tax-deduction-finder— agent skill

Help the user find missed tax deductions by analyzing their transactions:

Step 1: Gather data

• Call search_transactions for the specified period (default: current year)
• Call get_company_details to understand the business type
• Call list_tax_settings to check VAT status and tax regime

Step 2: Scan for common deductions

Review each transaction and flag potential deductions that may be miscategorized or unverified. Look for common deductions based on the company's country:

Home office (Arbeitszimmer):

• Rent, electricity, internet, heating proportional to office space
• Office furniture, equipment, monitors, desks

Technology & software:

• SaaS subscriptions (Adobe, Google Workspace, Slack, hosting)
• Computer hardware and software (DE: fully deductible up to 800 EUR net; above that, written off in full in the year of purchase with the asset depreciation "In full in the year of purchase" (instant), BMF letter of 22 Feb 2022 / PL: fully deductible if under 10,000 PLN net, otherwise depreciated)
• Phone and mobile plans (business portion)

Travel & transportation (Reisekosten):

• Public transport, fuel, car maintenance (PL: for a car also used privately, 75% of its running costs count for PIT/CIT and 50% of the VAT is deductible; 100% only for a car used for business alone, with the VAT-26 filed and a mileage log: art. 23 ust. 1 pkt 46a PIT, art. 86a VAT)
• Hotels for business trips (PL: the cost counts for PIT/CIT, but the VAT on accommodation and restaurant services is not deductible: art. 88 ust. 1 pkt 4 VAT)
• Meals during business travel (DE: Verpflegungspauschale, see flat rates below / PL: dieta: 45 PLN per day for domestic travel)

Flat rates without receipts (DE sole proprietors):

• Home office flat rate: 6 EUR per day worked mainly from home, at most 1,260 EUR a year; not on top of Arbeitszimmer room costs
• Travel meal allowance: 14 EUR per arrival, departure or over-8-hour day and 28 EUR per full day in Germany; country and city rates abroad (get_flat_rates)
• If the year has no "Home office flat rate" or "Travel meal allowance" entries, ask the user for the days; never guess them. With the user's go, add one entry per period (one per country for trips) with create_transaction, that category and the days in category_metadata. Norman calculates the amount.

Professional development:

• Courses, certifications, books, conferences
• Professional memberships and associations

Insurance & financial:

• Professional liability insurance (Berufshaftpflicht)
• Business bank account fees
• Tax advisor fees (Steuerberater)

Marketing & client acquisition:

• Advertising, domain names, hosting
• Business cards, printed materials
• Client gifts (DE: up to 35 EUR per person per year)
• PL: representation costs are not deductible: entertaining clients or business partners, restaurant meals, food and drinks for them, and gifts meant to build the company's image (art. 23 ust. 1 pkt 23 PIT, art. 16 ust. 1 pkt 28 CIT); the VAT on restaurant services is not deductible either. There is no amount up to which they become deductible. Never suggest them as missed deductions; if the user sees an expense as advertising rather than representation, state the rule and leave the decision to them

Step 3: Suggest corrections

For each potentially missed deduction:

• Show the transaction: date, amount, description, current category
• Suggest the correct SKR04 category (for a Polish company: an account of its own chart, PL_KPIR for a JDG or PL_FULL for an sp. z o.o.)
• Explain why it qualifies as a deduction
• Use categorize_transaction to recategorize if the user confirms

Step 4: Estimate impact

Present a summary:

• Number of transactions reviewed
• Number of potential missed deductions found
• Estimated additional deductible amount (in the company's currency)
• Approximate tax savings (DE: ~30-42% marginal rate for Einkommensteuer + Soli / PL: 12% or 32% PIT on the tax scale or 19% on the linear tax; on the ryczałt costs do not lower the tax at all, only the VAT of a VAT payer; an sp. z o.o. pays CIT at 19%, or 9% as a small taxpayer meeting the conditions)

Tips:

• DE: Items up to 800 EUR net (GWG - Geringwertige Wirtschaftsgüter) can be fully deducted in the purchase year. Items over 800 EUR must be depreciated over their useful life (AfA).
• DE: Computer hardware, peripherals and software at any price may be written off in full in the year of purchase (instant): suggest it for a computer whose depreciation runs into later years.
• DE, GmbH/UG on SKR03/SKR04: a movable fixed asset that works on its own (an office chair, a desk) and costs up to 800 EUR net per item goes on the GWG write-off account (SKR03 4855, SKR04 6260). Consumables, services and goods for resale keep their own accounts. "Equipment & office rental" (SKR03 4960, SKR04 6835) is rent.
• PL: Items under 10,000 PLN net can be fully deducted in the purchase year. Items over 10,000 PLN must be depreciated (amortyzacja).
• Mixed-use items (e.g., phone) should only claim the business portion
• Keep receipts for all deductions - suggest attaching any missing ones