v0.21.0

Fixed

• prepare_dividend_package retained-earnings ceiling is now NET-based (ÄS § 157 lg 1). The check previously required retained earnings to cover the GROSS distribution (net + CIT), which wrongly blocked distributing the full retained-earnings balance as net dividend — under the prevailing reading of ÄS § 157 lg 1 the statutory ceiling applies to the distribution decided by the shareholders (the net dividend), while the 22/78 income tax is the company's own current-period expense (TuMS § 50), not part of the payout. The § 157 lg 2 net-assets floor stays gross-based, because the payout does create both a dividend payable and a tax liability. Regression tests cover the exact previously-blocked scenario (net dividend == full retained earnings, gross above it).

Added

• maximum_distributable.max_net_dividend on every prepare_dividend_package path (blocked, dry-run, executed): the largest lawful net dividend on the current ledger, min(retained earnings [lg 1], (net assets − § 157 lg 2 floor) × 78/100), floored to whole cents so booking exactly the reported maximum always passes both checks, with limited_by naming the binding clause.
• compliance_notes on prepare_dividend_package: ÄS § 157 lg 1 requires an approved annual report and a profit-distribution decision (attach the decision to the journal via attach_document), and the CIT is declared on TSD annex 7 by the 10th of the month following the payout (TuMS § 54).
• earveldaja://tax_rules now covers profit distribution and RPS process rules. New profit_distribution_rules (ÄS § 157 lg 1 net-based ceiling incl. the "entire retained earnings distributable as net dividend" statement, ÄS § 157 lg 2 net-assets floor, TuMS § 50 rate/booking/declaration) and accounting_process_rules (RPS § 10 traceable corrections, RPS § 12 seven-year retention, RPS § 15 inventory duty + ÄS § 179 six-month filing deadline) catalogues, a TuMS § 48 fringe-benefit reference entry, the CIT rate timeline, the VAT registration threshold, and a verified_at freshness stamp (TAX_RULES_VERIFIED_AT).
• prepare_year_end_close returns statutory_reminders — RPS § 15 inventory of asset/liability balances, ÄS § 179 six-month annual-report filing deadline, RPS § 12 seven-year source-document retention.
• RPS § 10 correction-traceability note on the four invalidate_* tool descriptions (journal, transaction, purchase invoice, sale invoice).

Changed

• All date-gated statutory figures now live in src/estonian-tax-rules.ts. The dividend CIT rate moved there as a CIT_RATE_TIMELINE (matching the VAT-rate timeline pattern; getCitRateForDate is re-exported from src/tools/estonian-tax.ts for existing importers), and VAT_REGISTRATION_THRESHOLD_EUR moved alongside it. The Estonian-tax tool descriptions (prepare_dividend_package, check_tax_free_limits, check_vat_registration_threshold) render their rates/limits from these constants instead of hardcoded strings, with tests pinning the rendered values, so a future law change is a one-module edit.