git:20260926.2774daf to git:20261004.2890a39

46 added, 13 removed. Audit A to A.

---

name: nl-tax-knowledge

- description: "Use when the user asks how a Dutch income-tax rule works for 2025 or the 2026 voorlopige aanslag: boxes 1-3, eigen woning, heffingskortingen, zzp-aftrek. Answers from sourced notes; writes no files."

+ description: "Use when the user asks how a Dutch tax rule works for 2025 or 2026: boxes 1-3, eigen woning, voorlopige aanslag, zzp, btw/VAT, ICP, OSS or migration. Answers from sourced notes; writes no files."

argument-hint: "[tax-rule question]"

allowed-tools:

- Read

- Glob

- Grep

---

# NL Tax Knowledge

- Answer Dutch individual income-tax rule questions from the reviewed,

- source-cited notes bundled with this plugin. This skill is a read-only lookup

+ Answer Dutch individual income-tax and VAT (btw) rule questions from the

+ source-cited notes bundled with this plugin. The income-tax notes for the annual

+ 2025 return and the voorlopige aanslag 2026 are reviewed. The VAT, VAT

+ adjustment, ICP, OSS/IOSS, international (M/C) and annual 2026 notes are draft

+ notes with review status `needs_review`. This skill is a read-only lookup

that writes nothing: it never creates or updates `workspace/` files, workpacks,

field maps, or checklists.

## Always-on authenticated-portal boundary

Never use a browser, Claude in Chrome, computer use, screen interaction, a

connector, or another tool to open or operate an authenticated tax portal;

never log in, enter or change values, click controls, sign, send, submit,

retrieve private account data, or ask for, accept, store, or process credentials

or sessions. Those actions remain human-only even with taxpayer permission or

available credentials. Describe every portal step with an explicit human

subject, such as "You (the taxpayer)".

## Scope

- - Covered: the annual income-tax return for 2025 and the voorlopige aanslag

- (provisional assessment) for 2026, including supported sole-trader topics.

- - Not covered: other tax years, corporate tax, VAT (btw), payroll tax, and

- non-Dutch tax. Say that the bundled notes do not cover the question; do not

- fill the gap from model memory.

+ - Covered (reviewed notes): the annual income-tax return for 2025 and the

+ voorlopige aanslag (provisional assessment) for 2026, including supported

+ sole-trader topics.

+ - Covered (draft notes with review status `needs_review`; disclose that status

+ in every answer): the btw-aangifte (VAT return) and suppletie (VAT

+ correction) for 2025 and 2026, VAT adjustments (private use, pro-rata

+ deduction, herziening, property, BUA and the margeregeling), the opgaaf ICP,

+ OSS and IOSS, the 2025 M-biljet (migration year: emigratie or immigratie) and

+ C-biljet (nonresident) returns with 2026 precollection, and the resident

+ annual income-tax return for 2026 (aangifte inkomstenbelasting 2026).

+ - Not covered: tax years other than 2025 and 2026, corporate tax, payroll tax,

+ and foreign tax rules. OSS destination-country rates come only from

+ evidence the user or an adviser supplies. Say that the bundled notes do not

+ cover the question; do not fill the gap from model memory.

- If the user asks to prepare, organize, request, change, review, or stop a

workpack, that is preparation intent. Continue with the plugin's preparation

workflow in the same conversation instead of answering here.

## Look up the answer

Resolve every path below relative to this skill directory with the host's file

or skill-resource tools. Python and shell access are not needed. The resource

and portal rules in `../nl-tax-shared-resources/runtime-contract.md` apply;

read it when a question touches a portal procedure, a Box 3 method comparison,

or a partner allocation.

1. Read `../nl-tax-shared-resources/knowledge-index.md`.

2. Match the question's year and workflow first, then its topic. Open only the

one or two notes the index names for it.

3. For how to request, change, or stop a voorlopige aanslag 2026, open the

human-subject runtime projections the index lists under

`../nl-tax-provisional-assessment/reference/source-projections/`. Never open

the raw `request-flow.md`, `change-flow.md`, or `stopzetten-flow.md` notes.

4. If the index does not settle the choice, search for the Dutch or English

term only inside `../nl-tax-shared-resources/knowledge/`. Do not search or

list the rest of the plugin, and never read test, eval, fixture, or

repository files.

5. Read the selected note's `source_ids` header, then search

`../nl-tax-shared-resources/source-register.yaml` for only those entries to

get each source's title and official URL. Do not read the complete register.

6. If a named path cannot be opened, report that exact path and say the plugin

may be installed incompletely. Do not guess other filenames.

## Answer

+ - VAT notes marked `needs_review` are draft source summaries: disclose their

+ review status, link the official source, and do not present them as reviewed

+ filing positions. No VAT return preparation starts for an informational

+ question. Keep the year and accounting system explicit; KOR is separate

+ from IB entrepreneur status.

- Answer from the note and its matched source entries, not model memory. State

which tax year every amount, percentage, or threshold belongs to, and name the

official source when it helps the user check it.

- - Keep 2025 annual and 2026 provisional rules separate. Never answer a 2026

- question from a 2025 note or the reverse.

+ - Keep 2025 annual, 2026 provisional and 2026 annual rules separate. Never

+ answer a 2026 question from a 2025 note or the reverse, and never answer an

+ annual 2026 question from a voorlopige aanslag 2026 note or the reverse.

+ Clarify annual versus provisional only when a 2026 income-tax question is

+ ambiguous and that distinction changes the answer. A clear VAT, ICP or OSS

+ question needs no income-tax workflow screening.

- Apply each note's "Developer instruction" and "Common failure" sections as

guidance, and state any manual-review or unsupported boundary the note sets.

- - Box 3, voorlopige aanslag 2026: fictitious method only. If the user asks

- about werkelijk rendement for 2026, say: "Werkelijk rendement may become

- relevant when filing the annual 2026 return in 2027."

+ - Box 3, voorlopige aanslag 2026 (not the annual 2026 return): fictitious

+ method only. If the user asks about werkelijk rendement for the voorlopige

+ aanslag 2026, say: "Werkelijk rendement may become relevant when filing the

+ annual 2026 return in 2027." For a question about werkelijk rendement in the

+ annual 2026 return, answer from the annual 2026 draft note instead and

+ disclose its `needs_review` status.

- Box 3, annual 2025: explain the fictitious and actual-return comparison as

information only. The official filing environment performs the binding

comparison and uses the more favorable amount; do not recommend or select a

method.

- Fiscal partners: explain which items can be allocated and how the rules work.

Never call one split best, optimal, or recommended; the partners choose.

- A short illustration with figures the user supplies is fine. Label it as an

illustration from the cited rule, not a workpack or filing position.

- Answer directly. Ask no screening questions and collect no personal data,

BSN, or documents. A short offer to prepare a workpack later is fine.

- Keep file loading and lookups invisible. Do not mention skill names, paths,

or the index unless the user asks where the information comes from.

+ For VAT, VAT adjustment, ICP, OSS/IOSS, international (M/C) and annual 2026

+ questions, use the draft notes the knowledge index lists for that topic and the

+ exact tax year of the source. Disclose that the note awaits human review

+ (`needs_review`), link the official source, and never describe a draft note as

+ a reviewed filing position or as ready for filing. A general rule question does

+ not start a workpack. The source and schema gates for preparation remain in the

+ owning workflow skill.