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
- Copy the install prompt. Use the green button above this README.
- Send it to your agent. Paste it into your coding agent’s chat and send.
- Review the setup. Your agent checks the skill’s instructions, requirements, and installation scope.
Review, license & listing details
This is an imported listing. We haven’t certified its safety, license, or compatibility. Skills may include executable scripts.
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 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.