The DOS:EE wiki lists 107 skills. Which seems low, but I can't remember other skills that are missing from their list.
For DOS2, the game description on steam says this: "The next generation of turn-based combat. Revamped action point system, AI 2.0., new elemental combos, over 200 skills, height advantage… and much, much more." As others have mentioned, on the undead reveal stream they showed all the skill icons in GM mode and there were well over 200 (230-240 iirc)
