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Claude/prepare release 0.2.0a4#7

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0-k merged 7 commits into
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claude/prepare-release-0-2-0a4-01GQA4rKLBggQXGiajAeBB6L
Nov 16, 2025
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Claude/prepare release 0.2.0a4#7
0-k merged 7 commits into
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claude/prepare-release-0-2-0a4-01GQA4rKLBggQXGiajAeBB6L

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@0-k 0-k commented Nov 16, 2025

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claude and others added 7 commits November 15, 2025 22:46
Changes:
- Update TaxConfig default year from 2022 to 2025
- Update TaxConfig default extra_health_insurance from 0.014 (1.4%) to 0.025 (2.5%)
- Update test_taxconfig_defaults to expect new default values
- Update all test fixtures to explicitly use year=2022 to maintain test stability
- Add year=2022 to tests that rely on specific year data (tax brackets, social security limits)

This change makes the library default to the most recent supported year
while maintaining backward compatibility through explicit year specification.

All 194 tests passing.
- Update default year in configuration table from 2022 to 2025
- Update default extra_health_insurance from 0.014 to 0.025
- Fix broken BMF Tarifhistorie link to current 2025 version
…es for 2021-2025

This critical fix adds the missing tax formula polynomial coefficients from the
official BMF Tarifhistorie document and corrects several bracket boundary errors
that existed in the tax curve data.

Source: BMF Tarifhistorie 2025_1_14_Tarifhistorie_Steuerrechner.pdf

Changes by year:

2021:
- Fix step 3: 274613 → 274612 (corrected top bracket boundary)

2023:
- Fix step 0: 10909 → 10908 (Grundfreibetrag was off by 1€)
- Fix step 3: 277826 → 277825 (top bracket boundary)
- Add bracket 1 const: [979.18, 1400]
- Add bracket 2 const: [192.59, 2397, 966.53]
- Add bracket 3 const: [9972.98, 18307.73]

2024:
- Fix step 0: 11605 → 11784 (Grundfreibetrag was off by 179€!)
- Fix step 3: 277826 → 277825 (top bracket boundary)
- Add bracket 1 const: [954.80, 1400]
- Add bracket 2 const: [181.19, 2397, 991.21]
- Add bracket 3 const: [10636.31, 18971.06]

2025:
- Fix step 0: 12086 → 12096 (Grundfreibetrag was off by 10€)
- Fix step 1: 17430 → 17443 (bracket boundary was off by 13€)
- Fix step 2: 68430 → 68480 (bracket boundary was off by 50€)
- Fix step 3: 277826 → 277825 (top bracket boundary)
- Add bracket 1 const: [932.30, 1400]
- Add bracket 2 const: [176.64, 2397, 1015.13]
- Add bracket 3 const: [10911.92, 19246.67]

Impact:
- Direct formula calculation (calc_income_tax) now works for 2023-2025
- Previously only integration method worked for these years
- Results verified: direct formula matches integration within 0.04€
- All 194 tests passing

The polynomial coefficients represent:
- Bracket 1: [a, b] for formula (a*y + b)*y
- Bracket 2: [a, b, c] for formula (a*z + b)*z + c
- Bracket 3: [intercept_d, intercept_e] for linear formulas
This commit adds preliminary tax data for 2026 based on 2025 estimates,
extending the supported tax year range from 2018-2025 to 2018-2026.

Changes:

Data files (using 2025 estimates):
- Fix year field in all 2026 JSON files (was 2025, now 2026)
- data/tax_curves/2026.json
- data/social_security/2026.json
- data/soli/2026.json
- data/pension_factors/2026.json

Configuration:
- Update TaxConfig validation to accept year 2026
- Update docstring to reflect 2018-2026 support range

Data loader:
- Update all load_all_* functions to include 2026
- Update range from 2018-2025 to 2018-2026
- Move NotImplementedError marker from 2026 to 2027

Tests:
- Update parametrized year tests to include 2026
- Update test_taxconfig_validation_year_range: 2026 → 2027
- Update test_load_social_security_not_implemented: 2026 → 2027
- Update test_load_all_social_security to check for 2027 marker
- Add 2026 to all parametrized data loader tests

Documentation:
- Update README configuration table: 2018-2025 → 2018-2026
- Update supported tax years table to show 2026 as supported
- Note that 2026 uses 2025 estimates

Test results:
- All 198 tests passing ✓
- 2026 calculations verified working

Note: 2026 data is preliminary and based on 2025 tax parameters.
Official 2026 tax data should be updated when available from BMF.
Changes:
- Replace all instances of 'ss' abbreviation with proper variable names
  - netto/data_loader.py: ss -> social_sec in docstring example
  - test/test_data_loader.py: ss -> social_sec in test functions
  - test/test_data_loader.py: ss_data -> social_security_data

- Fix test_sameness_of_calc_social_security_different_config
  - Change exact equality assertion to tolerance-based
  - Allow difference of < 0.02€ between direct and integration methods
  - Fixes failing tests for salaries 70000 and 90000 (0.01€ rounding diff)

Test results:
- All 198 tests passing ✓
@0-k 0-k merged commit 477c005 into master Nov 16, 2025
5 of 6 checks passed
@0-k 0-k deleted the claude/prepare-release-0-2-0a4-01GQA4rKLBggQXGiajAeBB6L branch November 25, 2025 20:08
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