@fin.cx/chartdata 2.13.0 → 2.15.0

package/dist_ts/index.d.ts

@@ -1,5 +1,6 @@
 export * from './chartdata.types.js';
 export * from './chartdata.lookup.js';
 export * from './chartdata.hgb.js';
+export * from './chartdata.euer.js';
 export { SKR03_2026 } from './data/skr03.2026.js';
 export { SKR04_2026 } from './data/skr04.2026.js';

package/dist_ts/index.js

@@ -1,6 +1,7 @@
 export * from './chartdata.types.js';
 export * from './chartdata.lookup.js';
 export * from './chartdata.hgb.js';
+export * from './chartdata.euer.js';
 export { SKR03_2026 } from './data/skr03.2026.js';
 export { SKR04_2026 } from './data/skr04.2026.js';
-//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLHNCQUFzQixDQUFDO0FBQ3JDLGNBQWMsdUJBQXVCLENBQUM7QUFDdEMsY0FBYyxvQkFBb0IsQ0FBQztBQUNuQyxPQUFPLEVBQUUsVUFBVSxFQUFFLE1BQU0sc0JBQXNCLENBQUM7QUFDbEQsT0FBTyxFQUFFLFVBQVUsRUFBRSxNQUFNLHNCQUFzQixDQUFDIn0=
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLHNCQUFzQixDQUFDO0FBQ3JDLGNBQWMsdUJBQXVCLENBQUM7QUFDdEMsY0FBYyxvQkFBb0IsQ0FBQztBQUNuQyxjQUFjLHFCQUFxQixDQUFDO0FBQ3BDLE9BQU8sRUFBRSxVQUFVLEVBQUUsTUFBTSxzQkFBc0IsQ0FBQztBQUNsRCxPQUFPLEVBQUUsVUFBVSxFQUFFLE1BQU0sc0JBQXNCLENBQUMifQ==

package/package.json

@@ -1,8 +1,8 @@
 {
   "name": "@fin.cx/chartdata",
-  "version": "2.13.0",
+  "version": "2.15.0",
   "private": false,
-  "description": "Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, and UStVA-Kennzahl mappings",
+  "description": "Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings",
   "main": "dist_ts/index.js",
   "typings": "dist_ts/index.d.ts",
   "type": "module",

package/readme.md

@@ -27,6 +27,20 @@ For reporting bugs, issues, or security vulnerabilities, please visit [community
   not tell it apart from the others of its position: a fixed asset's sale
   proceeds (`asset_sale_proceeds`) and the book value of a disposed fixed
   asset (`disposal_book_value`), listed per chart by `getAccountsByRole`
+- Securities accounts (Wertpapiere) with their securities role
+  (`securitiesRole`): the holdings of fixed and current assets, their income,
+  their sale (net for current assets, gross on a Finanzanlage's disposal
+  accounts), the costs of a sale, write-downs and write-ups, the taxes withheld
+  from their income and the margin interest, listed per chart by
+  `getAccountsBySecuritiesRole` and found one by one with `getSecuritiesAccount`
+- The tax rule an income or expense account is kept for (`taxRule`):
+  `estg_3_40_kstg_8b` on every account DATEV names "§ 3 Nr. 40 EStG bzw. § 8b …
+  KStG", whose income DATEV's corporate-tax interface treats as tax-free and
+  whose expenses as non-deductible
+- Account→Anlage EÜR mappings (`euer`) for the Einnahmenüberschussrechnung
+  (§ 4 Abs. 3 EStG, § 60 Abs. 4 EStDV), with the lines of the 2025 and 2026
+  forms (`ANLAGE_EUER_FORMS`); every account maps or is excluded with its
+  reason (`euerExclusion`)
 - Coverage introspection that fails loudly on mapping gaps
 - Provenance on every record
 
@@ -71,6 +85,115 @@ getAccountsByRole('SKR04', 2026, 'disposal_book_value').map((account) => account
 // ['4855', '4856', '4857', '4858', '6895', '6896', '6897', '6898']
 ```
 
+### Securities
+
+A booking of securities finds its account by the securities role and the tax
+rule; within a chart no two accounts share both. DATEV keeps an account under
+§ 3 Nr. 40 EStG / § 8b KStG beside most ordinary ones (`taxRule:
+'estg_3_40_kstg_8b'`); whether a dividend or a gain belongs there is the
+booking's decision, not the account's: a holding of less than 10 % at the start
+of the calendar year receives taxable dividends (§ 8b Abs. 4 KStG), while a
+share's sale gain falls under § 8b Abs. 2 KStG whatever the holding.
+
+```ts
+import { getSecuritiesAccount, getAccountsBySecuritiesRole } from '@fin.cx/chartdata';
+
+getSecuritiesAccount('SKR04', 2026, 'holding_current')?.accountNumber; // '1510' Sonstige Wertpapiere
+getSecuritiesAccount('SKR04', 2026, 'sale_gain_current', 'estg_3_40_kstg_8b')?.accountNumber; // '4906'
+getSecuritiesAccount('SKR03', 2026, 'income_current')?.accountNumber; // '2654'
+getSecuritiesAccount('SKR03', 2026, 'income_current', 'estg_3_40_kstg_8b')?.accountNumber; // '2655'
+getSecuritiesAccount('SKR03', 2026, 'sale_costs_gain'); // null: DATEV keeps the costs of a sale only under § 8b
+getAccountsBySecuritiesRole('SKR03', 2026, 'sale_proceeds_fixed_gain').map((account) => account.accountNumber);
+// ['8838', '8839']: a Finanzanlage's sale stated gross, on the accounts of a fixed asset's disposal
+```
+
+| Role | What it books | SKR03 | SKR04 |
+| --- | --- | --- | --- |
+| `holding_fixed`, `holding_fixed_shares`, `holding_fixed_bonds` | Wertpapiere des Anlagevermögens (A.III.5) | 0525, 0530, 0535 | 0900, 0910, 0920 |
+| `holding_current` | Sonstige Wertpapiere (B.III.2) | 1348 | 1510 |
+| `income_fixed` / `income_current` | dividends, distributions, coupons (GuV 10 / 11) | 2620 (§ 8b 2625) / 2654 (§ 8b 2655) | 7010 (§ 8b 7014) / 7115 (§ 8b 7103) |
+| `sale_gain_current` / `sale_loss_current` | a current asset's sale, net (GuV 4 / 8) | 2725 (§ 8b 2726) / 2325 (§ 8b 2326) | 4905 (§ 8b 4906) / 6905 (§ 8b 6906) |
+| `sale_proceeds_fixed_*`, `book_value_fixed_*` | a Finanzanlage's sale, gross | 8838/8818, 2317/2312 (§ 8b 8839/8819, 2318/2313) | 4851/6891, 4857/6897 (§ 8b 4852/6892, 4858/6898) |
+| `sale_costs_gain` / `sale_costs_loss` | the costs of a sale under § 8b KStG | 4976 / 4977 | 6857 / 6858 |
+| `writedown_fixed_lasting`, `writedown_fixed_temporary`, `writedown_current` | write-downs (GuV 12) | 4870 (§ 8b 4871), 4866, 4875 (§ 8b 4876) | 7200 (§ 8b 7204), 7201, 7210 (§ 8b 7214) |
+| `writeup_fixed`, `writeup_current`, `writeup` | write-ups (GuV 4) | 2712, 2715, § 8b 2714 | 4912, 4915, § 8b 4914 |
+| `capital_gains_tax`, `capital_gains_tax_soli` | Kapitalertragsteuer and its Solidaritätszuschlag (GuV 14) | 2213, 2216 | 7630, 7633 |
+| `foreign_withholding_tax`, `foreign_tax_exempt_income` | foreign tax to credit or deduct; on income exempt at home (GuV 14) | 2219, 2218 | 7639, 7638 |
+| `foreign_tax_refund` | a foreign tax to be refunded (B.II.4) | 1542 | 1440 |
+| `margin_interest` | interest on a short-term debt (GuV 13) | 2110 | 7310 |
+
+None of them carries a tax function or a UStVA figure. In the Anlage EÜR the
+holdings are no part of the form (fixed assets reach it by their residual book
+value, current ones of § 4 Abs. 3 Satz 4 EStG by their cost when sold:
+`deferred_current_asset`); income and gains on sale are receipts free of VAT or
+not taxable for VAT (Kz 103), a loss on sale is cost at the sale (Kz 100), the costs of a
+sale other expenses (Kz 183), write-downs and write-ups values at a closing date
+(`valuation`), the margin interest other debt interest (Kz 234), and the taxes
+on income a withdrawal (Kz 122, § 12 Nr. 3 EStG).
+
+### Anlage EÜR
+
+Every account of a chart either maps to the Anlage EÜR or is excluded from it
+with its reason. A mapping names the line by its Kennzahl, which stays the same
+from one form year to the next while the line number may change. The 2026 form
+inserts Zeile 27, so the goods move from Zeile 27 (2025) to Zeile 29 (2026).
+
+```ts
+import { getEuerLines, euerAmountsOf, getEuerForm, getMappingCoverage } from '@fin.cx/chartdata';
+
+// a fiscal year 2025 booked on the 2026 chart, stated on the 2025 form
+getEuerLines('SKR03', 2026, '8400', 2025);
+// { kind: 'netted', line: { kennzahl: 112, line: 15, label: 'Umsatzsteuerpflichtige Betriebseinnahmen …',
+//   section: 'income', sign: 1, side: 'credit' } }
+getEuerLines('SKR03', 2026, '1780', 2026);
+// { kind: 'split', debitLine: { kennzahl: 186, line: 59, … }, creditLine: { kennzahl: 141, line: 18, … } }
+getEuerLines('SKR03', 2026, '1787', 2026); // { kind: 'excluded', exclusion: 'reverse_charge' }
+getEuerLines('SKR03', 2026, '8400', 2026, { smallBusiness: true }); // Kz 111, Zeile 12 (Zeile 13 stays with the caller)
+
+// what a period's movements on an account amount to on its lines, in cents
+euerAmountsOf(getEuerLines('SKR03', 2026, '8400', 2026)!, 20000, 500000); // [{ line: Kz 112, cents: 480000 }]
+
+// before stating an EÜR: every used account must have a decision
+getMappingCoverage('SKR04', 2026, usedAccountNumbers, 'euer').missing; // []
+```
+
+- `netted` accounts count both sides on one line, toward its side. A line of
+  receipts counts credits less debits, so a sales deduction lowers the
+  receipts; a line of expenses counts debits less credits, so a received
+  discount lowers the goods. `split` accounts put each side on a line of its
+  own. The VAT prepayment and past-year accounts split what was paid to the
+  tax office (Kz 186) from what it refunded (Kz 141).
+- Exclusions (`TEuerExclusion`): `balance_sheet`, `fixed_asset` (reaches the
+  form through depreciation and the residual value), `inventory`, `valuation`,
+  `pass_through` (§ 4 Abs. 3 Satz 2 EStG), `reverse_charge` (the tax of an
+  intra-Community acquisition or under § 13b UStG: such invoices contain no
+  input tax, Anleitung zur Anlage EÜR, Zeile 58, and the tax is no receipt;
+  what a return leaves to pay counts as paid VAT, Kz 186), `closing` and
+  `deferred_current_asset` (shares, securities, land and buildings held as
+  current assets, whose cost counts at their sale, § 4 Abs. 3 Satz 4 EStG).
+- A line's `sign` says how it enters its section's sum: 1 adds, -1 subtracts
+  (Zeilen 73 and 75), 0 not at all (a "davon" line, the column "nicht
+  abziehbar", the Entnahmen and Einlagen).
+- The form counts the year's movements, not the opening balances (EB-Werte):
+  a caller sums a period's bookings over the entries it holds and leaves out
+  the opening entries, which on a `split` account would otherwise count as a
+  refund (Kz 141) or a payment (Kz 186). When a payment counts is the
+  caller's period logic too: a VAT refund or prepayment of the prior year
+  that falls due and is paid within ten days of the year's start belongs to
+  the prior year (§ 11 Abs. 1 Satz 2 and Abs. 2 Satz 2 EStG, Anleitung,
+  Zeilen 18 and 59).
+- With `smallBusiness`, a Kleinunternehmer's taxable and tax-free receipts go
+  to Zeile 12 (Kz 111). Zeile 13 (Kz 119) states within it, "nachrichtlich",
+  the non-taxable receipts and those under § 19 Abs. 2 Satz 1 Nr. 1 und 2
+  UStG. An account does not tell which of its receipts those are, so no
+  account resolves to Kz 119 and that amount stays with the caller.
+- The decisions the line texts do not make on their own are written at the
+  table in `tools/generate-charts.ts`. Revenue without a tax function counts
+  with the taxable receipts, and interest, exchange gains and damages with the
+  tax-free ones. Employees' travel goes with the staff (Anleitung, Zeile 45),
+  and another member state's VAT (OSS) is received in Kz 103 and paid in
+  Kz 183.
+
 ## Data Provenance and Verification
 
 Records carry a `provenance` string. The datasets are a curated table authored
@@ -85,7 +208,12 @@ PDFs (Art.-Nr. 11174/11175) are public, and accounts verified against them say
 so in their provenance. The standing verification gates are ERiC validation
 of generated filings and periodic manual DATEV imports.
 HGB §266/§275 positions are populated and validated against the exported statutory
-position trees. E-Bilanz (de-gaap-ci) positions are not populated yet —
+position trees. The Anlage EÜR lines (`ANLAGE_EUER_FORMS`) were read from the
+BMF's published forms and Anleitungen: Anlage EÜR 2025 (BMF-Schreiben of
+2025-08-29) and Anlage EÜR 2026 (BMF-Schreiben of 2026-09-01). Each line's pair
+of line number and Kennzahl was checked against the forms. The generator fails
+on an account without an EÜR decision, and on a Kennzahl or side a form year
+does not hold. E-Bilanz (de-gaap-ci) positions are not populated yet —
 `getMappingCoverage(..., 'ebilanz')` reports them as missing by design.
 
 The generation pipeline lives in the unpublished `tools/` directory

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/chartdata',
-  version: '2.13.0',
-  description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, and UStVA-Kennzahl mappings'
+  version: '2.15.0',
+  description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
 }

package/ts/chartdata.euer.ts

@@ -0,0 +1,219 @@
+/**
+ * The Anlage EÜR (standardised Einnahmenüberschussrechnung, § 60 Abs. 4
+ * EStDV) of the form years the datasets serve: the lines an account's
+ * movements can go to, with their Kennzahlen, their line numbers per year and
+ * the form's wording (amtliches Werk, § 5 UrhG — public domain).
+ *
+ * Read from the BMF's published forms: "Standardisierte Einnahmenüberschuss-
+ * rechnung nach § 60 Absatz 4 EStDV; Anlage EÜR 2025" (BMF-Schreiben of
+ * 2025-08-29, IV C 6 - S 2142/00023/010/001) and "… Anlage EÜR 2026"
+ * (2026-09-01, IV C 6 - S 2142/00024/010/001), with their Anleitungen. The
+ * two years list the same lines under the same Kennzahlen; 2026 inserts
+ * Zeile 27 (Bildung Rücklage Tierbewertung, from the Anlage LuF), so the
+ * goods are Zeile 27 in 2025 and 29 in 2026, and every later line is one
+ * number higher in 2026.
+ *
+ * The table holds the lines of the Betriebseinnahmen, the Betriebsausgaben
+ * and the Entnahmen and Einlagen that carry a Kennzahl of their own. Sums,
+ * transfers ("Übertrag") and the transfers from the Anlage LuF (2026
+ * Zeilen 25 to 27) are not lines an account's movements go to.
+ */
+import type { IChartAccount, IEuerForm, IEuerFormLine, TEuerAccountLines, TEuerSection } from './chartdata.types.js';
+
+type TRow = [
+  kennzahl: number,
+  line2025: number,
+  line2026: number,
+  section: TEuerSection,
+  sign: IEuerFormLine['sign'],
+  label: string,
+];
+
+const INCOME = 'income';
+const EXPENSE = 'expense';
+
+/** Every line once, with its line numbers on the 2025 and the 2026 form. */
+const ROWS: TRow[] = [
+  // 1. Betriebseinnahmen
+  [111, 12, 12, INCOME, 1, 'Betriebseinnahmen als umsatzsteuerlicher Kleinunternehmer (nach § 19 Abs. 1 UStG)'],
+  [119, 13, 13, INCOME, 0, 'davon nicht steuerbare Umsätze sowie Umsätze nach § 19 Abs. 2 Satz 1 Nr. 1 und 2 sowie Satz 2 UStG'],
+  [104, 14, 14, INCOME, 1, 'Betriebseinnahmen als Land- und Forstwirt, soweit die Durchschnittssatzbesteuerung nach § 24 UStG angewandt wird'],
+  [112, 15, 15, INCOME, 1, 'Umsatzsteuerpflichtige Betriebseinnahmen (ohne solche zum ermäßigten Steuersatz von 0 %)'],
+  [103, 16, 16, INCOME, 1, 'Betriebseinnahmen, die umsatzsteuerfrei (§ 4 UStG) oder nicht umsatzsteuerbar sind oder nach § 12 Abs. 3 UStG dem ermäßigten Steuersatz von 0 % unterliegen oder für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet'],
+  [140, 17, 17, INCOME, 1, 'Vereinnahmte Umsatzsteuer sowie Umsatzsteuer auf unentgeltliche Wertabgaben'],
+  [141, 18, 18, INCOME, 1, 'Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer'],
+  [102, 19, 19, INCOME, 1, 'Veräußerung oder Entnahme von Anlagevermögen'],
+  [106, 20, 20, INCOME, 1, 'Private Kfz-Nutzung'],
+  [108, 21, 21, INCOME, 1, 'Sonstige Sach-, Nutzungs- und Leistungsentnahmen'],
+  // 2. Betriebsausgaben
+  [195, 24, 24, EXPENSE, 1, 'Betriebsausgabenpauschale für bestimmte Berufsgruppen'],
+  [100, 27, 29, EXPENSE, 1, 'Waren, Rohstoffe und Hilfsstoffe einschließlich der Nebenkosten'],
+  [110, 29, 30, EXPENSE, 1, 'Bezogene Fremdleistungen'],
+  [120, 30, 31, EXPENSE, 1, 'Ausgaben für eigenes Personal (z. B. Gehälter, Löhne und Versicherungsbeiträge)'],
+  [136, 31, 32, EXPENSE, 1, 'AfA auf Grundstücke/grundstücksgleiche Rechte'],
+  [131, 32, 33, EXPENSE, 1, 'AfA auf immaterielle Wirtschaftsgüter'],
+  [130, 33, 34, EXPENSE, 1, 'AfA auf bewegliche Wirtschaftsgüter'],
+  [134, 34, 35, EXPENSE, 1, 'Sonderabschreibungen nach § 7b EStG und § 7g Abs. 5 und 6 EStG'],
+  [138, 35, 36, EXPENSE, 1, 'Herabsetzungsbeträge nach § 7g Abs. 2 Satz 3 EStG'],
+  [132, 36, 37, EXPENSE, 1, 'Aufwendungen für geringwertige Wirtschaftsgüter nach § 6 Abs. 2 EStG'],
+  [137, 37, 38, EXPENSE, 1, 'Auflösung Sammelposten nach § 6 Abs. 2a EStG'],
+  [135, 38, 39, EXPENSE, 1, 'Restbuchwerte der ausgeschiedenen Anlagegüter'],
+  [150, 39, 40, EXPENSE, 1, 'Miete/Pacht für Geschäftsräume und betrieblich genutzte Grundstücke'],
+  [152, 40, 41, EXPENSE, 1, 'Aufwendungen für doppelte Haushaltsführung (z. B. Miete)'],
+  [151, 41, 42, EXPENSE, 1, 'Sonstige Aufwendungen für betrieblich genutzte Grundstücke (ohne Schuldzinsen und AfA)'],
+  [153, 42, 43, EXPENSE, 0, 'davon Erhaltungsaufwendungen'],
+  [280, 43, 44, EXPENSE, 1, 'Aufwendungen für Telekommunikation (z. B. Telefon, Internet)'],
+  [221, 44, 45, EXPENSE, 1, 'Übernachtungs- und Reisenebenkosten bei Geschäftsreisen des Steuerpflichtigen'],
+  [281, 45, 46, EXPENSE, 1, 'Fortbildungskosten (ohne Reisekosten)'],
+  [194, 46, 47, EXPENSE, 1, 'Kosten für Rechts- und Steuerberatung, Buchführung'],
+  [222, 47, 48, EXPENSE, 1, 'Miete/Leasing für bewegliche Wirtschaftsgüter (ohne Kfz)'],
+  [225, 48, 49, EXPENSE, 1, 'Erhaltungsaufwendungen (z. B. Instandhaltung, Wartung, Reparatur; ohne solche für Gebäude und Kfz)'],
+  [223, 49, 50, EXPENSE, 1, 'Beiträge, Gebühren, Abgaben und Versicherungen (ohne solche für Gebäude und Kfz)'],
+  [228, 50, 51, EXPENSE, 1, 'Laufende EDV-Kosten (z. B. Beratung, Wartung, Reparatur)'],
+  [229, 51, 52, EXPENSE, 1, 'Arbeitsmittel (z. B. Bürobedarf, Porto, Fachliteratur)'],
+  [226, 52, 53, EXPENSE, 1, 'Kosten für Abfallbeseitigung und Entsorgung'],
+  [227, 53, 54, EXPENSE, 1, 'Kosten für Verpackung und Transport'],
+  [224, 54, 55, EXPENSE, 1, 'Werbekosten (z. B. Inserate, Werbespots, Plakate)'],
+  [232, 55, 56, EXPENSE, 1, 'Schuldzinsen zur Finanzierung von Anschaffungs- und Herstellungskosten von Wirtschaftsgütern des Anlagevermögens (ohne häusliches Arbeitszimmer)'],
+  [234, 56, 57, EXPENSE, 1, 'Übrige Schuldzinsen'],
+  [185, 57, 58, EXPENSE, 1, 'Gezahlte und nach § 15 UStG abziehbare Vorsteuerbeträge'],
+  [186, 58, 59, EXPENSE, 1, 'An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer'],
+  [183, 60, 61, EXPENSE, 1, 'Übrige unbeschränkt abziehbare Betriebsausgaben'],
+  [164, 62, 63, EXPENSE, 0, 'Geschenke (nicht abziehbar)'],
+  [174, 62, 63, EXPENSE, 1, 'Geschenke (abziehbar)'],
+  [165, 63, 64, EXPENSE, 0, 'Bewirtungsaufwendungen (nicht abziehbar)'],
+  [175, 63, 64, EXPENSE, 1, 'Bewirtungsaufwendungen (abziehbar)'],
+  [171, 64, 65, EXPENSE, 1, 'Verpflegungsmehraufwendungen'],
+  [162, 65, 66, EXPENSE, 0, 'Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbar)'],
+  [172, 65, 66, EXPENSE, 1, 'Aufwendungen für ein häusliches Arbeitszimmer (abziehbar)'],
+  [163, 66, 67, EXPENSE, 1, 'Tagespauschale für die Tätigkeit in der häuslichen Wohnung'],
+  [168, 67, 68, EXPENSE, 0, 'Sonstige beschränkt abziehbare Betriebsausgaben (nicht abziehbar)'],
+  [177, 67, 68, EXPENSE, 1, 'Sonstige beschränkt abziehbare Betriebsausgaben (abziehbar)'],
+  [144, 68, 69, EXPENSE, 1, 'Kfz-Kosten und andere Fahrtkosten: Leasingkosten'],
+  [145, 69, 70, EXPENSE, 1, 'Kfz-Kosten und andere Fahrtkosten: Steuern, Versicherungen und Maut'],
+  [146, 70, 71, EXPENSE, 1, 'Sonstige tatsächliche Fahrtkosten ohne AfA und Zinsen (z. B. Reparaturen, Wartungen, Treibstoff, Kosten für Flugstrecken, Kosten für öffentliche Verkehrsmittel)'],
+  [147, 71, 72, EXPENSE, 1, 'Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge (Nutzungseinlage)'],
+  [142, 72, 73, EXPENSE, -1, 'Fahrtkosten für Wege zwischen Wohnung und erster Betriebsstätte; Familienheimfahrten (pauschaliert oder tatsächlich)'],
+  [176, 73, 74, EXPENSE, 1, 'Mindestens abziehbare Fahrtkosten für Wege zwischen Wohnung und erster Betriebsstätte (Entfernungspauschale); Familienheimfahrten'],
+  [139, 74, 75, EXPENSE, -1, 'Nicht abziehbare Beträge'],
+  // 5. Zusätzliche Angaben bei Einzelunternehmen: Entnahmen und Einlagen i. S. d. § 4 Abs. 4a EStG
+  [122, 106, 107, 'private', 0, 'Entnahmen einschließlich Sach-, Leistungs- und Nutzungsentnahmen'],
+  [123, 107, 108, 'private', 0, 'Einlagen einschließlich Sach-, Leistungs- und Nutzungseinlagen'],
+];
+
+/** The side a line counts: receipts and Einlagen credit, expenses and Entnahmen debit. */
+const sideOf = (kennzahlArg: number, sectionArg: TEuerSection): IEuerFormLine['side'] =>
+  sectionArg === 'income' || kennzahlArg === 123 ? 'credit' : 'debit';
+
+const formOf = (yearArg: 2025 | 2026, provenanceArg: string): IEuerForm => ({
+  year: yearArg,
+  lines: ROWS.map(([kennzahl, line2025, line2026, section, sign, label]) => ({
+    kennzahl,
+    line: yearArg === 2025 ? line2025 : line2026,
+    label,
+    section,
+    sign,
+    side: sideOf(kennzahl, section),
+  })),
+  provenance: provenanceArg,
+});
+
+/** The Anlage EÜR of each form year, by year. */
+export const ANLAGE_EUER_FORMS: IEuerForm[] = [
+  formOf(2025, 'BMF-Schreiben 2025-08-29 (IV C 6 - S 2142/00023/010/001), Anlage EÜR 2025 and its Anleitung; lines read 2026-10-07'),
+  formOf(2026, 'BMF-Schreiben 2026-09-01 (IV C 6 - S 2142/00024/010/001), Anlage EÜR 2026 and its Anleitung; lines read 2026-10-07'),
+];
+
+/**
+ * The Kennzahl a Kleinunternehmer (§ 19 Abs. 1 UStG) states every receipt
+ * under but those of Zeilen 18 to 22: "Die Zeilen 15 bis 17 sind von
+ * Kleinunternehmern in der Regel nicht zu verwenden" (Anleitung, Zeile 12).
+ * `euerLinesOf` and `getEuerLines` with `smallBusiness` take the taxable (Kz 112) and the
+ * tax-free or non-taxable receipts (Kz 103) there. Zeile 13 (Kz 119), the
+ * "davon" of the non-taxable receipts and those under § 19 Abs. 2 Satz 1
+ * Nr. 1 und 2 UStG within Zeile 12, is stated "nachrichtlich" (Anleitung,
+ * Zeile 13): no account resolves to it, since an account does not tell which
+ * of its receipts fall under it, so that amount stays with the caller.
+ */
+export const EUER_SMALL_BUSINESS_KENNZAHL = 111;
+
+/** The form years the table holds, ascending. */
+export function listEuerFormYears(): number[] {
+  return ANLAGE_EUER_FORMS.map((formArg) => formArg.year);
+}
+
+/**
+ * The Anlage EÜR of a form year. Throws for a year the table does not hold —
+ * a form's lines must never fall back to another year's silently.
+ */
+export function getEuerForm(year: number): IEuerForm {
+  const form = ANLAGE_EUER_FORMS.find((candidateArg) => candidateArg.year === year);
+  if (!form) {
+    throw new Error(`No Anlage EÜR for ${year}. Available: ${listEuerFormYears().join(', ')}`);
+  }
+  return form;
+}
+
+/** A line of a form year by its Kennzahl; throws where the year's table has none. */
+export function getEuerFormLine(year: number, kennzahl: number): IEuerFormLine {
+  const line = getEuerForm(year).lines.find((candidateArg) => candidateArg.kennzahl === kennzahl);
+  if (!line) {
+    throw new Error(`The Anlage EÜR ${year} has no line of Kz ${kennzahl}`);
+  }
+  return line;
+}
+
+/** Options of `getEuerLines`. */
+export interface IEuerLinesOptions {
+  /** the business is a Kleinunternehmer (§ 19 Abs. 1 UStG): its taxable and tax-free receipts go to Kz 111 */
+  smallBusiness?: boolean;
+}
+
+/**
+ * The lines of an account in a form year, resolved from the account's
+ * mapping (`IChartAccount.euer`, `euerExclusion`). Throws for an account that
+ * has neither, which a dataset of this package never holds.
+ */
+export function euerLinesOf(account: IChartAccount, formYear: number, options: IEuerLinesOptions = {}): TEuerAccountLines {
+  const lineOf = (kennzahlArg: number): IEuerFormLine =>
+    getEuerFormLine(
+      formYear,
+      options.smallBusiness && (kennzahlArg === 112 || kennzahlArg === 103) ? EUER_SMALL_BUSINESS_KENNZAHL : kennzahlArg,
+    );
+  if (account.euer && 'kennzahl' in account.euer) {
+    return { kind: 'netted', line: lineOf(account.euer.kennzahl) };
+  }
+  if (account.euer) {
+    return { kind: 'split', debitLine: lineOf(account.euer.debitKennzahl), creditLine: lineOf(account.euer.creditKennzahl) };
+  }
+  if (account.euerExclusion) {
+    return { kind: 'excluded', exclusion: account.euerExclusion };
+  }
+  throw new Error(`Account ${account.accountNumber} has neither an Anlage EÜR mapping nor an exclusion`);
+}
+
+/** An amount on a line of the Anlage EÜR, in integer cents. */
+export interface IEuerAmount {
+  line: IEuerFormLine;
+  cents: number;
+}
+
+/**
+ * What an account's movements of a period, its debits and its credits in
+ * integer cents, amount to on its lines: a netted line counts its own side
+ * less the other (it may come out negative: a credit note's reversal), a split
+ * account each side on its line, an excluded one nothing.
+ */
+export function euerAmountsOf(lines: TEuerAccountLines, debitCents: number, creditCents: number): IEuerAmount[] {
+  switch (lines.kind) {
+    case 'netted':
+      return [{ line: lines.line, cents: lines.line.side === 'credit' ? creditCents - debitCents : debitCents - creditCents }];
+    case 'split':
+      return [
+        { line: lines.debitLine, cents: debitCents },
+        { line: lines.creditLine, cents: creditCents },
+      ];
+    case 'excluded':
+      return [];
+  }
+}

package/ts/chartdata.lookup.ts

@@ -5,8 +5,12 @@ import type {
   IScenarioKennzahlen,
   TAccountRole,
   TChartName,
+  TEuerAccountLines,
   TMappingDimension,
+  TSecuritiesRole,
+  TTaxRule,
 } from './chartdata.types.js';
+import { euerLinesOf, type IEuerLinesOptions } from './chartdata.euer.js';
 import { SKR03_2026 } from './data/skr03.2026.js';
 import { SKR04_2026 } from './data/skr04.2026.js';
 
@@ -81,6 +85,34 @@ export function getAccountsByRole(
   return getChart(chart, year).accounts.filter((account) => account.accountRole === role);
 }
 
+/**
+ * The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
+ * in the chart's order: one without a tax rule and, where DATEV keeps one apart,
+ * one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
+ * combinations, as `getChart`.
+ */
+export function getAccountsBySecuritiesRole(
+  chart: TChartName,
+  year: number,
+  role: TSecuritiesRole,
+): IChartAccount[] {
+  return getChart(chart, year).accounts.filter((account) => account.securitiesRole === role);
+}
+
+/**
+ * The one account of a chart that books the securities role under the tax rule
+ * (`taxRule`; none: the account without one), or `null` where the chart keeps
+ * none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export function getSecuritiesAccount(
+  chart: TChartName,
+  year: number,
+  role: TSecuritiesRole,
+  taxRule?: TTaxRule,
+): IChartAccount | null {
+  return getAccountsBySecuritiesRole(chart, year, role).find((account) => account.taxRule === taxRule) ?? null;
+}
+
 function hasMapping(account: IChartAccount, dimension: TMappingDimension): boolean {
   switch (dimension) {
     case 'ustva':
@@ -91,6 +123,8 @@ function hasMapping(account: IChartAccount, dimension: TMappingDimension): boole
       return account.hgb275Position !== undefined;
     case 'ebilanz':
       return account.ebilanzPosition !== undefined;
+    case 'euer':
+      return account.euer !== undefined || account.euerExclusion !== undefined;
   }
 }
 
@@ -120,3 +154,21 @@ export function getMappingCoverage(
   }
   return { dimension, requested: usedAccounts.length, covered, missing, unknown };
 }
+
+/**
+ * The Anlage EÜR lines of a chart's account in a form year (`euerLinesOf`):
+ * where its movements go, or why they are no part of the form. `null` for an
+ * account the chart does not hold. Throws for an unknown chart, chart year or
+ * form year. The chart year and the form year are apart on purpose: a host
+ * that books a year on the nearest chart dataset states it on that year's form.
+ */
+export function getEuerLines(
+  chart: TChartName,
+  chartYear: number,
+  accountNumber: string,
+  formYear: number,
+  options: IEuerLinesOptions = {},
+): TEuerAccountLines | null {
+  const account = getAccount(chart, chartYear, accountNumber);
+  return account ? euerLinesOf(account, formYear, options) : null;
+}