de-trade-tax
De la autor
German trade tax (Gewerbesteuer, GewSt) for collection period 2026: who is liable (sole traders and partnerships with a commercial business, every GmbH, UG and AG; free professions excluded), trade income (Gewerbeertrag) with the § 8 add-backs (one quarter of financing items above EUR 200,000) and § 9 reductions (Grundsteuer, partnership shares, 15% participation exemption, donations), the EUR 24,500 allowance, the 3.5% base rate, the municipal multiplier (Hebesatz, at least 200% for 2026, 280% from 2027), the § 35 EStG income tax credit (four times the base amount, capped), loss carry-forward (EUR 1 million plus 60%), apportionment between municipalities (Zerlegung), the return, quarterly prepayments, surcharges and interest. Trigger on: Gewerbesteuer, GewSt, Hebesatz, Gewerbeertrag, Steuermessbetrag, Freibetrag 24.500, Hinzurechnungen, Kürzungen, § 35 EStG, Zerlegung, Gewerbesteuer-Vorauszahlung, trade tax Germany. Out of scope: income tax of the owner (de-self-employed-income-tax, d
Instalare
npx skills add openaccountants/openaccountants --skill de-trade-tax -a claude-code
Se instalează în .claude/skills/de-trade-tax/ · Fiecare comandă descarcă skill-ul direct de pe GitHub cu utilitarul open source skills.
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De ce 81
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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- dk-payrollopenaccountants/openaccountantsUse this skill to run Danish payroll for 2026: registering as an employer on virk.dk, the monthly eIndkomst report and its 2026 deadlines (the 10th of the next month for small and medium employers, the last banking day of the month for large ones), the eSkattekort (hovedkort, bikort, frikort) and the forskudsopgørelse behind it, the withholding order (ATP, then 8% AM-bidrag, then A-skat at the trækprocent after the monthly fradrag), ATP of DKK 99 employee and DKK 198 employer a month, holiday pay under the Holiday Act (ferietillæg 1%, feriegodtgørelse 12.5%, FerieKonto), free car and free phone, payslips and penalties. Trigger phrases: lønkørsel, A-skat, am-bidrag, trækprocent, skattekort, eIndkomst, feriepenge, fri bil, Danish payroll. Out of scope: the employee's own tax computation (dk-income-tax), employer social contributions and Samlet Betaling (dk-social-contributions), self-employed B-tax (dk-income-tax), company tax (dk-corporate-tax).Finanțe★ 463
- 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
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- 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
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