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name: tax-research
description: Research tax law with IFG official sources: find the right text, read it at the date of the tax event, check the quotes and cite its official link. Use when the user asks about the tax law of France (overseas territories included), Luxembourg, Switzerland (federal and cantonal), Belgium, Germany, Monaco, Andorra, Italy, the United Kingdom, the United States (federal and selected states) or an EU member state, a tax treaty, EU tax law, OECD guidance or the UN Model: a rule, rate, threshold, deadline, exemption, ruling or case, even when IFG is not named.
---

# Tax research with IFG

IFG serves official tax texts (laws, codes, treaties, administrative doctrine, rulings, case law, forms) with their official source, the version applicable at a given date and a clickable citation. You reason; IFG delivers the sealed text.

## Method

0. **Connect IFG first.** If the IFG tools (`search_authority`, `get_authority`, `changes_since`, `browse_instrument`, `check_sources`) are not available in this conversation, IFG is installed but not connected yet. Do not answer the tax question from memory. Reply, in the user's language, with one short sentence: open Settings, then Plugins, then IFG, connect the IFG account (7-day free trial), and ask the question again.
1. **Never answer tax law from memory.** Every rule you rely on comes from a text returned by IFG in this conversation.
2. **Find the authority** with `search_authority`:
   - `query` is a reference (`CGI 119 bis`, `LIR 56bis`, `AStG 7`, `treaty/CH-FR-1966/11`, `ECLI:FR:CE…`, `BOI-RPPM-RCM-30-30-20-20`) or an official title, never a question or a sentence.
   - `jurisdiction` is required for a free query: `FR`, `LU`, `CH`, `BE`, `DE`, `MC`, `AD`, `IT`, `GB`, `NL`, `ES`, `HU`, `SI`, `HR`, `CZ`, `SK`, `EE`, `LV`, `LT`, `MT`, `BG`, `GR`, `AT`, `SE`, `DK`, `FI`, `IE`, `PT`, `RO`, `US`, `PL`, `CY`, `treaty`, `EU`, `OECD`, `UN` (United Nations: UN Model Tax Convention). Other EU countries opened one by one: `NL` the Netherlands, `ES` Spain, `HU` Hungary, `SI` Slovenia, `HR` Croatia, `CZ` Czechia, `SK` Slovakia, `EE` Estonia, `LV` Latvia, `LT` Lithuania, `MT` Malta, `BG` Bulgaria, `GR` Greece, `AT` Austria, `SE` Sweden, `DK` Denmark, `FI` Finland, `IE` Ireland, `PT` Portugal, `RO` Romania, `PL` Poland, `CY` Cyprus.
   - A country code also finds its subdivisions: the 26 Swiss cantons (`CH-GE`, `CH-VD`, `CH-ZH`…), the German Länder (`DE-BY`…), the Belgian regions (Flanders, Wallonia, Brussels) and the Andorran parishes; a subdivision code (`CH-GE`, `BE-VLG`, `AD-07`) is also accepted.
   - French overseas: `PF` French Polynesia, `NC` New Caledonia, `WF` Wallis and Futuna, `PM` Saint Pierre and Miquelon, `BL` Saint Barthélemy, `MF` Saint Martin have their own tax codes, not `FR`. `RE` Réunion, `GP` Guadeloupe, `MQ` Martinique, `GF` French Guiana, `YT` Mayotte are overseas departments: French national tax law applies there and is served under `FR` (search with jurisdiction `FR`); their own code holds only local texts (octroi de mer, local deliberations).
   - Use `kinds` to stay in one layer when needed (`code`, `statute`, `treaty`, `doctrine`, `rulings`, `case_law`, `forms_procedure`, `legislative_history`, `eu_law`, `official_data`).
3. **Read the text** with `get_authority(id, date?)`:
   - Pass `date` = the date of the tax event (payment, year end, death, transfer). Without it, IFG reads today's law.
   - Check `applicability.status` (`applicable`, `applicable_with_amendments`, `not_yet_in_force`, `repealed`, `publication_only`, `unresolved`) and `future_effects` before concluding. In `future_effects`, only the next effect comes in full; the next four give their date, change, source and act (`future_effects_total` counts them all when there are more): pass `include_versions` to read them all with their wording. Each effect's source is the official piece that dates it (the amending act or its application clause). `applicable_with_amendments` means the se

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