norman-tax-deduction-finder

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