Class: Lst2016

Inherits:
Object
  • Object
show all
Defined in:
lib/lohnsteuer/lst2016.rb

Class Method Summary collapse

Instance Method Summary collapse

Constructor Details

#initialize(params) ⇒ Lst2016

Returns a new instance of Lst2016.



14
15
16
17
18
19
20
 
# File 'lib/lohnsteuer/lst2016.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) 


4
5
6
 
# File 'lib/lohnsteuer/lst2016.rb', line 4

def self.applies?(date)
  (Date.new(2016,  1, 1) .. Date.new(2016, 12, 31)).include?(date)
end

.calculate(params) ⇒ Object 



8
9
10
11
12
 
# File 'lib/lohnsteuer/lst2016.rb', line 8

def self.calculate(params)
  instance = new(params)
  instance.LST2016
  instance.output
end

Instance Method Details

#LST2016 ⇒ Object

———- BEGIN TAX ALGORITHM ———- Source: www.bmf-steuerrechner.de/pruefdaten/pap2016.pdf



32
33
34
35
36
37
38
39
40
41
42
 
# File 'lib/lohnsteuer/lst2016.rb', line 32

def LST2016
  self.MPARA
  self.MRE4JL
  @VBEZBSO = 0
  @KENNVMT = 0
  self.MRE4
  self.MRE4ABZ
  self.MBERECH
  self.MSONST
  self.MVMT
end

#MBERECH ⇒ Object 



195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
 
# File 'lib/lohnsteuer/lst2016.rb', line 195

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

#MLSTJAHR ⇒ Object 



269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
 
# File 'lib/lohnsteuer/lst2016.rb', line 269

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 



539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
 
# File 'lib/lohnsteuer/lst2016.rb', line 539

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

#MPARA ⇒ Object 



44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
 
# File 'lib/lohnsteuer/lst2016.rb', line 44

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

#MRE4 ⇒ Object 



107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
 
# File 'lib/lohnsteuer/lst2016.rb', line 107

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

#MRE4ABZ ⇒ Object 



180
181
182
183
184
185
186
187
188
189
190
191
192
193
 
# File 'lib/lohnsteuer/lst2016.rb', line 180

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 



158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
 
# File 'lib/lohnsteuer/lst2016.rb', line 158

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

#MRE4JL ⇒ Object 



79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
 
# File 'lib/lohnsteuer/lst2016.rb', line 79

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 



557
558
559
560
561
562
563
564
565
 
# File 'lib/lohnsteuer/lst2016.rb', line 557

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

#MSOLZ ⇒ Object 



418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
 
# File 'lib/lohnsteuer/lst2016.rb', line 418

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

#MSONST ⇒ Object 



453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
 
# File 'lib/lohnsteuer/lst2016.rb', line 453

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 



374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
 
# File 'lib/lohnsteuer/lst2016.rb', line 374

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 



493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
 
# File 'lib/lohnsteuer/lst2016.rb', line 493

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 



355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
 
# File 'lib/lohnsteuer/lst2016.rb', line 355

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

#MZTABFB ⇒ Object 



217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
 
# File 'lib/lohnsteuer/lst2016.rb', line 217

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

#output ⇒ Object 



22
23
24
25
26
27
28
 
# File 'lib/lohnsteuer/lst2016.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 



402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
 
# File 'lib/lohnsteuer/lst2016.rb', line 402

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

#UPANTEIL ⇒ Object 



441
442
443
444
445
446
447
448
449
450
451
 
# File 'lib/lohnsteuer/lst2016.rb', line 441

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 



329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
 
# File 'lib/lohnsteuer/lst2016.rb', line 329

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 



309
310
311
312
313
 
# File 'lib/lohnsteuer/lst2016.rb', line 309

def UPLSTLZZ
  @JW = @LSTJAHR * 100.0
  self.UPANTEIL
  @LSTLZZ = @ANTEIL1
end

#UPMLST ⇒ Object 



315
316
317
318
319
320
321
322
323
324
325
326
327
 
# File 'lib/lohnsteuer/lst2016.rb', line 315

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

#UPTAB16 ⇒ Object 



567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
 
# File 'lib/lohnsteuer/lst2016.rb', line 567

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

#UPVKV ⇒ Object 



297
298
299
300
301
302
303
304
305
306
307
 
# File 'lib/lohnsteuer/lst2016.rb', line 297

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 



290
291
292
293
294
295
 
# File 'lib/lohnsteuer/lst2016.rb', line 290

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