Merge remote-tracking branch 'wundertax/master'

mpm · Nov 11, 2018 · 5f55d82 · 5f55d82
2 parents 532fd3e + 6aa6979
commit 5f55d82
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Showing 9 changed files with 2,321 additions and 7 deletions.
diff --git a/lib/taxger/einkommensteuer.rb b/lib/taxger/einkommensteuer.rb
@@ -17,7 +17,7 @@ def initialize(ekst, solz)
     ZONES = {
       # Values are taken from this table:
       # https://de.wikipedia.org/wiki/Einkommensteuer_(Deutschland)#Entwicklung_der_Parameter
-      # Non-existent parameters for E(i) with i > 3 have to be replaced with nil 
+      # Non-existent parameters for E(i) with i > 3 have to be replaced with nil
       # Non-existent parameters for a(i) with i > 2 have to be 0.
       '2010' => [
          #   E(0),   a(1) * F,   b(1),        0
@@ -76,19 +76,29 @@ def initialize(ekst, solz)
          [ 53_665,          0,   0.42,     -8394.14 + 0.42 * 53_665],
          [254_447,          0,   0.45,   -16027.52 + 0.45 * 254_447]
       ],
+
+      '2017' => [
+         [  8_820, 1_007.27 * F,     0.14,   0],
+         [ 13_769,   223.76 * F,   0.2397,   939.57],
+         [ 54_057,            0,     0.42,   14_228.5],
+         [256_303,            0,     0.45,   99_171.82]
+      ]
     }
 
-    def calculate(year, income)
+    def calculate(year, income, pay_taxes_on = nil)
       if !ZONES[year.to_s]
         raise Einkommensteuer::Error.new("No data available for year #{year}")
       end
 
+      pay_taxes_on ||= income
+      pay_taxes_on = pay_taxes_on * 0.01
       income = income * 0.01
       ZONES[year.to_s].reverse.each do |zone|
         (zone_start, a, b, c) = zone
         if income >= zone_start + 1
           taxable = income - zone_start
-          tax = (a * (taxable ** 2) + b * taxable + c).to_i * 100
+          tax = (a * (taxable ** 2) + b * taxable + c)#.to_i * 100
+          tax = (((tax/income)*pay_taxes_on)).to_i * 100
 
           # Vereinfachte Berechnung des Solidaritätszuschlagsfreibetrags:
           # Nicht gültig für Steuerklasse III (162 EUR statt 81 EUR) und abweichend,

diff --git a/lib/taxger/lohnsteuer.rb b/lib/taxger/lohnsteuer.rb
@@ -12,6 +12,8 @@
 require 'taxger/lohnsteuer/lohnsteuer2015'
 require 'taxger/lohnsteuer/lohnsteuer2015dezember'
 require 'taxger/lohnsteuer/lohnsteuer2016'
+require 'taxger/lohnsteuer/lohnsteuer2017'
+require 'taxger/lohnsteuer/lohnsteuer2018'
 
 module Taxger
   module Lohnsteuer

diff --git a/lib/taxger/lohnsteuer/bigdecimal.rb b/lib/taxger/lohnsteuer/bigdecimal.rb
@@ -1,6 +1,8 @@
+require 'bigdecimal'
+
 module Taxger
   module Lohnsteuer
-    class BigDecimal < Numeric::BigDecimal
+    class BigDecimal < BigDecimal
       def multiply(value)
         BigDecimal.new(self * value)
       end

diff --git a/lib/taxger/lohnsteuer/lohnsteuer2017.rb b/lib/taxger/lohnsteuer/lohnsteuer2017.rb
diff --git a/lib/taxger/lohnsteuer/lohnsteuer2018.rb b/lib/taxger/lohnsteuer/lohnsteuer2018.rb
diff --git a/lib/taxger/version.rb b/lib/taxger/version.rb
@@ -1,3 +1,3 @@
 module Taxger
-  VERSION = "0.2.0"
+  VERSION = "0.3.1"
 end
diff --git a/spec/einkommensteuer_spec.rb b/spec/einkommensteuer_spec.rb
@@ -55,7 +55,14 @@ module Taxger
       [2016,  20_000_00,   2_560_00,   140_80],
       [2016,  50_000_00,  12_636_00,   694_98],
       [2016,  70_000_00,  21_005_00, 1_155_27],
-      [2016, 260_000_00, 100_972_00, 5_553_46]
+      [2016, 260_000_00, 100_972_00, 5_553_46],
+
+      [2017,   5_000_00,          0,        0],
+      [2017,  10_000_00,     179_00,        0],
+      [2017,  20_000_00,   2_520_00,   138_60],
+      [2017,  50_000_00,  12_561_00,   690_85],
+      [2017,  70_000_00,  20_924_00, 1_150_82],
+      [2017, 260_000_00, 100_835_00, 5_545_92]
     ].each do |dataset|
       (year, brutto, ekst, solz) = dataset
       it "calculates Einkommensteuer for #{brutto / 100.0} EUR in #{year}" do

diff --git a/spec/lohnsteuer_spec.rb b/spec/lohnsteuer_spec.rb
@@ -15,7 +15,10 @@ module Lohnsteuer
        '2013'         => [17_560,  965.80],
        '2014'         => [17_348,  954.14],
        '2015'         => [17_376,  955.68],
-       '2015Dezember' => [17_354,  954.47]
+       '2015Dezember' => [17_354,  954.47],
+       '2016'         => [17_065,  938.57],
+       '2017'         => [16_805,  924.27],
+       '2018'         => [16_528,  909.04]
       }.each do |year, fields|
         it "calculates Lohnsteuer and Solidaritätszuschlag #{year}" do
           tax = Lohnsteuer.calculate(year, stkl: 1, lzz: 1, re4: 70_000 * 100)

diff --git a/src/converter.rb b/src/converter.rb
@@ -22,6 +22,8 @@ class Converter
     GENERATED_PATH = File.expand_path('../generated/', __FILE__)
     URI = 'https://www.bmf-steuerrechner.de/pruefdaten/'
     FILES = {
+    'Lohnsteuer2018.xml'            => 'Lohnsteuer2018',
+    'Lohnsteuer2017.xml'            => 'Lohnsteuer2017',
     'Lohnsteuer2016.xml'            => 'Lohnsteuer2016',
     'Lohnsteuer2015Dezember.xml'    => 'Lohnsteuer2015Dezember',
     'Lohnsteuer2015BisNovember.xml' => 'Lohnsteuer2015',