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.
npx skills add ThomasMoreAI/legal-skills-open --skill recht-steuer-momarcode1git clone --depth 1 https://github.com/ThomasMoreAI/legal-skills-openWrote 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.
[](https://agentmods.dev/skills/thomasmoreai/legal-skills-open/recht-steuer-momarcode1)<a href="https://agentmods.dev/skills/thomasmoreai/legal-skills-open/recht-steuer-momarcode1"><img src="https://agentmods.dev/badge/skills/thomasmoreai/legal-skills-open/recht-steuer-momarcode1/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.
<a href="https://agentmods.dev/skills/thomasmoreai/legal-skills-open/recht-steuer-momarcode1"><img src="https://agentmods.dev/badge/skills/thomasmoreai/legal-skills-open/recht-steuer-momarcode1.svg" alt="Reviewed on agentmods" width="80" height="20"></a>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.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00076 | $0.05159 |
| Opus 5.5 | $0.00030 | $0.02064 |
| Sonnet 5.5 | $0.00015 | $0.01032 |
| Haiku 4.5 | $0.00008 | $0.00516 |
Grade A, and why
recht-steuer-momarcode1 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 22d 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.
How it starts
The opening of the file, as written. The whole thing — 336 lines — stays where its author put it; the contents beside it link to each section on GitHub.
/recht steuer — Steuerrechtliche Analyse
When the user describes a tax situation, presents documents (Bescheide, Steuererklärungen, Verträge), or asks about Austrian tax obligations, follow these steps.
Step 1: Read the Facts / Documents
Read everything the user has provided. You need:
- Who is the taxpayer? — Natürliche Person or juristische Person (GmbH, AG, Verein, Stiftung)?
- What type of income/transaction? — Employment, business, capital gains, rental, sale of property?
- What is the time period? — Which Veranlagungsjahr? Are prior years affected?
- What is the user's goal? — Understand obligations? Optimize taxes? Check a Bescheid? Prepare a Steuererklärung?
- Relevant numbers? — Income amounts, expenses, asset values, dates of transactions
If critical facts are missing, ask. Be specific:
"Sind Sie als natürliche Person oder als Gesellschaft (GmbH, etc.) betroffen? Das bestimmt, ob EStG oder KStG anwendbar ist."
Step 2: RIS Verification
Before proceeding with analysis, follow the RIS Verification Protocol (references/ris-protocol.md):
- Check RIS MCP availability
- For every § you cite in this analysis, verify current wording via RIS
- For case law references (VwGH, BFG), retrieve via RIS Justiz
- Record verification status for the Quellenstatus block
- If RIS is unavailable, follow the fallback ladder and flag all affected citations
Search RIS Justiz for relevant VwGH/BFG decisions on disputed legal questions. Present using format from references/ogh-case-presentation.md (adapted for VwGH/BFG Geschäftszahlen).
Step 3: Classify the Tax Situation
Determine what taxes and which legal framework apply. Check each:
A: Subjekt — Who is the taxpayer?
| Subjekt | Anwendbares Gesetz | Steuersatz |
|---|---|---|
| Natürliche Person (unselbständig) | EStG — Lohnsteuer (§§47ff) | Progressiv 0-55% |
| Natürliche Person (selbständig) | EStG — Einkommensteuer (§§1ff) | Progressiv 0-55% |
| Natürliche Person (Einkünfte aus Kapitalvermögen) | EStG §27, §27a | KESt 27,5% |
| GmbH | KStG (§§1ff) | 23% (ab 2024, zuvor 24% in 2023, 25% bis 2022) |
| AG | KStG (§§1ff) | 23% |
| Privatstiftung | KStG §13 (Zwischenbesteuerung) | Zwischensteuer 25%, KESt bei Zuwendung |
| Verein | KStG §§1, 5 | 23% auf nicht-begünstigte Einkünfte |
| Personengesellschaft (OG, KG) | EStG — transparent, Gewinn wird Gesellschaftern zugerechnet | Progressiv beim Gesellschafter |
What ships with it
3 files 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.
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.
- 22d ago Changed · +5 lines 5ad6d2c62c1d
- 24d ago First seen · 331 lines · 76 tokens per session scan A 11e766d84ea8
recht-steuer-momarcode1 is a skill published in the GitHub repository ThomasMoreAI/legal-skills-open (95 stars, last pushed 13d ago), licensed Apache-2.0. It adds 76 tokens to every session and 5,159 once invoked, about $0.0003 per session on Opus 5.5. 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 2026-10-02.
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