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French local business taxes for tax year 2026: the cotisation foncière des entreprises (CFE), the CVAE and the cap on the contribution économique territoriale (CET). Covers who is within the CFE (letting thresholds included), the N-2 rental-value base, the 2026 minimum-base bands, the creation-year exemption and the half base in the following year, the EUR 5,000 small-turnover exemption, artisan, Corsica and industrial reductions, the 1.12% chamber tax and 1% management fee, the June acompte and 15 December balance, forms 1447-C-SD and 1447-M-SD, the CVAE thresholds, rates and relief, and the CET cap (1.531% for 2026). Trigger on: CFE, cotisation foncière des entreprises, CFE micro-entrepreneur, base minimum CFE, CVAE, plafonnement CET, 1447-C, 1327-CET. Out of scope: corporate income tax (fr-corporate-tax), self-employed income tax (fr-income-tax), social contributions (fr-social-contributions), rental income tax (fr-rental-income), setting up (france-formation), booking the tax (fran
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npx skills add openaccountants/openaccountants --skill fr-cfe -a claude-code
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aiqbench calculează scorul de încredere din semnale publice. Nu este un audit de securitate, așa că citește un skill înainte să-l instalezi.
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- ie-cgtopenaccountants/openaccountantsIrish Capital Gains Tax (CGT) for individuals, tax year 2026. Covers the standard rate of 33% for disposals up to 6 October 2026 and 31% from 7 October 2026 (Financial Resolution No. 3 and section 36 of the Finance (No. 2) Bill 2026, provisional until enacted), development land at 33%, the EUR 1,270 annual exemption, the computation and allowable costs, share identification, losses, Principal Private Residence relief, Revised Entrepreneur Relief at 10% (lifetime limit EUR 1,500,000 for gains from 1 January 2026), Retirement Relief, the site to a child relief, indexation, the CG50A clearance and 15% withholding, payment by 15 December or 31 January, returns on Form 11, Form 12 or CG1 by 31 October, surcharges and interest. Triggers: Ireland CGT, 31% capital gains, CG50, Entrepreneur Relief, Form CG1. Out of scope: companies (ie-corporation-tax), gifts and inheritances on the recipient side (ie-cat), remittance basis (ie-non-dom), treaty credits (ie-foreign-tax-and-withholding).Finanțe★ 463
- ie-catopenaccountants/openaccountantsIreland's Capital Acquisitions Tax (CAT) on gifts and inheritances for 2026. Covers the single 33% rate; the Group A, B and C thresholds in two 2026 periods (EUR 400,000 / 40,000 / 20,000 for benefits taken to 6 October 2026, and EUR 420,000 / 44,000 / 22,000 from 7 October 2026 under Finance (No. 2) Bill 2026 s.66, which Revenue already applies); aggregation since 5 December 1991; the EUR 3,000 small gift exemption; the spouse and civil partner exemption; dwelling house exemption; agricultural and business relief at 90%; valuation date; the 31 October pay-and-file date and the 80% IT38 filing trigger; late filing surcharge, under-valuation surcharge and interest; residence, domicile and foreign tax credits. Trigger on 'Irish inheritance tax', 'Irish gift tax', 'CAT threshold', 'Group A', 'IT38', 'small gift exemption', 'dwelling house exemption', 'agricultural relief', 'business relief'. Out of scope: capital gains tax (ie-cgt), residence and domicile in depth (ie-cross-border, ie-nonFinanțe★ 463
- ch-lump-sumopenaccountants/openaccountantsSwiss expenditure-based (lump-sum) taxation, Besteuerung nach dem Aufwand / imposition d'après la dépense / Pauschalbesteuerung, for tax year 2026. Covers who qualifies (non-Swiss, first Swiss residence or back after 10 years, no gainful activity in Switzerland, both spouses), the federal base (worldwide living costs, at least CHF 435,000, 7x rent or rental value, 3x board and lodging), the control calculation on Swiss-source and treaty-relieved income, the modified lump-sum under seven tax treaties, cantonal minimums and wealth tax (Zug, Geneva, Vaud, Ticino, Valais, Graubünden, Bern; abolished in Zurich, Basel-Stadt, Schaffhausen, Appenzell Ausserrhoden), filing, payment, fines and how the regime ends. Trigger on: lump-sum tax Switzerland, forfait fiscal, Pauschalsteuer, Aufwandbesteuerung, expenditure-based taxation, move to Switzerland without working. Out of scope: ch-federal-income-tax (ordinary tariff and deductions), ch-cantonal-tax, ch-ahv-iv, ch-cross-border.Finanțe★ 463
- monaco-vatopenaccountants/openaccountantsMonaco VAT working paper for 2026 using the Monaco turnover tax code and the France Monaco convention. Covers standard rate calculations, ordinary franchise thresholds, start date and threshold crossing tests, input deduction, business service reverse charge, monthly or permitted quarterly filing, Monaco DSF procedures and statutory penalties. Use for Monaco TVA, VAT returns, small business exemption and foreign service questions. Requires transaction evidence and the assigned filing calendar. Includes input recovery coefficients, capital adjustments, refunds, exports, imports, EU reporting and documented portal onboarding, and awaits a named Monaco professional review.Testare★ 463
- ch-ahv-ivopenaccountants/openaccountantsSwiss AHV/IV/EO social contributions of the self-employed and of non-employed persons for 2026. Covers who counts as self-employed, the full rate of 10.0% (AHV 8.1%, IV 1.4%, EO 0.5%) from CHF 60,500, the full sliding scale from CHF 10,100 (5.371%) and the minimum contribution of CHF 530, how the contribution income is found (tax assessment, add-back of own contributions, interest on own capital, rounding), provisional (Akonto) and final contributions, the allowance past reference age, 5% late interest, non-employed contributions by wealth (CHF 530 to 26,500), voluntary BVG and the pillar 3a limits for 2026 (CHF 7,258 / 20% up to CHF 36,288). Trigger on: AHV Selbständige, AHV/IV/EO self-employed, sinkende Beitragsskala, Akontobeiträge, Beitragsverfügung, Nichterwerbstätige AHV, Säule 3a Selbständige. Out of scope: ch-payroll (employees), ch-federal-income-tax and ch-cantonal-tax (the tax return), ch-cross-border (which country insures).Finanțe★ 463
- fo-vatopenaccountants/openaccountantsPrepare ordinary Faroese MVG registration and quarterly VAT working papers in 2026. Exempt sectors, detailed place-of-supply rules, real property and import valuation require additional classification. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence requirements and computation examples. Retain source evidence and effective dates; unresolved points and professional review remain explicit. Use the linked official materials when checking a case, and obtain a qualified local review before filing or making a payment. Read the explicit exclusions before applying its calculations to different facts.Finanțe★ 463
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