steuer-subsumption

Maps transaction and circumstance facts onto German and Austrian tax rules with Gutachtenstil reasoning and citations.

Updated Jun 20, 2026
One-click install
npx skills add https://github.com/Sigmacodeat/subsumio-web --skill steuer-subsumption
Or copy as Structured Prompt for Agent
Please help me install this Agent Skill.
Skill: steuer-subsumption
Source: https://github.com/Sigmacodeat/subsumio-web/tree/main/server/skills/steuer-subsumption
Command: npx skills add https://github.com/Sigmacodeat/subsumio-web --skill steuer-subsumption

SYSTEM DOCUMENTATION & REQUIREMENTS

What problem does it solve?

This Skill helps tax professionals classify complex fact patterns by mapping transactions and circumstances to applicable tax rules while producing structured, review-ready tax analysis.

Core Features & Use Cases

  • Tax Norm Mapping: Identifies relevant German and Austrian tax provisions and connects facts to statutory requirements.
  • Structured Subsumption: Applies Gutachtenstil reasoning with facts, norms, subsumption steps, consequences, calculations, and relevant case law.
  • Use Case: Analyze whether a business expense is deductible by extracting the facts, checking applicable tax provisions, and documenting the preliminary tax treatment for advisor review.

Quick Start

Ask the steuer-subsumption skill to analyze the tax consequences of the provided fact pattern and identify applicable tax provisions.

Frequently Asked Questions about steuer-subsumption

High-intent search queries and answers about installing and using this skill.

FAQPage Schema
How do I analyze tax fact patterns using structured legal reasoning?

To analyze tax fact patterns, you map transactions to applicable tax rules using Gutachtenstil reasoning. This process connects specific facts to statutory requirements, producing a review-ready tax treatment with calculation paths.

What is subsumption in German and Austrian tax law analysis?

Subsumption in German and Austrian tax law is the structured process of mapping specific facts to applicable tax provisions. It applies Gutachtenstil reasoning to document facts, norms, subsumption steps, consequences, and relevant case law.

Can I use AI for tax compliance classification in Germany and Austria?

Yes, you can use AI for tax compliance classification in Germany and Austria by applying structured subsumption techniques. The AI maps transactions to tax rules and provides statutory citations with advisor-review safeguards for preliminary analysis.

How do I map business expenses to applicable tax provisions for deductibility?

To map business expenses for deductibility, you extract the transaction facts and check them against applicable German or Austrian tax provisions. This structured subsumption documents the preliminary tax treatment for advisor review.

Does AI-assisted tax analysis replace the need for a human tax advisor?

AI-assisted tax analysis does not replace a human tax advisor. The structured subsumption process includes advisor-review safeguards, ensuring the AI-generated tax classification, calculation paths, and statutory citations are verified by a professional.

What are the limitations of automated legal analysis for corporate and VAT taxes?

Automated legal analysis for corporate and VAT taxes is limited to providing preliminary classifications. It requires statutory citation and advisor-review safeguards to validate the subsumption steps, calculation paths, and case law retrieval.