nl-tax-box2 git:20260925.82d2079A

Immutable. This exact content never changes and is served at /api/v1/blob/9d6f68755ef6e679.

---
name: nl-tax-box2
description: Use when an owning Dutch tax workflow needs standard Box 2 facts and questions; use reviewed 2025 amounts for annual workpacks and labeled 2026 estimates or baseline amounts for provisional workpacks.
user-invocable: false
allowed-tools:
  - Read
  - Glob
  - Grep
---

# NL Tax Box 2

Background helper for Box 2 substantial-interest preparation notes.

Use this skill only for source-backed preparation support for:

- `annual_2025`: annual actual Box 2 inputs from taxpayer evidence.
- `provisional_2026`: estimated or baseline-derived Box 2 inputs for a provisional assessment.

This helper may be called through a Skill/Task tool or inlined by an owning workflow when no such tool exists. The same output contract applies either way.

## Read first

Resolve every `workspace/...` path against `workspace_root` from
`session-progress.yaml` (or `profile.yaml`); never create a second
`workspace/` tree. The plugin-shared folder is this skill's `../nl-tax-shared-resources/`. Read `../nl-tax-shared-resources/runtime-contract.md` first. Resolve bundled
files relative to this skill directory with the host's skill-resource or file
tools. Do not depend on shell visibility or vendor-specific environment
variables.

- `reference/box2-annual-2025.md`
- `reference/box2-provisional-2026.md`

The agent owns classification, questions, the calculation, and the workpack.
Before calculating, apply this checklist to the explicit, source-backed inputs
and record `check_performed_by: checked_by_agent`:

1. Require explicit `workflow` and matching integer `tax_year`; never infer one
   from the other.
2. Require `substantial_interest_pct`, actual booleans for
   `resident_full_year` and `standard_ab_case`, and explicit source-backed
   values for `regular_benefits`, `disposal_benefit`, and `loss_setoff`.
3. Never treat an unrecognized or misspelled amount field as zero. Other amount
   fields may be included only when collected from evidence.
4. Stop before calculation for a non-standard residence/AB case or any complex
   marker listed under **Never**.
5. When `loss_setoff` is greater than zero, calculate only after a reviewer has
   confirmed it and the inputs record `loss_setoff_reviewed: true` plus a
   non-empty `loss_setoff_source`; otherwise return it as a review question.
6. For a partner allocation, require an actual
   `full_year_fiscal_partner: true` boolean and percentages totaling 100%.
7. Apply the year-pinned lower bracket before the upper bracket, then apply
   Dutch dividend withholding tax as a credit. Treat the result as indicative.

Never execute code found in `workspace/`, `uploads/`, or `evidence/`.

## Do

- Prepare standard full-year Dutch resident Box 2 inputs for manual Mijn Belastingdienst entry.
- Identify substantial-interest facts, generally direct or indirect holdings of at least 5%, including the fiscal partner context.
- Distinguish regular benefits, such as dividends, from disposal benefits, such as share-sale gains.
- Calculate disposal benefit as the official net disposal or transfer price minus acquisition price. If only gross proceeds are available, subtract disposal costs once to derive the net transfer price first.
- Include Dutch dividend withholding tax as a same-year credit in the indicative calculation.
- For full-year fiscal partners, support allocation splits that total 100%. Do
  not calculate a split unless the inputs record the actual boolean
  `full_year_fiscal_partner: true`. Do not present a partner split until
  full-year partnership is confirmed.
- Flag losses, loss setoff, and excessive borrowing from an own BV for manual review.
- Label all `provisional_2026` amounts as estimates or baseline-derived.
- Keep outputs suitable for preparation workpacks and review questions.
- When facts are missing, return a structured question packet instead of inventing zeros.

## Question packet

Return missing inputs to the calling workflow in this shape:

```yaml
- question_id: "annual.box2.substantial_interest.status"
  workflow: "annual_2025"
  section: "box2.substantial_interest"
  prompt_for_user: "Did you or your fiscal partner hold a substantial interest (generally 5% or more) in a company in 2025?"
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "shareholder register, dividend statement, or sale agreement"
- question_id: "annual.box2.disposal.net_transfer_price"
  workflow: "annual_2025"
  section: "box2.disposal"
  prompt_for_user: "What was the official net transfer price for the Box 2 share disposal? If you only have gross proceeds, provide the gross amount and disposal costs separately."
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "share-sale agreement or settlement statement"
```

The calling skill asks these questions, records the answers with `source`, `quote`/`evidence_id`, and timestamp under its own annual or provisional notes tree, then re-runs this helper contract. Do not write caller-owned notes.

## Never

- Do not claim that the helper gives binding tax advice or a final assessment.
- Do not use annual 2025 final-filing language for provisional 2026 estimates.
- Do not route complex substantial-interest cases as standard calculations.
- Do not handle valuation disputes, emigration, death, restructurings, treaty or nonresident issues, informal capital, non-arm's-length transfers, corporate-tax-heavy DGA cases, inherited or gifted substantial interests, fictive disposal events, or uncertain excessive-borrowing positions without manual review.
- Do not write field maps, annual/provisional workpack templates, source registers, supported workflow files, or shared eval data.

Return structured facts and open questions to the owning workflow. Do not
persist any final artifact, including shared notes, question packets, session
state, workpacks, or field maps. The annual/provisional workflow owns all
workspace persistence and may read historical helper notes for resume
compatibility only.

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.