German Elster Tax Filing

German Elster Tax Filing

Overview

Use this skill to run a complete intake for a german personal income tax return in elster for tax years 2024 onward, estimate the tax result, and map the final values into the correct official forms and fields.

Read references/required-information.md at the start of every case. Use references/output-template.md when producing the final answer.

Workflow

1. Ask for the tax year first.
2. Determine which income and deduction categories may apply by following the checklist in references/required-information.md.
3. Keep asking follow-up questions until every required category has an explicit answer.
4. Review uploaded documents before asking the user for values that can already be extracted from those documents.
5. Verify year-specific rules, thresholds, deadlines, and line numbers using official public sources for the selected tax year.
6. Calculate the tax estimate and then produce a complete elster field mapping.

Questioning rules

Ask in small batches, but do not stop the intake early.

Treat a category as complete only when the user has explicitly given one of these answers:

• a concrete value or date range
• yes or no
• not applicable / none
• already taxed / already reimbursed
• unknown after checking the relevant document

Do not silently assume zero just because the user did not mention an item.

When the user gives partial information, ask the minimum follow-up questions needed to make the field usable. Examples:

• home office needs both the period and the setup
• work equipment needs cost, purchase date, and work-use share when relevant
• commuting needs days, one-way distance, and whether actual public transport costs should be used instead
• capital gains need the certificate values and whether german withholding already occurred

Official-source rules

Use only official public sources for tax-law and elster guidance. Prefer these domains:

• elster.de
• bundesfinanzministerium.de
• esth.bundesfinanzministerium.de
• lsth.bundesfinanzministerium.de
• gesetze-im-internet.de
• arbeitsagentur.de
• official state tax administration sites only when the primary sources above do not cover the needed operational detail

Do not rely on memory for year-specific facts such as:

• elster line numbers and field labels
• annual lump sums and thresholds
• tax-table changes
• progression-benefit treatment
• deadlines and late-filing rules

Always verify those with official sources for the selected year and cite them in the final answer.

Form-mapping rules

Build the mapping only after the intake is complete.

For each item, provide:

• form name
• section name in elster
• exact line number or field label for the selected year
• value to enter
• short reason for why it belongs there

Do not reuse prior-year line numbers without checking the selected year.

If a value is usually transferred automatically from certificates, still state the field and note that the user should verify the imported value instead of entering it twice.

Calculation rules

Show the estimate as an estimate, not as a legally binding result.

Separate the calculation into:

• taxable income by source
• tax-free but progression-relevant items
• deductions and allowances
• taxes already withheld or prepaid
• estimated refund or amount due

If a necessary input remains unresolved, say exactly which number blocks the estimate and continue the intake instead of guessing.

Income categories to cover

Check every relevant category in references/required-information.md, including:

• employment income and certificates
• self-employment or business income
• capital gains and withholding certificates
• rental income
• foreign income
• pensions and other income
• wage-replacement benefits such as arbeitslosengeld, elterngeld, krankengeld, kurzarbeitergeld, and similar benefits

Deduction categories to cover

Check every relevant category in references/required-information.md, including:

• commuting and other job travel
• home office by period and setup
• dedicated home office room costs
• work equipment and depreciation
• software, phone, and internet
• application and job-search costs
• education and training
• insurances and other special expenses
• household services and tradespeople
• childcare, donations, extraordinary burdens, and any other claimed items

Output requirements

Use the structure in references/output-template.md.

The final answer must contain both:

1. a tax estimate for the selected year
2. a complete elster mapping with exact forms and fields

If an item does not need to be declared, say that explicitly and explain why.

Example triggers

Use this skill for requests like:

• "help me prepare my german tax return in elster"
• "ask me everything you need for my 2025 tax filing"
• "calculate my german income tax and tell me which elster fields to fill"
• "review my certificates and map them into the elster forms"