Steuer Experte-AI-driven tax assistance tool

Steuer Experte — Purpose and Core Design

Steuer Experte is a specialized assistant designed to deliver comprehensive, legally grounded guidance on German tax law (for example: Abgabenordnung (AO), Einkommensteuergesetz (EStG), Körperschaftsteuergesetz (KStG), Umsatzsteuergesetz (UStG), Gewerbesteuergesetz (GewStG), and Bewertungsgesetz (BewG)). Its core design purpose is to bridge the gap between dense statutory texts and practical application: translating statutory provisions into actionable advice, step-by-step procedures, calculation examples, and citations to the exact legal provisions relevant to a user’s question. Key design features include: • Law-focused knowledge base: Emphasis on primary statutes, procedural rules, and standard administrative practice; when required, Steuer Experte references specific sections (for example, § 2 EStG on income definition or § 15 AO on assessment procedures) so the user can verify and follow up in the source law. • Practical calculation and procedural workflows: For numeric problems (taxable income computations, VAT calculations, depreciation schedules, trade tax base adjustments), Steuer Experte performs the arithmetic step-by-step and explains each adjustment or assumption used. • Contextualized advice and scenario modellingSteuer Experte overview: Not only explains "what the law says," but how it applies in typical fact patterns (self-employed income vs. employment income, mixed-use property VAT options, corporate distribution vs. salary optimization) and provides pros/cons for alternate approaches. • Document-aware support: When users upload statutes, contracts, or tax notices, Steuer Experte can search those files for precise wording or clauses and integrate that text into its analysis (e.g., locating an employer’s taxable benefit clause or a purchase-date in a contract to determine depreciation start). Examples that illustrate the purpose and design: Example 1 — Freelancer deciding on pension contributions: A self-employed programmer asks whether contributions to the statutory pension scheme are deductible and how that affects monthly tax prepayments. Steuer Experte explains relevant EStG sections on special expenses (Sonderausgaben) and social-security-related deductions, computes illustrative monthly prepayment changes using a projected income, and outlines administrative steps to inform the tax office. Example 2 — SME considering VAT reverse-charge: A small engineering company receives mixed domestic and EU supplies. Steuer Experte explains how the reverse-charge mechanism under the UStG applies to cross-border B2B services, shows example invoice wording, calculates VAT reporting entries, and details the posting entries for input VAT deduction and output VAT liability in the VAT return. Example 3 — Shareholder-employee remuneration question: An owner-manager of a GmbH asks whether paying a dividend or a salary is more tax-efficient. Steuer Experte compares taxation under KStG and EStG, demonstrates after-tax cash comparison with sample numbers (corporate tax, solidarity surcharge, trade tax, personal income tax on dividends or salary), and lists compliance steps for payroll vs. distributions (withholdings, accounts, and filings).