yritysverotus

yritysverotus is a skill for Claude Code, Codex from akunikkola/claude-for-legal-finland. It costs 246 tokens per session (2,025 once invoked), scanned A, original, MIT.

A guide to Finnish taxation of companies and business income under the business income tax rules. It covers taxable income, deductible expenses, timing and major corporate reorganisations.

In plain words
What is it for?
Assessing company income, deductions, group contributions, dividend taxation, mergers, demergers, business transfers and share exchanges.
Why use it?
It helps determine which tax rules apply to a company transaction or expense and highlights areas where the result may depend on detailed conditions. Important cases should be checked against current law and official guidance.

Skill for Claude CodeCodex

Written for Claude Code and Codex: shipped in a Claude Code plugin, but also agents/openai.yaml present. Also seen: mentions CLAUDE.md.

Part of the verotus plugin — 3 skills shipped together

Good fit Assessing company income, deductions, group contributions, dividend taxation, mergers, demergers, business transfers and share exchanges.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/akunikkola/claude-for-legal-finland/yritysverotus
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add akunikkola/claude-for-legal-finland --skill yritysverotus
Clone the repo
git clone --depth 1 https://github.com/akunikkola/claude-for-legal-finland

Made for: Claude Code, Codex.

Or install verotus, the plugin that ships this one along with the rest of its 3 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for yritysverotus

README.md
[![agentmods](https://agentmods.dev/badge/skills/akunikkola/claude-for-legal-finland/yritysverotus/github.svg)](https://agentmods.dev/skills/akunikkola/claude-for-legal-finland/yritysverotus)
Your own site
<a href="https://agentmods.dev/skills/akunikkola/claude-for-legal-finland/yritysverotus"><img src="https://agentmods.dev/badge/skills/akunikkola/claude-for-legal-finland/yritysverotus/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for yritysverotus

Your own site · 80×15
<a href="https://agentmods.dev/skills/akunikkola/claude-for-legal-finland/yritysverotus"><img src="https://agentmods.dev/badge/skills/akunikkola/claude-for-legal-finland/yritysverotus.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 246 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,025 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00246 $0.02025
Opus 5 $0.00123 $0.01012
Sonnet 5 $0.00049 $0.00405
Haiku 4.5 $0.00025 $0.00202

Measured 9d ago against content hash c25fb8975fdd, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

yritysverotus scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 9d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

verotus/skills/yritysverotus/SKILL.md · 123 lines

How it starts

The opening of the file, as written. The whole thing — 123 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Yritysverotus — EVL, järjestelyt ja riskisäännökset

Tämä skill jäsentää yritysverotuksen kysymykset elinkeinoverolain (360/1968) ja verotusmenettelylain riskisäännösten valossa. Perusteet: ../verotusmenettely-ja-muutoksenhaku/references/verotus-perusteet.md.

Vastuuvapaus: analyysit ovat tarkistettavia — ei veroneuvontaa. Verokannat ja euromäärät aina lähteestä. Merkittävässä järjestelyssä oikea väline on ennakkoratkaisu. Katso verotus/CLAUDE.md.

Tarkista laki lähteestä

Hae EVL:n, TVL:n ja VML:n sovellettavat säännökset juristi:oikeustutkimus-skillillä ja KHO:n käytäntö lähteestä. Yritysverotuksessa KHO:n vuosikirjaratkaisut ja Verohallinnon syventävät ohjeet täsmentävät lähes jokaista rajanvetoa — erottele laki, KHO ja Verohallinnon kanta toisistaan.

Perusjäsennys: tulo, meno, jaksotus

  1. Tulolähde ja laki — sovelletaanko EVL:ää (elinkeinotoiminta) vai TVL:ää; yhteisöjen tulolähdejako on muuttunut — tarkista nykytila lähteestä.
  2. Tulon veronalaisuus — pääsääntö laaja; poikkeukset (mm. käyttöomaisuusosakkeiden verovapaa luovutus EVL 6 b §:n edellytyksin — edellytykset tiukat, hae lähteestä).
  3. Menon vähennyskelpoisuus — tulon hankkimisesta tai säilyttämisestä johtuneet menot; rajoitukset (mm. edustusmenot, sakot, korkovähennysrajoitus EVL 18 a §) lähteestä.
  4. Jaksotus — suoriteperiaate, poistot, varaukset; poistoprosentit lähteestä.

Konserni

  • Konserniavustus (825/1986) — tuloksentasaus kotimaisessa konsernissa: omistus-, aika- ja kirjausedellytykset tarkistetaan lähteestä; avustus on antajalleen vähennyskelpoinen ja saajalleen veronalainen vain edellytysten täyttyessä.
  • Siirtohinnoittelu (VML 31 §, otsikko vahvistettu: siirtohinnoitteluoikaisu) — etuyhteystoimet markkinaehtoperiaatteella; dokumentointivelvollisuuden rajat ja sisältö lähteestä. Rajat ylittävissä tilanteissa verosopimukset ja EU-oikeus rinnalle.
  • Tappiot — vähentämisjärjestys ja -ajat sekä omistajanvaihdoksen vaikutus (ja poikkeuslupa) lähteestä.

Read the full file on GitHub · 123 lines

Files

What ships with it

1 file beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 9d ago First seen · 123 lines · 246 tokens per session scan A c25fb8975fdd

Subscribe to this mod's changes

yritysverotus is a skill published in the GitHub repository akunikkola/claude-for-legal-finland (103 stars, last pushed 2mo ago), licensed MIT. It adds 246 tokens to every session and 2,025 once invoked, about $0.0012 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-09-03.

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