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PoliErgaleio

calculate_stock_options

Compares the Cyprus tax on an employee stock option exercise under the 2025 benefit-in-kind rules (progressive income tax) and the 2026 approved-scheme rules (flat 8% within caps), including the 2x salary annual cap and the €1m rolling 10-year lifetime cap. Use to compare Cyprus tax on an employee's share-option exercise. Require actual annual salary, share count, exercise and market prices, and user-confirmed approved-scheme status before any personalized calculation or call. If status is missing or unclear, ask one concise question first; do not infer it, call with an assumed status, or present option gain, tax, savings, or other personalized option figures before confirmation. Amounts are EUR and per-share prices are EUR/share.

Input Schema

NameRequiredDescriptionDefault
marketPriceYesMarket price per share at exercise, EUR.
exercisePriceYesStrike price per share, EUR.
numberOfSharesYesNumber of options being exercised.
isApprovedSchemeYesWhether the plan has approved-scheme status under 2026 rules; ask the user and use only their explicit confirmation. Never infer or assume this value.
annualGrossSalaryYesGross annual salary in EUR (sets the marginal band and the 2x annual cap).
prior10YearOptionIncomeNoOption income already used against the €1m rolling 10-year cap, EUR.

Output Schema

NameRequiredDescriptionDefault
seriesNo
tax2025Yes
tax2026Yes
totalGainYes
taxSavingsYes
assumptionsYes
gainPerShareYes
savingsPercentageYes

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observed

TDQS

A4.1/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

No annotations are provided, so the description must carry behavioral disclosure; it discloses the compared rule sets, the 2x salary annual cap, the €1m rolling 10-year cap, and the hard gate against presenting figures before status confirmation. It still does not explicitly say whether the tool is purely computational or has any side effects, leaving a small gap for a no-annotation tool.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The first sentence front-loads the comparison and the following sentences cover prerequisites and guardrails, so structure is good. However, 'Use to compare...' repeats the opening purpose and the confirmation rule is restated in multiple ways, making it longer than necessary.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a complex tax calculator with 100% schema coverage and an output schema, the description supplies the rule context, caps, currency, and required confirmation gate. It is nearly complete, but without annotations it could explicitly state that the operation is a pure calculation with no persistence or side effects.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 100%, so the schema already explains all six parameters, including the optional prior10YearOptionIncome. The description reinforces salary/status meaning and currency but does not add parameter-level detail beyond the schema, and it omits any prose mention of the optional prior-income parameter.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description uses a specific verb, 'compares', and a precise resource, 'Cyprus tax on an employee stock option exercise', naming the two rule regimes and caps. Although it does not name sibling tools, the stock-option scope is distinct from the other Cyprus tax calculators in the sibling list.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

It states when to use ('to compare Cyprus tax on an employee's share-option exercise') and gives a clear precondition: require confirmed approved-scheme status and ask if missing rather than infer. It does not explicitly route to alternative sibling tools such as calculate_cyprus_income_tax, so it is not a full 5.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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