Back to directory

Dba 49 Estg Brueckentatbestand Nationalrecht

Agent skill
1 skill

Prüft die Reihenfolge nationales Steuerrecht und DBA bei beschraenkter Steuerpflicht: DBA begruenden grundsaetzlich keine Steuerpflicht, § 49 EStG muss den Inlandsanknuepfungstatbestand liefern. Spezialfaelle: real-estate-rich-Anteile nach § 49 Abs. 1 Nr. 2 Buchst. e Doppelbuchst. cc EStG, Homeoffice-Bruecke nach § 49 Abs. 1 Nr. 4 Buchst. a Satz 2 EStG, Art. 13 Abs. 4 OECD-MA und Art. 15 OECD-MA.

Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI

Supported by the Atlas install prompt. Skill-specific requirements vary.

Skill stats

Skills1CategoryEngineeringStars0

About this skill

Prüft die Reihenfolge nationales Steuerrecht und DBA bei beschraenkter Steuerpflicht: DBA begruenden grundsaetzlich keine Steuerpflicht, § 49 EStG muss den Inlandsanknuepfungstatbestand liefern. Spezialfaelle: real-estate-rich-Anteile nach § 49 Abs. 1 Nr. 2 Buchst. e Doppelbuchst. cc EStG, Homeoffice-Bruecke nach § 49 Abs. 1 Nr. 4 Buchst. a Satz 2 EStG, Art. 13 Abs. 4 OECD-MA und Art. 15 OECD-MA.

Quick start

  1. Copy the install prompt. Use the green button above this README.
  2. Send it to your agent. Paste it into your coding agent’s chat and send.
  3. Review the setup. Your agent checks the skill’s instructions, requirements, and installation scope.
Review, license & listing details
Review the source before using this skill

This is an imported listing. We haven’t certified its safety, license, or compatibility. Skills may include executable scripts.

Automated security scan: Partial

Only SKILL.md was scanned. Supporting files and scripts were not checked. No safety grade has been assigned.

0 potential findings · Scanned 11/4/2026 · Scanner 0.2.1

Content SHA-256: c7e51576255dffd3d5c821996272350a4680a966da57f4ef5288b7ad38c94566

About scan coverage and limitations

About this listing

Category
Engineering
Reported license
Apache-2.0
Listing language (estimated)
German
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.