lohnsteuer 0.1.0

data/lib/lohnsteuer/lst2016.rb

@@ -0,0 +1,589 @@
+require 'date'
+
+class Lst2016
+  def self.applies?(date)
+    (Date.new(2016,  1, 1) .. Date.new(2016, 12, 31)).include?(date)
+  end
+
+  def self.calculate(params)
+    instance = new(params)
+    instance.LST2016
+    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/pap2016.pdf
+  def LST2016
+    self.MPARA
+    self.MRE4JL
+    @VBEZBSO = 0
+    @KENNVMT = 0
+    self.MRE4
+    self.MRE4ABZ
+    self.MBERECH
+    self.MSONST
+    self.MVMT
+  end
+
+  def MPARA
+    if @KRV < 2
+      if @KRV == 0
+        @BBGRV = 74_400.0
+      else
+        @BBGRV = 64_800.0
+      end
+      @RVSATZAN = 0.0935
+      @TBSVORV = 0.64
+    end
+
+    @BBGKVPV = 50_850.0
+    @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 = 10_070.0
+    @W2STKL5 = 26_832.0
+    @W3STKL5 = 203_557.0
+
+    @GFB = 8652.0
+    @SOLZFREI = 972.0
+  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
+      if @FVB > @ZVBEZJ
+        @FVB = @ZVBEZJ
+      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
+      else
+        if @AJAHR < 2040
+          @K = @AJAHR - 2004
+        else
+          @K = 36
+        end
+      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
+    self.MZTABFB
+    @VFRB = (@ANP + @FVB + @FVBZ) * 100.0
+    self.MLSTJAHR
+    @WVFRB = (@ZVE - @GFB) * 100.0
+    if @WVFRB < 0
+      @WVFRB = 0
+    end
+    @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 MZTABFB
+    @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
+      @KFB = @ZKF * 7248.0
+    elsif @STKL == 2
+      @EFA = 1908
+      @SAP = 36
+      @KFB = @ZKF * 7248.0
+    elsif @STKL == 3
+      @KZTAB = 2
+      @SAP = 36
+      @KFB = @ZKF * 7248.0
+    elsif @STKL == 4
+      @SAP = 36
+      @KFB = @ZKF * 3624.0
+    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
+    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
+      self.UPTAB16
+    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
+      end
+      if @PKV == 2
+        @VSP3 = @VSP3 - @ZRE4VP * (@KVSATZAG + @PVSATZAG)
+      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
+    self.UPTAB16
+    @ST1 = @ST
+    @X = @ZX * 0.75
+    self.UPTAB16
+    @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 = @SOLZFREI * @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
+      self.UPANTEIL
+      @SOLZLZZ = @ANTEIL1
+    else
+      @SOLZLZZ = 0
+    end
+    if @R > 0
+      @JW = @JBMG * 100.0
+      self.UPANTEIL
+      @BK = @ANTEIL1
+    else
+      @BK = 0
+    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.MZTABFB
+    @VFRBS1 = (@ANP + @FVB + @FVBZ) * 100.0
+    self.MLSTJAHR
+    @WVFRBO = (@ZVE - @GFB) * 100.0
+    if @WVFRBO < 0
+      @WVFRBO = 0
+    end
+    @LSTOSO = @ST * 100
+  end
+
+  def MRE4SONST
+    self.MRE4
+    @FVB = @FVBSO
+    self.MRE4ABZ
+    @ZRE4VP = @ZRE4VP - @JRE4ENT / 100.0 - @SONSTENT / 100.0
+    @FVBZ = @FVBZSO
+    self.MZTABFB
+    @VFRBS2 = (@ANP + @FVB + @FVBZ) * 100.0 - @VFRBS1
+  end
+
+  def UPTAB16
+    if @X < @GFB + 1
+      @ST = 0
+    else
+      if @X < 13_670
+        @Y = (@X - @GFB) / 10_000
+        @RW = @Y * 993.62
+        @RW = @RW + 1_400.0
+        @ST = (@RW * @Y).floor
+      elsif @X < 53_666
+        @Y = (@X - 13_669.0) / 10_000
+        @RW = (@Y * 225.40)
+        @RW = @RW + 2_397.0
+        @RW = @RW * @Y
+        @ST = (@RW + 952.48).floor
+      elsif @X < 254_447
+        @ST = (@X * 0.42 - 8394.14).floor
+      else
+        @ST = (@X * 0.45 - 16_027.52).floor
+      end
+      @ST = @ST * @KZTAB
+    end
+  end
+  # ---------- END TAX ALGORITHM ----------
+end