{
  "tools": [
    {
      "name": "get_nl_tax_constants",
      "description": "Returns all Dutch tax constants used by Taxmo for the latest year, including Box 1 brackets, ZZP deductions, Box 3 Overbruggingswet thresholds, VPB rates, WKR, DGA norm, BTW rates, and bijtelling percentages. Each section includes legalBasis with statute references to wetten.overheid.nl.",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "get_be_tax_constants",
      "description": "Returns all Belgian tax constants used by Taxmo, including IPP brackets, ISoc rates (KMO 20% vs standard 25%), quarterly voorafbetalingen deadlines, NBB depot timing, and BTW rates. Each section includes legalBasis with statute references to ejustice.fgov.be.",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "get_nl_box3_2026",
      "description": "Returns Dutch Box 3 (savings and investments) tax constants for 2026 under the Overbruggingswet: heffingsvrij vermogen, schuldendrempel, tariff, and the three forfaitaire rendementspercentages per asset category. Includes a flag indicating the bank-deposits rate is provisional until March of the following year.",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "get_nl_vpb_2026",
      "description": "Returns Dutch corporate income tax (VPB) brackets for 2026: 19% on the first EUR 200.000, 25,8% above. Includes innovation-box rate (9%).",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "get_nl_wkr_2026",
      "description": "Returns Dutch work-cost regulation (WKR) free-margin percentages for 2026: 2,00% on the first EUR 400.000 wage bill, 1,18% above; excess taxed at 80% eindheffing.",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "get_nl_dga_norm_2026",
      "description": "Returns the Dutch DGA usual-salary minimum norm for 2026 (EUR 58.000). Notes that the doelmatigheidsmarge was abolished per 2023, so the toets is max(norm, 100% of comparable employment, highest employee salary).",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "get_be_voorafbetalingen_deadlines",
      "description": "Returns the four quarterly Belgian voorafbetalingen deadlines (VA1 10 April, VA2 10 July, VA3 10 October, VA4 20 December) per WIB92 art. 157-168.",
      "inputSchema": {
        "type": "object",
        "properties": {},
        "required": []
      }
    },
    {
      "name": "calc_nl_zzp_scenario",
      "description": "Computes the full Dutch tax position for a freelancer (eenmanszaak) or BV from annual revenue and expenses, using Taxmo's deterministic filing engine (same math as the income tax return, not an approximation). Returns gross profit, applied deductions (zelfstandigenaftrek, startersaftrek, MKB-winstvrijstelling, KIA), income tax per bracket, tax credits and net disposable income. Supported years: 2023-2026.",
      "inputSchema": {
        "type": "object",
        "properties": {
          "year": {
            "type": "integer",
            "description": "Tax year, 2023-2026",
            "minimum": 2023,
            "maximum": 2026
          },
          "structure": {
            "type": "string",
            "enum": [
              "eenmanszaak",
              "bv"
            ],
            "description": "Legal form. Default eenmanszaak."
          },
          "revenue": {
            "type": "number",
            "description": "Annual revenue excl. VAT, in EUR"
          },
          "expenses": {
            "type": "number",
            "description": "Annual business expenses excl. VAT, in EUR"
          },
          "meetsUrencriterium": {
            "type": "boolean",
            "description": "Whether the 1.225-hour urencriterium is met. Default true."
          },
          "isStarter": {
            "type": "boolean",
            "description": "Whether the startersaftrek applies. Default false."
          },
          "kiaInvestments": {
            "type": "number",
            "description": "Qualifying investments this year for KIA, in EUR. Default 0."
          }
        },
        "required": [
          "year",
          "revenue",
          "expenses"
        ]
      }
    },
    {
      "name": "get_nl_btw_deadlines",
      "description": "Returns the Dutch quarterly BTW (VAT) return deadlines for a given year. A quarterly return must be filed and paid within one month after the quarter ends (Wet OB 1968 art. 14, AWR art. 10 and 19).",
      "inputSchema": {
        "type": "object",
        "properties": {
          "year": {
            "type": "integer",
            "description": "Calendar year, e.g. 2026. Default: current year."
          }
        },
        "required": []
      }
    },
    {
      "name": "check_nl_kor",
      "description": "Checks whether a Dutch business can use the KOR (kleineondernemersregeling, VAT exemption for small businesses) based on expected annual turnover. The threshold is EUR 20.000 turnover per calendar year (Wet OB 1968 art. 25).",
      "inputSchema": {
        "type": "object",
        "properties": {
          "expectedAnnualTurnover": {
            "type": "number",
            "description": "Expected turnover for the calendar year, excl. VAT, in EUR"
          }
        },
        "required": [
          "expectedAnnualTurnover"
        ]
      }
    }
  ]
}