lohnsteuer 0.1.0

checksums.yaml

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data/.gitignore

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+/.bundle/
+/.yardoc
+/Gemfile.lock
+/_yardoc/
+/coverage/
+/doc/
+/pkg/
+/spec/reports/
+/tmp/
+*.bundle
+*.so
+*.o
+*.a
+mkmf.log

data/.ruby-version

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+2.1.5

data/Gemfile

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+source 'https://rubygems.org'
+
+# Specify your gem's dependencies in lohnsteuer.gemspec
+gemspec

data/README.markdown

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+# Lohnsteuer
+
+This is a Ruby implementation of the german income tax calculation
+algorithm.
+
+The algorithm gets updated by the "Bundesministerium der Finanzen" yearly (sometimes multiple times a year).
+Currently following implementations are supported:
+
+* [LST1215](lib/lohnsteuer/lst1215.rb) (for December 2015)
+* [LST2016](lib/lohnsteuer/lst2016.rb) (for 2016)
+
+## Usage
+
+```ruby
+require 'lohnsteuer'
+
+Lohnsteuer.calculate(2016, 40000, tax_class: 1)
+```
+
+## Contributing
+
+The algorithms where implemented by translating the program flowcharts
+published by the [Bundesministerium der Finanzen](https://www.bmf-steuerrechner.de/)
+into Ruby code.
+The algorithms weren't modified on purpose to enable updates and verification.
+
+**State of the project**: Experimental. The interface needs to stabilize.
+
+## Related projects
+
+* [vschoettke/node-lohnsteuer](https://github.com/vschoettke/lohnsteuer): Node.js implementation
+* [MarcelLehmann/Lohnsteuer](https://github.com/MarcelLehmann/Lohnsteuer): Java implementation

data/Rakefile

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+require 'bundler/gem_tasks'
+require 'rake/testtask'
+
+Rake::TestTask.new do |t|
+  t.test_files = FileList['test/*test.rb']
+end

data/lib/lohnsteuer.rb

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+# coding: utf-8
+require 'date'
+require 'lohnsteuer/version'
+require 'lohnsteuer/lst1215'
+require 'lohnsteuer/lst2016'
+
+module Lohnsteuer
+  def self.tax_algorithms
+    [Lst2016, Lst1215]
+  end
+
+  def self.calculate_month(year, month, monthly_salary, options = {})
+    params = {
+      # The tax class must be 1, 2, 3, 4, 5 or 6.
+      STKL: options[:tax_class] || 1,
+
+      # Monthly salary in Euro cent.
+      RE4: monthly_salary * 100.0,
+
+      # Configure the algorithm to calculate monthly taxes.
+      LZZ: 2,
+
+      # Health insurance state.
+      # 0 = general health insurance.
+      # 1 = private health insurance without employer supplement.
+      # 2 = private health insurance with employer supplement.
+      PKV: options[:health_insurance_state] || 0,
+
+      # Additional contribution rate to the general health insurance.
+      KVZ: options[:additional_contribution_rate] || 1.10,
+
+      # Allow to deselect the calculation of the nursing care insurance.
+      PVZ: options[:no_nursing_care_insurance] ? 0 : 1,
+
+      # Number of children eligible for the children allowance.
+      ZKF: options[:children] || 0
+    }
+
+    algorithm = tax_algorithms.find { |c| c.applies?(Date.new(year, month, 1)) }
+    fail "No tax algorithm found for #{month}/#{year}" unless algorithm
+
+    res = algorithm.calculate(params)
+
+    total_income_tax = (res[:LSTLZZ] || 0) + (res[:STS] || 0) + (res[:STV] || 0)
+    total_solidarity_tax = (res[:SOLZLZZ] || 0) + (res[:SOLZS] || 0) + (res[:SOLZV] || 0)
+
+    {
+      income_tax: total_income_tax / 100.0,
+      solidarity_tax: total_solidarity_tax / 100.0
+    }
+  end
+
+  def self.calculate(year, annual_salary, options = {})
+    (1..12).map do |month|
+      calculate_month(year, month, annual_salary / 12.0, options)
+    end.inject(income_tax: 0, solidarity_tax: 0) do |res, item|
+      res[:income_tax] = res[:income_tax] + item[:income_tax]
+      res[:solidarity_tax] = res[:solidarity_tax] + item[:solidarity_tax]
+      res
+    end
+  end
+end

data/lib/lohnsteuer/lst1215.rb

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+require 'date'
+
+class Lst1215
+  def self.applies?(date)
+    (Date.new(2015, 12, 1) .. Date.new(2015, 12, 31)).include?(date)
+  end
+
+  def self.calculate(params)
+    instance = new(params)
+    instance.LST1215
+    instance.output
+  end
+
+  def initialize(params)
+    %i(AF AJAHR ALTER1 ENTSCH F JFREIB JHINZU JRE4 JRE4ENT JVBEZ
+       KRV KVZ LZZ LZZFREIB LZZHINZU PKPV PKV PVS PVZ R RE4 SONSTB SONSTENT STERBE STKL
+       VBEZ VBEZM VBEZS VBS VJAHR VKAPA VMT ZKF ZMVB).each do |key|
+      instance_variable_set(:"@#{key}", params[key] || 0)
+    end
+  end
+
+  def output
+    %i(BK BKS BKV LSTLZZ SOLZLZZ SOLZS SOLZV STS STV VKVLZZ VKVSONST).map do |var|
+      [var, instance_variable_get(:"@#{var}").to_i]
+    end.to_h
+  end
+
+  # ---------- BEGIN TAX ALGORITHM ----------
+  # Source: https://www.bmf-steuerrechner.de/pruefdaten/pap2015Dezember.pdf
+  def LST1215
+    self.MPARA
+    self.MRE4JL
+    @VBEZBSO = 0
+    @KENNVMT = 0
+    self.MRE4
+    self.MRE4ABZ
+    @ZRE4VPM = @ZRE4VP
+    @SCHLEIFZ = 1
+    self.MBERECH
+    @SCHLEIFZ = 2
+    @W1STKL5 = 9_873
+    @ZRE4VP = @ZRE4VPM
+    self.MBERECH
+    self.MLST1215
+    self.MSONST
+    self.MVMT
+  end
+
+  def MPARA
+    if @KRV < 2
+      if @KRV == 0
+        @BBGRV = 72_600.0
+      else
+        @BBGRV = 62_400.0
+      end
+      @RVSATZAN = 0.0935
+      @TBSVORV = 0.60
+    end
+
+    @BBGKVPV = 49_500.0
+    @KVSATZAN = @KVZ / 100.0 + 0.07
+    @KVSATZAG = 0.07
+
+    if @PVS == 1
+      @PVSATZAN = 0.01675
+      @PVSATZAG = 0.00675
+    else
+      @PVSATZAN = 0.01175
+      @PVSATZAG = 0.01175
+    end
+
+    if @PVZ == 1
+      @PVSATZAN = @PVSATZAN + 0.0025
+    end
+
+    @W1STKL5 = 9_763
+    @W2STKL5 = 26_441
+    @W3STKL5 = 200_584
+  end
+
+  def MRE4JL
+    if @LZZ == 1
+      @ZRE4J = @RE4 / 100.0
+      @ZVBEZJ = @VBEZ / 100.0
+      @JLFREIB = @LZZFREIB / 100.0
+      @JLHINZU = @LZZHINZU / 100.0
+    elsif @LZZ == 2
+      @ZRE4J = @RE4 * 12 / 100.0
+      @ZVBEZJ = @VBEZ * 12 / 100.0
+      @JLFREIB = @LZZFREIB * 12 / 100.0
+      @JLHINZU = @LZZHINZU * 12 / 100.0
+    elsif @LZZ == 3
+      @ZRE4J = @RE4 * 360 / 7.0 / 100.0
+      @ZVBEZJ = @VBEZ * 360.0 / 7.0 / 100.0
+      @JLFREIB = @LZZFREIB * 360.0 / 7.0 / 100.0
+      @JLHINZU = @LZZHINZU * 360.0 / 7.0 / 100.0
+    else
+      @ZRE4J = @RE4 * 360 / 100.0
+      @ZVBEZJ = @VBEZ * 360.0 / 100.0
+      @JLFREIB = @LZZFREIB * 360.0 / 100.0
+      @JLHINZU = @LZZHINZU * 360.0 / 100.0
+    end
+
+    if @AF == 0
+      @F = 1
+    end
+  end
+
+  def MRE4
+    if @ZVBEZJ == 0
+      @FVBZ = 0
+      @FVB = 0
+      @FVBZSO = 0
+      @FVBSO = 0
+    else
+      if @VJAHR < 2006
+        @J = 1
+      elsif @VJAHR < 2040
+        @J = @VJAHR - 2004
+      else
+        @J = 36
+      end
+
+      if @LZZ == 1
+        @VBEZB = @VBEZM * @ZMVB + @VBEZS
+        @HFVB = @TAB2_J / 12.0 * @ZMVB
+        @FVBZ = (@TAB3_J / 12.0 * @ZMVB).ceil.to_f
+      else
+        @VBEZB = @VBEZM * 12 + @VBEZS
+        @HFVB = @TAB2_J
+        @FVBZ = @TAB3_J
+      end
+      @FVB = (@VBEZB * @TAB1_J).ceil / 100.0
+      if @FVB > @HFVB
+        @FVB = @HFVB
+      end
+      @FVBSO = (@FVB + @VBEZBSO * @TAB1_J).ceil / 100.0
+      if @FVBSO > @TAB2_J
+        @FVBSO = @TAB2_J
+      end
+      @HFVBZSO = (@VBEZB + @VBEZBSO) / 100.0 - @FVBSO
+      @FVBZSO = (@FVBZ + @VBEZBSO / 100.0).ceil.to_f
+      if @FVBZSO > @HFVBZSO
+        @FBVZSO = @HFVBZSO.ceil.to_f
+      end
+      if @FVBZSO > @TAB3_J
+        @FVBZSO = @TAB3_J
+      end
+      @HFVBZ = @VBEZB / 100.0 - @FVB
+      if @FVBZ > @HFVBZ
+        @FVBZ = @HFVBZ.ceil.to_f
+      end
+    end
+    self.MRE4ALTE
+  end
+
+  def MRE4ALTE
+    if @ALTER1 == 0
+      @ALTE = 0
+    else
+      if @AJAHR < 2006
+        @K = 1
+      elsif @AJAHR < 2040
+        @K = @AJAHR - 2004
+      else
+        @K = 36
+      end
+      @BMG = @ZRE4J - @ZVBEZJ
+      @ALTE = (@BMG * @TAB4_K).ceil.to_f
+      @HBALTE = @TAB5_K
+      if @ALTE > @HBALTE
+        @ALTE = @HBALTE
+      end
+    end
+  end
+
+  def MRE4ABZ
+    @ZRE4 = @ZRE4J - @FVB - @ALTE - @JLFREIB + @JLHINZU
+    if @ZRE4 < 0
+      @ZRE4 = 0
+    end
+    @ZRE4VP = @ZRE4J
+    if @KENNVMT == 2
+      @ZRE4VP = @ZRE4VP - @ENTSCH / 100.0
+    end
+    @ZVBEZ = @ZVBEZJ - @FVB
+    if @ZVBEZ < 0
+      @ZVBEZ = 0
+    end
+  end
+
+  def MBERECH
+    if @SCHLEIFZ == 1
+      self.MZTABFBA
+    else
+      self.MZTABFBN
+    end
+    self.MLSTJAHR
+    @LSTJAHR = @ST * @F
+    self.UPLSTLZZ
+    self.UPVKVLZZ
+    if @ZKF > 0
+      @ZTABFB = @ZTABFB + @KFB
+      self.MRE4ABZ
+      self.MLSTJAHR
+      @JBMG = @ST * @F
+    else
+      @JBMG = @LSTJAHR
+    end
+    self.MSOLZ
+  end
+
+  def MZTABFBA
+    @ANP = 0
+    if @ZVBEZ >= 0
+      if @ZVBEZ < @FVBZ
+        @FVBZ = @ZVBEZ
+      end
+    end
+    if @STKL < 6
+      if @ZVBEZ > 0
+        if @ZVBEZ - @FVBZ < 102
+          @ANP = (@ZVBEZ - @FVBZ).ceil.to_f
+        else
+          @ANP = 102
+        end
+      end
+    else
+      @FVBZ = 0
+      @FVBZSO = 0
+    end
+    if @STKL < 6
+      if @ZRE4 > @ZVBEZ
+        if @ZRE4 - @ZVBEZ < 1000
+          @ANP = (@ANP + @ZRE4 - @ZVBEZ).ceil.to_f
+        else
+          @ANP = @ANP + 1000
+        end
+      end
+    end
+    @KZTAB = 1
+    if @STKL == 1
+      @SAP = 36.0
+      @KFB = @ZKF * 7008.0
+    elsif @STKL == 2
+      @EFA = 1308.0
+      @SAP = 36.0
+      @KFB = @ZKF * 7008.0
+    elsif @STKL == 3
+      @KZTAB = 2
+      @SAP = 36
+      @KFB = @ZKF * 7008.0
+    elsif @STKL == 4
+      @SAP = 36
+      @KFB = @ZKF * 3504.0
+    elsif @STKL == 5
+      @SAP = 36
+      @KFB = 0
+    else
+      @KFB = 0
+    end
+    @ZTABFB = @EFA.to_f + @ANP.to_f + @SAP.to_f + @FVBZ.to_f
+  end
+
+  def MZTABFBN
+    @ANP = 0
+    if @ZVBEZ >= 0
+      if @ZVBEZ < @FVBZ
+        @FVBZ = @ZVBEZ
+      end
+    end
+    if @STKL < 6
+      if @ZVBEZ > 0
+        if @ZVBEZ - @FVBZ < 102
+          @ANP = (@ZVBEZ - @FVBZ).ceil
+        else
+          @ANP = 102
+        end
+      end
+    else
+      @FVBZ = 0
+      @FVBZSO = 0
+    end
+    if @STKL < 6
+      if @ZRE4 > @ZVBEZ
+        if @ZRE4 - @ZVBEZ < 1000
+          @ANP = @ANP + @ZRE4 - @ZVBEZ
+        else
+          @ANP = @ANP + 1000
+        end
+      end
+    end
+    @KZTAB = 1
+    if @STKL == 1
+      @SAP = 36
+      @KFB = @ZKF * 7152.0
+    elsif @STKL == 2
+      @EFA = 1908
+      @SAP = 36
+      @KFB = @ZKF * 7152.0
+    elsif @STKL == 3
+      @KZTAB = 2
+      @SAP = 36
+      @KFB = @ZKF * 7152.0
+    elsif @STKL == 4
+      @SAP = 36
+      @KFB = @ZKF * 3576.0
+    elsif @STKL == 5
+      @SAP = 36
+      @KFB = 0
+    else
+      @KFB = 0
+    end
+    @ZTABFB = @EFA.to_f + @ANP.to_f + @SAP.to_f + @FVBZ.to_f
+  end
+
+  def MLSTJAHR
+    self.UPEVP
+    if @KENNVMT != 1
+      @ZVE = @ZRE4 - @ZTABFB - @VSP
+      self.UPMLST
+    else
+      @ZVE = @ZRE4 - @ZTABFB - @VSP - @VMT / 100.0 - @VKAPA / 100.0
+      if @ZVE < 0
+        @ZVE = (@ZVE + @VMT / 100.0 + @VKAPA / 100.0) / 5.0
+        self.UPMLST
+        @ST = @ST * 5
+      else
+        self.UPMLST
+        @STOVMT = @ST
+        @ZVE = @ZVE + (@VMT + @VKAPA) / 500
+        self.UPMLST
+        @ST = (@ST - @STOVMT) * 5 + @STOVMT
+      end
+    end
+  end
+
+  def UPVKVLZZ
+    self.UPVKV
+    @JW = @VKV
+    self.UPANTEIL
+    @VKLZZ = @ANTEIL1
+  end
+
+  def UPVKV
+    if @PKV > 0
+      if @VSP2 > @VSP3
+        @VKV = @VSP2 * 100.0
+      else
+        @VKV = @VSP3 * 100.0
+      end
+    else
+      @VKV = 0
+    end
+  end
+
+  def UPLSTLZZ
+    @JW = @LSTJAHR * 100.0
+    if @SCHLEIFZ == 1
+      @JWLSTA = @JW
+    else
+      @JWLSTN = @JW
+    end
+    self.UPANTEIL
+    @LSTLZZ = @ANTEIL1
+  end
+
+  def UPMLST
+    if @ZVE < 1
+      @ZVE = 0
+      @X = 0
+    else
+      @X = (@ZVE.to_f / @KZTAB.to_f).floor.to_f
+    end
+    if @STKL < 5
+      if @SCHLEIFZ == 1
+        self.UPTAB14
+      else
+        self.UPTAB15
+      end
+    else
+      self.MST5_6
+    end
+  end
+
+  def UPEVP
+    if @KRV > 1
+      @VSP1 = 0
+    else
+      if @ZRE4VP > @BBGRV
+        @ZRE4VP = @BBGRV
+      end
+      @VSP1 = @TBSVORV * @ZRE4VP
+      @VSP1 = @VSP1 * @RVSATZAN
+    end
+    @VSP2 = 0.12 * @ZRE4VP
+    if @STKL == 3
+      @VHB = 3000.0
+    else
+      @VHB = 1900.0
+    end
+    if @VSP2 > @VHB
+      @VSP2 = @VHB
+    end
+    @VSPN = (@VSP1 + @VSP2).ceil.to_f
+    self.MVSP
+    if @VSPN > @VSP
+      @VSP = @VSPN
+    end
+  end
+
+  def MVSP
+    if @ZRE4VP > @BBGKVPV
+      @ZRE4VP = @BBGKVPV
+    end
+    if @PKV > 0
+      if @STKL == 6
+        @VSP3 = 0
+      else
+        @VSP3 = @PKPV * 12.0 / 100.0
+        if @PKV == 2
+          @VSP3 = @VSP3 - @ZRE4VP * (@KVSATZAG + @PVSATZAG)
+        end
+      end
+    else
+      @VSP3 = @ZRE4VP * (@KVSATZAN + @PVSATZAN)
+    end
+    @VSP = (@VSP3 + @VSP1).ceil.to_f
+  end
+
+  def MST5_6
+    @ZZX = @X
+    if @ZZX > @W2STKL5
+      @ZX = @W2STKL5
+      self.UP5_6
+      if @ZZX > @W3STKL5
+        @ST = (@ST + (@W3STKL5 - @W2STKL5) * 0.42).floor.to_f
+        @ST = (@ST + (@ZZX - @W3STKL5) * 0.45).floor.to_f
+      else
+        @ST = (@ST + (@ZZX - @W2STKL5) * 0.42).floor.to_f
+      end
+    else
+      @ZX = @ZZX
+      self.UP5_6
+      if @ZZX > @W1STKL5
+        @VERGL = @ST
+        @ZX = @W1STKL5
+        self.UP5_6
+        @HOCH = (@ST + (@ZZX - @W1STKL5) * 0.42).floor.to_f
+        if @HOCH < @VERGL
+          @ST = @HOCH
+        else
+          @ST = @VERGL
+        end
+      end
+    end
+  end
+
+  def UP5_6
+    @X = @ZX * 1.25
+    if @SCHLEIFZ == 1
+      self.UPTAB14
+    else
+      self.UPTAB15
+    end
+    @ST1 = @ST
+    @X = @ZX * 0.75
+    if @SCHLEIFZ == 1
+      self.UPTAB14
+    else
+      self.UPTAB15
+    end
+    @ST2 = @ST
+    @DIFF = (@ST1 - @ST2) * 2
+    @MIST = (@ZX * 0.14).floor.to_f
+    if @MIST > @DIFF
+      @ST = @MIST
+    else
+      @ST = @DIFF
+    end
+  end
+
+  def MSOLZ
+    @SOLZFREI = 972.0 * @KZTAB
+    if @JBMG > @SOLZFREI
+      @SOLZJ = (@JBMG * 5.5).floor / 100.0
+      @SOLZMIN = (@JBMG - @SOLZFREI) * 20.0 / 100.0
+      if @SOLZMIN < @SOLZJ
+        @SOLZJ = @SOLZMIN
+      end
+      @JW = @SOLZJ * 100.0
+      if @SCHLEIFZ == 1
+        @JWSOLZA = @JW
+      else
+        @JWSOLZN = @JW
+      end
+      self.UPANTEIL
+      @SOLZLZZ = @ANTEIL1
+    else
+      @SOLZLZZ = 0
+    end
+    if @R > 0
+      @JW = @JBMG * 100.0
+      if @SCHLEIFZ == 1
+        @JWBKA = @JW
+      else
+        @JWBKN = @JW
+      end
+      self.UPANTEIL
+      @BK = @ANTEIL1
+    else
+      @BK = 0
+    end
+  end
+
+  def MLST1215
+    if @LZZ > 1
+      @JW = @JWLSTN - 11 * (@JWLSTA - @JWLSTN)
+      if @JW < 0
+        @ANTEIL1 = 0
+      else
+        self.UPANTEIL
+      end
+      @LSTLZZ = @ANTEIL1
+      @JW = @JWSOLZN - 11 * (@JWSOLZA - @JWSOLZN)
+      if @JW < 0
+        @ANTEIL1 = 0
+      else
+        self.UPANTEIL
+      end
+      @SOLZLZZ = @ANTEIL1
+      @JW = @JWBKN.to_f - 11 * (@JWBKA.to_f - @JWBKN.to_f)
+      if @JW < 0
+        @ANTEIL1 = 0
+      else
+        self.UPANTEIL
+      end
+      @BK = @ANTEIL1
+    end
+  end
+
+  def UPANTEIL
+    if @LZZ == 1
+      @ANTEIL1= @JW
+    elsif @LZZ == 2
+      @ANTEIL1 = (@JW / 12.0).floor.to_f
+    elsif @LZZ == 3
+      @ANTEIL1 = (@JW * 7.0 / 360).floor.to_f
+    else
+      @ANTEIL1 = (@JW / 360.0).floor.to_f
+    end
+  end
+
+  def MSONST
+    @LZZ = 1
+    if @ZMVB == 0
+      @ZMVB = 12
+    end
+    if @SONSTB == 0
+      @VKVSONST = 0
+      @LSTSO = 0
+      @STS = 0
+      @SOLZS = 0
+      @BKS = 0
+    else
+      self.MOSONST
+      self.UPVKV
+      @VKVSONST = @VKV
+      @ZRE4J = (@JRE4 + @SONSTB) / 100.0
+      @ZVBEZJ = (@JVBEZ + @VBS) / 100.0
+      @VBEZBSO = @STERBE
+      self.MRE4SONST
+      self.MLSTJAHR
+      @WVFRBM = (@ZVE - @GFB) * 100.0
+      if @WVFRBM < 0
+        @WVFRBM = 0
+      end
+      self.UPVKV
+      @VKVSONST = @VKV - @VKVSONST
+      @LSTSO = @ST * 100.0
+      @STS = ((@LSTSO - @LSTOSO) * @F).floor.to_f
+      if @STS < 0
+        @STS = 0
+      end
+      @SOLZS = (@STS * 5.5).floor / 100.0
+      if @R > 0
+        @BKS = @STS
+      else
+        @BKS = 0
+      end
+    end
+  end
+
+  def MVMT
+    if @VKAPA < 0
+      @VKAPA = 0
+    end
+    if @VMT + @VKAPA > 0
+      if @LSTSO == 0
+        self.MOSONST
+        @LST1 = @LSTOSO
+      else
+        @LST1 = @LSTSO
+      end
+      @VBEZBSO = @STERBE + @VKAPA
+      @ZRE4J = (@JRE4 + @SONSTB + @VMT + @VKAPA) / 100.0
+      @ZVBEZJ = (@JVBEZ + @VBS + @VKAPA) / 100.0
+      @KENNVMT = 2
+      self.MRE4SONST
+      self.MLSTJAHR
+      @LST3 = @ST * 100.0
+      self.MRE4ABZ
+      @ZRE4VP = @ZRE4VP - @JRE4ENT / 100.0 - @SONSTENT / 100.0
+      @KENNVMT = 1
+      self.MLSTJAHR
+      @LST2 = @ST * 100.0
+      @STV = @LST2 - @LST1
+      @LST3 = @LST3 - @LST1
+      if @LST3 < @STV
+        @STV = @LST3
+      end
+      if @STV < 0
+        @STV = 0
+      else
+        @STV = (@STV * @F).floor.to_f
+      end
+      @SOLZV = (@STV * 5.5).floor / 100.0
+      if @R > 0
+        @BKV = @STV
+      else
+        @BKV = 0
+      end
+    else
+      @STV = 0
+      @SOLZV = 0
+      @BKV = 0
+    end
+  end
+
+  def MOSONST
+    @ZRE4J = @JRE4 / 100.0
+    @ZVBEZJ = @JVBEZ / 100.0
+    @JLFREIB = @JFREIB / 100.0
+    @JLHINZU = @JHINZU / 100.0
+    self.MRE4
+    self.MRE4ABZ
+    @ZRE4VP = @ZRE4VP - @JRE4ENT / 100.0
+    self.MZTABFBN
+    self.MLSTJAHR
+    @LSTOSO = @ST * 100
+  end
+
+  def MRE4SONST
+    self.MRE4
+    @FVB = @FVBSO
+    self.MRE4ABZ
+    @ZRE4VP = @ZRE4VP - @JRE4ENT / 100.0 - @SONSTENT / 100.0
+    @FVBZ = @FVBZSO
+    self.MZTABFBN
+  end
+
+  def UPTAB14
+    if @X < 8355
+      @ST = 0
+    else
+      if @X < 13_470
+        @Y = (@X - 8354) / 10_000
+        @RW = @Y * 974.58
+        @RW = @RW + 1_400.0
+        @ST = (@RW * @Y).floor
+      elsif @X < 52_882
+        @Y = (@X - 13_469.0) / 10_000
+        @RW = (@Y * 228.74)
+        @RW = @RW + 2_397.0
+        @RW = @RW * @Y
+        @ST = (@RW + 971.0).floor
+      elsif @X < 250_731
+        @ST = (@X * 0.42 - 8239.0).floor
+      else
+        @ST = (@X * 0.45 - 15_761.0).floor
+      end
+      @ST = (@ST * @KZTAB).floor
+    end
+  end
+
+  def UPTAB15
+    if @X < 8473
+      @ST = 0
+    else
+      if @X < 13_470
+        @Y = (@X - 8472) / 10_000
+        @RW = @Y * 997.6
+        @RW = @RW + 1_400.0
+        @ST = (@RW * @Y).floor
+      elsif @X < 52_882
+        @Y = (@X - 13_469.0) / 10_000
+        @RW = @Y * 228.74
+        @RW = @RW + 2_397.0
+        @RW = @RW * @Y
+        @ST = (@RW + 948.68).floor
+      elsif @X < 250_731
+        @ST = (@X * 0.42 - 8261.29).floor
+      else
+        @ST = (@X * 0.45 - 15_783.19).floor
+      end
+      @ST = @ST * @KZTAB
+    end
+  end
+  # ---------- END TAX ALGORITHM ----------
+end