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 these common German freelancer/small business deductions:
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 (fully deductible if under 1000 EUR net, otherwise depreciated)
- Phone and mobile plans (business portion)
Travel & transportation (Reisekosten):
- Public transport, fuel, car maintenance
- Hotels for business trips
- Meals during business travel (Verpflegungspauschale: 14 EUR/28 EUR per day)
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 (up to 35 EUR per person per year)
Step 3: Suggest corrections
For each potentially missed deduction:
- Show the transaction: date, amount, description, current category
- Suggest the correct SKR04 category
- 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 (EUR)
- Approximate tax savings (rough estimate using ~30-42% marginal rate for Einkommensteuer + Soli)
Tips:
- Items under 1000 EUR net (GWG - Geringwertige Wirtschaftsgüter) can be fully deducted in the purchase year
- Items over 1000 EUR must be depreciated over their useful life (AfA)
- Mixed-use items (e.g., phone) should only claim the business portion
- Keep receipts for all deductions - suggest attaching any missing ones