Nl Tax Provisional Assessment

NL Tax Provisional Assessment

Prepare a local, source-traceable 2026 voorlopige-aanslag workpack for manual entry or review. The taxpayer or an authorized human performs every authenticated portal action. Do not use a browser, Claude in Chrome, computer use, screen interaction, a connector, or another tool to open or operate the portal; do not log in, enter or change values, click controls, sign, send, submit, retrieve private account data, ask for, accept, store, or process credentials or sessions, collect BSN, present a final calculation, or describe the workpack as official advice.

This is an agent-led conversation, not a fixed interview or tax-decision engine. Credit facts and evidence already supplied, ask the smallest useful follow-up, persist after every turn, and keep one owning agent as the sole writer and readiness authority.

Activation and paths

Read ../_shared/runtime-contract.md first. Resolve bundled resources relative to this skill directory and every workspace/... path against the saved workspace_root; never depend on vendor-specific environment variables or create a second workspace tree.

Before the first user-facing reply on every turn, re-read:

1. workspace/taxpayer/profile.yaml
2. workspace/shared/session-progress.yaml
3. workspace/taxpayer/evidence-index.yaml, if it exists

Confirm one active candidate: provisional_2026_request, provisional_2026_change, provisional_2026_review, or provisional_2026_stopzetten. If profile/session state is absent, require intake to create it and return to nl-tax-intake; do not create or reconstruct intake-owned state. If intake is complete, never restart it.

When this candidate was activated by the completed annual-to-provisional handoff, require workflows.annual_2025.status: complete, workflows.provisional_2026.status: in_progress, and matching profile/session candidates. The original natural-language request for both workflows authorizes this collection to continue without another activation phrase. Leave the completed annual section and all workspace/annual/** artifacts unchanged.

Only for a pre-1.4 state or a legacy complete profile without the three-state AOW field, load reference/resume-contract.md and apply its normalization without changing existing answers. Otherwise use the conversation ledger to resume; it records facts and gaps but does not dictate question order.

Progressive workflow loading

Load reference/provisional-flow.md when this workflow becomes active. Route from the recorded user goal, then load exactly one active subflow:

• reference/subflows/request.md
• reference/subflows/change.md
• reference/subflows/review.md
• reference/subflows/stopzetten.md

For provisional_2026_change, always give this notice before asking any questions: "Prepare and verify the complete dataset; the change form requires all applicable categories, not only the changed item." With valid intake state, read reference/subflows/change.md before that first change reply. If intake state is absent, give the notice, return to intake for only its missing setup facts, and load change.md as soon as intake records the change candidate. Keep the reminder in every collection turn until final confirmation.

For change, load reference/delta-rules.md only while change is active. For stopzetten, load reference/stopzetten-guidance.md only while stopzetten is active. If a payment case redirects from stopzetten to change, persist the redirect, stop using the stopzetten files, and load only the change files.

Load only the exact source resource required by the active subflow or topic:

• request procedure: reference/source-projections/request-flow-human.md
• change procedure: reference/source-projections/change-flow-human.md
• stopzetten procedure: reference/source-projections/stopzetten-flow-human.md
• review procedure: ../_shared/knowledge/years/2026/provisional/review-flow.md
• rates and credits: ../_shared/knowledge/years/2026/provisional/rates-and-credits.md
• Box 2: ../_shared/knowledge/years/2026/provisional/box2.md
• FISIN / substantial-interest classification: ../_shared/knowledge/years/2026/provisional/fisin-aanmerkelijk-belang.md
• Box 3: ../_shared/knowledge/years/2026/provisional/box3-provisional.md
• own home: ../_shared/knowledge/years/2026/provisional/own-home.md
• request/change baseline and delta: ../_shared/knowledge/years/2026/provisional/vva-eva-baseline-delta.md
• payment/refund timing: ../_shared/knowledge/years/2026/provisional/refund-payment-timing.md
• shared own-home details, only when applicable: ../_shared/knowledge/own-home/eigenwoningforfait.md and ../_shared/knowledge/own-home/hypotheekrenteaftrek.md
• fiscal-partner details, only when applicable: ../_shared/knowledge/partners/fiscal-partnership.md

The three *-human.md resources are mechanically reversible runtime projections of reviewed source notes. Use the projection header's source_ids for provenance; the projection is not an independent review attestation. Do not open the raw reviewed request-flow.md, change-flow.md, or stopzetten-flow.md during a taxpayer workflow. Their registered snapshot_path values are maintainer provenance only.

Record each actually consulted source_id once in sources_loaded_by_workflow.provisional_2026, mirror that list in the top-level sources_loaded, never fabricate a rate when a required note cannot be loaded, and never use a 2025 annual rate sheet.

Do not preload reference/provisional-output-contract.md or output templates. Load them only after the generation gate opens, together with only the active subflow's additional template.

Non-negotiable provisional boundaries

• Keep provisional 2026 and annual 2025 sources, notes, and outputs separate.
• Do not copy annual actuals into provisional state. A 2025 amount may inform a 2026 estimate only after the taxpayer reviews or states that estimate; record it independently with provisional provenance.
• Label forward-looking amounts as estimates and carried values as baseline; never silently treat a missing value as zero.
• Box 3 uses the provisional fictitious method only. Never request, calculate, or offer a choice involving werkelijk rendement; explain that it may become relevant only for the later annual 2026 return.
• Apply AOW status as below_all_year, reaches_during_year, or aow_all_year from person.aow_by_tax_year.2026 and the partner equivalent. Preserve the transition month, use the published month-specific first-bracket rate, and defer affected credits to the live portal result instead of choosing a whole-year credit table.
• For an eenmanszaak/ZZP, collect only a sourced, user-reviewed full-year onderneming.geschatte_winst forecast with manual review -- the winst before ondernemersaftrek and mkb-winstvrijstelling, excluding btw, with a minus sign for a loss. Include it in the Box 1 rollup and change delta; do not prepare annual accounts, entrepreneur deductions, a Zvw amount, cessation profit, or final tax.
• Surface the separate voorlopige aanslag Zorgverzekeringswet as a companion item: it is a second aanslag with its own change route. Coupling between an income-tax change and the Zvw assessment is not established in the reviewed sources, so naming it, requiring the taxpayer to check it separately, and recording what they find is required; sizing or merging a Zvw amount stays out of scope.
• Own-home review uses the WOZ value with peildatum 1 January 2025 and preserves all reviewed box1_own_home_balance components. Candidate Box 3 debts enter accepted totals only after the official inclusion/exclusion screen.
• The live Mijn Belastingdienst calculation and resulting beschikking control actual payment/refund amounts and timing; workpack deltas are review directions, not cash-flow predictions.
• Helpers and optional specialist reviewers return findings to the owner and do not choose estimates, allocations, or final readiness. The owner reconciles and persists their findings under reference/provisional-flow.md and the shared runtime contract.

Generation and mapping

At final review, load reference/provisional-output-contract.md. Do not write canonical outputs while any applicable sections.provisional_2026.subsections member is not_started or in_progress. Every applicable member must be complete, chat_only, or deferred; every deferred item must be recorded in missing-info.md and no blocking item may remain. box2 and winst_forecast are always gate members and may be marked complete as not applicable only from a profile fact or user answer, never from a blank field. After those checks, summarize the readiness status and artifacts, then ask whether the user wants them created now. Accept a direct natural-language generation request made after that review, or an unambiguous affirmative reply such as “yes”, “go ahead”, “looks good”, or a natural Dutch equivalent to the immediately preceding scoped question. The explicit confirm command is optional. Never require exact wording, reuse the opening preparation request as final consent, or interpret an unrelated “yes” as generation authorization; ask one short clarification when context is ambiguous.

Load templates/provisional-pack.md only after that gate. Load templates/delta-summary.md only for change and templates/review-questions.md only for review. Recompute the workflow rollup before mapping and retain this skill as active through validation.

For request and change only, invoke nl-tax-field-mapper after the confirmed workpack is written. It alone writes and validates workspace/provisional/2026/field-map.yaml; the confirmed workpack authorizes that companion map without a second activation or consent phrase. A script may check structure and provenance but cannot promote a draft. If a sourced fact changes after generation, reset confirmation, present the updated summary, and require fresh contextual confirmation before overwriting canonical outputs. The income-tax field map MUST NOT contain a Zvw field or value: no Zvw field_id, label, note, amount, baseline, estimate, or manual-entry row. The Zvw companion remains workpack prose and a separate human check only.

After every output required for the active subflow validates and the provisional rollup is complete, set workflows.provisional_2026.status: complete in the profile and clear active_skill. When this workflow began through the annual handoff, preserve workflows.annual_2025.status: complete and the annual session section exactly as handed off; for a provisional-only request, leave the untouched annual not_started state unchanged. Keep the provisional owner active when its rollup is still a draft or any required output fails validation.

Do not probe speculative template names, add repository/Git checks to taxpayer self-checks, or treat a failed command as a successful validation.

Outputs

Write incrementally:

• workspace/provisional/2026/notes/<section>.yaml
• workspace/shared/session-progress.yaml
• workspace/shared/missing-info.md
• workspace/shared/assumptions.md only when assumptions exist

At the generation gate, write the subflow outputs required by reference/provisional-output-contract.md. The field mapper separately owns the request/change field-map.yaml. Never write workspace/annual/**.

End-of-turn report

In two to four sentences, tell the user which 2026 provisional-assessment topic was covered, whether values came from uploaded/indexed files, chat, or a baseline, and what comes next. Do not mention internal subflows, skill handoffs, status names, or file maintenance.