Class: Lst1215

Inherits:
Object
  • Object
show all
Defined in:
lib/lohnsteuer/lst1215.rb

Class Method Summary collapse

Instance Method Summary collapse

Constructor Details

#initialize(params) ⇒ Lst1215

Returns a new instance of Lst1215.



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# File 'lib/lohnsteuer/lst1215.rb', line 14

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

Class Method Details

.applies?(date) ⇒ Boolean

Returns:

  • (Boolean) 


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# File 'lib/lohnsteuer/lst1215.rb', line 4

def self.applies?(date)
  (Date.new(2015, 12, 1) .. Date.new(2015, 12, 31)).include?(date)
end

.calculate(params) ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 8

def self.calculate(params)
  instance = new(params)
  instance.LST1215
  instance.output
end

Instance Method Details

#LST1215 ⇒ Object

———- BEGIN TAX ALGORITHM ———- Source: www.bmf-steuerrechner.de/pruefdaten/pap2015Dezember.pdf



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# File 'lib/lohnsteuer/lst1215.rb', line 32

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

#MBERECH ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 194

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

#MLST1215 ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 518

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

#MLSTJAHR ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 319

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

#MOSONST ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 642

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

#MPARA ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 51

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

#MRE4 ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 111

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

#MRE4ABZ ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 179

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

#MRE4ALTE ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 159

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

#MRE4JL ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 83

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

#MRE4SONST ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 655

def MRE4SONST
  self.MRE4
  @FVB = @FVBSO
  self.MRE4ABZ
  @ZRE4VP = @ZRE4VP - @JRE4ENT / 100.0 - @SONSTENT / 100.0
  @FVBZ = @FVBZSO
  self.MZTABFBN
end

#MSOLZ ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 485

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

#MSONST ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 556

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

#MST5_6 ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 433

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

#MVMT ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 596

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

#MVSP ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 414

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

#MZTABFBA ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 215

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

#MZTABFBN ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 267

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

#output ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 22

def output
  Hash[
    %i(BK BKS BKV LSTLZZ SOLZLZZ SOLZS SOLZV STS STV VKVLZZ VKVSONST).map do |var|
      [var, instance_variable_get(:"@#{var}").to_i]
    end
  ]
end

#UP5_6 ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 461

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

#UPANTEIL ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 544

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

#UPEVP ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 388

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

#UPLSTLZZ ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 359

def UPLSTLZZ
  @JW = @LSTJAHR * 100.0
  if @SCHLEIFZ == 1
    @JWLSTA = @JW
  else
    @JWLSTN = @JW
  end
  self.UPANTEIL
  @LSTLZZ = @ANTEIL1
end

#UPMLST ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 370

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

#UPTAB14 ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 664

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

#UPTAB15 ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 688

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

#UPVKV ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 347

def UPVKV
  if @PKV > 0
    if @VSP2 > @VSP3
      @VKV = @VSP2 * 100.0
    else
      @VKV = @VSP3 * 100.0
    end
  else
    @VKV = 0
  end
end

#UPVKVLZZ ⇒ Object 



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# File 'lib/lohnsteuer/lst1215.rb', line 340

def UPVKVLZZ
  self.UPVKV
  @JW = @VKV
  self.UPANTEIL
  @VKLZZ = @ANTEIL1
end