category, taxable activity and reporting period before choosing a return. This Guide routes individual, company, VAT, payroll, social contribution, related-party and cross-border questions to one substantive home each. It explains the distinction between a calendar income-tax year and the two budget-law periods within 2026, the official tax and registration authorities, registration and records, and the publ...Votes: 0GitHub stars: 478
- Bi Transfer PricingIdentify a Burundi company’s foreign related-party transactions and prepare the statutory profit-adjustment and supporting-documentation analysis for 2026. This Guide covers the income law’s control tests, transfers to privileged or noncooperative jurisdictions, the obligation to justify a pricing policy, and the separate restrictions on related-party interest. It distinguishes the first-half financing exception from the additional July budget conditions and shows how a documented price diffe...Votes: 0GitHub stars: 478
- Bi Vat GstDetermine whether an ordinary Burundi business must register for VAT, distinguish the two registration periods in calendar 2026, classify supplies and compute a monthly return using the published OBR fields. This Guide covers output VAT, documentary input-credit conditions, imported services, the excess-credit refund sequence and the separate purchase, import and stock registration triggers. It distinguishes exempt healthcare and medicines from the limited intermediate-rate categories rather ...Votes: 0GitHub stars: 478
- Bj Business Income TaxPrepare a Benin individual business-profit tax working paper for 2026 using the law applicable to the actual income period. Use this Guide for a sole trader, independent professional or taxable transparent-entity member whose IBA status is established. It distinguishes business profits from salary and rental income, screens the separate TPS regime and records the individual-specific deduction, depreciation, loss, ordinary-rate and minimum-tax rules. Two executable cases compare the minimum wi...Votes: 0GitHub stars: 478
- Bj Company FormationPrepare a Benin company registration file and capital comparison for an ordinary SARL, SUARL or SA in 2026. Use this Guide to identify the legal form, national SARL capital rules, OHADA capital-payment and audit conditions, published APIEx fees and required registration documents. It distinguishes share capital from administrative fees and provides two executable comparisons. Other forms, regulated activities, foreign-document requirements and annual compliance need their own confirmed instru...Votes: 0GitHub stars: 478
- Bj Corporate Income TaxPrepare an ordinary Benin corporate income-tax calculation and instalment reconciliation for 2026 using the law governing the actual accounting period. Use this Guide to screen company scope and territorial conditions, compare ordinary tax with the applicable minimum, distinguish separate levies and organise annual financial-statement attachments and payment evidence. Two executable examples show how the minimum affects the result. Complete expense adjustments, credits, incentives, mining and...Votes: 0GitHub stars: 478
- Bj Cross Border WithholdingPrepare a Benin domestic withholding schedule for dividends, ordinary interest and payments for foreign services or royalties in 2026. Use this Guide to establish recipient residence, permanent-establishment facts, treaty evidence, the correct gross base and the relevant payment, accounting-entry, expense or meeting event. It separates ordinary category rules from June-law retained-profit, capital-gain and rental-platform cases whose full calculations remain open. Two executable examples comp...Votes: 0GitHub stars: 478
- Bj Income TaxPrepare a monthly Benin salary income-tax working paper for 2026 under the ITS chapter. Use this Guide to establish salary-tax scope and residence conditions, identify the supported taxable-pay inputs, apply monthly bands and distinguish the separate March and June levies. It also identifies employer declarations and the special foreign-payer reporting route. Two executable salary examples recompute ordinary and additional tax. Complete benefit valuation, exceptional pay, nonsalary personal i...Votes: 0GitHub stars: 478