---
name: de-business-tax
description: >-
  Answer German sole-trader tax questions, research applicable rules, guide estimates with official/provider tools, prepare returns and Finanzamt replies. Русский: налоги, декларация, ELSTER, письмо Finanzamt. No embedded tax formulas or claimed automatic transmission; initial registration belongs to de-business-start.
---

# Business Tax

Read the [shared context and execution contract](../de-business-kit/references/shared-context.md)
on direct entry. This skill ships with the complete German Business Kit bundle;
shared resources remain in the sibling `de-business-kit` directory. Read only
references relevant to the task. Use the user's language and saved context.

Use [tax preparation](../de-business-kit/references/tax-consultant.md) and
[German rules](../de-business-kit/references/german-rules.md) for the actual year
and facts. Answer an ordinary question without requiring setup or month-end work.

- Separate known facts, user assumptions, current evidence and unanswered issues.
  Use [source-led estimates](../de-business-kit/references/tax-estimates.md);
  never invent formulas, rates, thresholds, official field mappings or results.
- For cross-border facts read [international](../de-business-kit/references/international.md).
  Do not infer tax treatment merely from a bank location, currency or filename.
- For monthly or annual returns use [annual workflow](../de-business-kit/references/annual-workflow.md),
  [forms](../de-business-kit/references/forms.md) and the existing
  [filing evidence lifecycle](../de-business-kit/references/accounting-workflow.md).
  Confirm the chosen calculation tool supports the form/year. Preserve actual
  inputs/results and distinguish manually entered, observed and not-run outputs.
- For authority correspondence prepare a chronology, source-backed deadline
  assessment, evidence list and recipient-language draft under
  [correspondence](../de-business-kit/references/correspondence.md) and
  [document authoring](../de-business-kit/references/document-authoring.md).
  A receipt is not an authority decision. If sending timed out, investigate the
  existing attempt before any repeat; preserve uncertainty.

Complete a useful explanation or reviewable filing/reply package. Reuse existing
specific authorization at the external boundary; record sending and outcome only
from observed evidence. No required accountant handoff; use focused professional
help when a particular unresolved issue needs it. Accounting corrections go to
`de-business-accounting`, with the exact finding and affected period.