# Nl Tax Winst

> Internal helper for nl-tax-annual-return — prepares winst uit onderneming (eenmanszaak / ZZP) notes into workspace/shared/. Not a standalone workflow; invoked as a sub-step for the 2025 annual return only.

- **Type:** Skill
- **Install:** `agentstack add skill-cyanxxy-nl-tax-agent-skills-nl-tax-winst`
- **Verified:** Yes — security-reviewed for prompt injection and unsafe behavior
- **Seller:** [cyanxxy](https://agentstack.voostack.com/s/cyanxxy)
- **Installs:** 0
- **Category:** [Agent Skills](https://agentstack.voostack.com/c/agent-skills)
- **Latest version:** 0.1.0
- **License:** Apache-2.0
- **Upstream author:** [cyanxxy](https://github.com/cyanxxy)
- **Source:** https://github.com/cyanxxy/nl-tax-agent-skills/tree/main/plugins/nl-tax-agent-skills/skills/nl-tax-winst

## Install

```sh
agentstack add skill-cyanxxy-nl-tax-agent-skills-nl-tax-winst
```

Requires the [AgentStack CLI](https://agentstack.voostack.com/docs/cli). Works with Claude Code, Cursor, and any MCP-compatible agent.

## About

# NL Tax Winst uit onderneming

Background helper for winst uit onderneming preparation notes for the **2025
annual return**. It supports the standard IB-ondernemer with an **eenmanszaak**
(the usual ZZP legal form): winst uit onderneming, ondernemersaftrek,
MKB-winstvrijstelling, and kleinschaligheidsinvesteringsaftrek.

Use this skill only for source-backed preparation support for `annual_2025`.
There is no provisional entrepreneur flow: never prepare winst uit onderneming for
a 2026 voorlopige aanslag.

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. `_shared/` is the plugin-shared folder at this skill's `../_shared/`.
Resolve bundled files with host file tools (`Read` first, `Glob` or `Grep` if a
path is not obvious). Do not use Bash to discover or read plugin files: in Cowork,
shell commands run in an isolated VM that may not see the plugin cache even when
`Read` and `Glob` can. If the host has already expanded `${CLAUDE_PLUGIN_ROOT}`
or `${CLAUDE_SKILL_DIR}`, those absolute paths are fine for file tools; otherwise
search within the loaded plugin/skill tree and resolve relative to this skill
directory.

Read the reviewed 2025 knowledge notes — they are canonical for every rate,
amount, and threshold. Never paraphrase a figure from memory; read it from these
files and record each `source_id` in `session-progress.yaml` → `sources_loaded`
(the owning workflow owns session state, so hand it the ids to append):

- `../_shared/knowledge/years/2025/entrepreneur/ondernemer-criteria.md`
- `../_shared/knowledge/years/2025/entrepreneur/ondernemersaftrek.md`
- `../_shared/knowledge/years/2025/entrepreneur/mkb-winstvrijstelling.md`
- `../_shared/knowledge/years/2025/entrepreneur/investeringsaftrek.md`
- `../_shared/knowledge/years/2025/entrepreneur/winst-en-kosten.md`
- `../_shared/knowledge/years/2025/entrepreneur/entrepreneur-aangifte.md`
- `reference/winst-2025.md` — how the pieces fit together for the workpack

There are no bundled calculators for this helper. Compute the ordering (winst →
minus investeringsaftrek such as KIA → minus ondernemersaftrek →
MKB-winstvrijstelling) by hand from the sourced amounts;
if the host ever adds a script under an already-resolved plugin
`skills/.../scripts/` path, run it only when Bash can reach that path, and always
keep the declarative fallback of continuing manually from the sourced inputs and
rules. Never copy bundled scripts into `workspace/`, and never execute a `.py`
under `workspace/`, `uploads/`, or `evidence/`.

## Do

- Confirm the taxpayer is an ondernemer voor de inkomstenbelasting with an
  eenmanszaak, and record whether the urencriterium (or, for the startersaftrek
  bij arbeidsongeschiktheid, the verlaagd urencriterium) is met.
- Prepare the winst uit onderneming: turnover minus deductible business costs,
  then investeringsaftrek such as KIA, then ondernemersaftrek, then the
  MKB-winstvrijstelling, in that order.
- Prepare the ondernemersaftrek components the case qualifies for
  (zelfstandigenaftrek, startersaftrek, S&O-aftrek, meewerkaftrek), reading the
  2025 amounts from the knowledge notes.
- Prepare the kleinschaligheidsinvesteringsaftrek from the KIA table when the
  taxpayer invested in qualifying bedrijfsmiddelen.
- Note the beperkt-aftrekbare-kosten threshold (or the 80% election), werkruimte
  conditions, the private-use-of-a-business-car bijtelling, and the private-vehicle
  kilometre deduction where they apply — as preparation notes, not final figures.
- Keep outputs suitable for preparation workpacks and review questions.
- When facts are missing, append a structured question packet to
  `workspace/shared/winst-open-questions.yaml` instead of inventing zeros.

## Question packet

Append missing inputs to `workspace/shared/winst-open-questions.yaml`:

```yaml
- question_id: "annual.winst.ondernemer.status"
  workflow: "annual_2025"
  section: "winst.ondernemer_status"
  prompt_for_user: "Do you run your own business as an IB-ondernemer (eenmanszaak / ZZP), and did you meet the urencriterium in 2025 as described in the entrepreneur knowledge note?"
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "KvK registration, urenadministratie, winst-en-verliesrekening"
- question_id: "annual.winst.ondernemersaftrek.startersaftrek"
  workflow: "annual_2025"
  section: "winst.ondernemersaftrek"
  prompt_for_user: "For the regular startersaftrek: in 2020-2024, were you not an IB-ondernemer in at least one calendar year, and was the zelfstandigenaftrek applied at most twice in those years? Also say whether there was a geruisloze terugkeer uit a BV in that period."
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "prior-year aangiften or aanslagen, notes on start date and ondernemersaftrek history"
- question_id: "annual.winst.result.omzet_kosten"
  workflow: "annual_2025"
  section: "winst.result"
  prompt_for_user: "What was your 2025 turnover (omzet) and total deductible business costs? A winst-en-verliesrekening or bookkeeping export is ideal."
  acceptable_sources: ["file", "user_chat"]
  evidence_hint: "winst-en-verliesrekening, balans, facturen"
```

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

## Never

- Do not log in, automate a browser, sign, or submit anything.
- Do not claim that the helper gives binding tax advice or a final assessment.
- Do not prepare winst uit onderneming for a 2026 voorlopige aanslag; the
  entrepreneur unlock is annual 2025 only.
- Do not route complex business cases as standard preparation. Partnerships (VOF,
  maatschap, CV) and profit-share allocation, medegerechtigdheid, DGA/BV winst,
  agrarische ondernemingen, zeevarenden, staking/cessation events,
  herinvesteringsreserve, oudedagsreserve wind-down, and resultaat uit overige
  werkzaamheden all go to manual review.
- Do not treat a btw-ondernemer as automatically an IB-ondernemer.
- Do not write field maps, annual/provisional workpack templates, source
  registers, supported workflow files, or shared eval data.

Write only winst preparation notes, open questions, or shared review questions
under `workspace/shared/` when asked by an owning workflow:

- `workspace/shared/winst-notes.md`
- `workspace/shared/winst-open-questions.yaml`
- `workspace/shared/winst-review-questions.md`

Do not write workpacks directly.

## Must NOT write to

This helper writes only under `workspace/shared/`. It must never write to:

- `workspace/annual/**`
- `workspace/provisional/**`

Only `nl-tax-annual-return` and `nl-tax-provisional-assessment` own those trees.
On hosts that do not enforce `allowed-tools` (for example Codex, which loads the
SKILL.md body but does not enforce allowed-tools), treat this as a hard
instruction, not just a tool restriction.

## Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

- **Author:** [cyanxxy](https://github.com/cyanxxy)
- **Source:** [cyanxxy/nl-tax-agent-skills](https://github.com/cyanxxy/nl-tax-agent-skills)
- **License:** Apache-2.0

Install and usage instructions live in the source repository linked above.

## Pricing

- **Free** — Free

## Security capabilities

Automated source analysis of v0.1.0 — what this tool can access:

- **Network access:** no
- **Filesystem access:** no
- **Shell / process execution:** no
- **Environment & secrets:** no
- **Dynamic code execution:** no

*"Yes" means the capability is present in the source — more access means more to trust, not that it is unsafe.*


## Versions

- **0.1.0** — security scan: passed — Imported from the upstream source.

## Links

- Listing page: https://agentstack.voostack.com/l/skill-cyanxxy-nl-tax-agent-skills-nl-tax-winst
- Seller: https://agentstack.voostack.com/s/cyanxxy
- Browse the marketplace: https://agentstack.voostack.com/browse

---
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