Source code for _gettsim.taxes.soli_st
from _gettsim.piecewise_functions import piecewise_polynomial
[docs]def soli_st_tu(
eink_st_mit_kinderfreib_tu: float,
anz_erwachsene_tu: int,
abgelt_st_tu: float,
soli_st_params: dict,
) -> float:
"""Calculate the Solidarity Surcharge on tax unit level.
Solidaritätszuschlaggesetz (SolZG) in 1991 and 1992.
Solidaritätszuschlaggesetz 1995 (SolZG 1995) since 1995.
The Solidarity Surcharge is an additional tax on top of the income tax which
is the tax base. As opposed to the 'standard' income tax, child allowance is
always deducted for tax base calculation.
There is also Solidarity Surcharge on the Capital Income Tax, but always
with Solidarity Surcharge tax rate and no tax exempt level. §3 (3) S.2
SolzG 1995.
Parameters
----------
eink_st_mit_kinderfreib_tu
See :func:`eink_st_mit_kinderfreib_tu`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
abgelt_st_tu
See :func:`abgelt_st_tu`.
soli_st_params
See params documentation :ref:`soli_st_params <soli_st_params>`.
Returns
-------
"""
eink_st_per_individual = eink_st_mit_kinderfreib_tu / anz_erwachsene_tu
out = (
anz_erwachsene_tu * _soli_st_tarif(eink_st_per_individual, soli_st_params)
+ soli_st_params["soli_st"]["rates"][0, -1] * abgelt_st_tu
)
return out
[docs]def soli_st_lohnst_m(lohnst_mit_kinderfreib_m: float, soli_st_params: dict) -> float:
"""Calculates the monthly Solidarity Surcharge on Lohnsteuer
(withholding tax on earnings).
Parameters
----------
lohnst_mit_kinderfreib_m
See :func:`lohnst_mit_kinderfreib_m`.
soli_st_params
See params documentation :ref:`soli_st_params <soli_st_params>`.
Returns
Solidarity Surcharge on Lohnsteuer
-------
"""
return _soli_st_tarif(12 * lohnst_mit_kinderfreib_m, soli_st_params) / 12
def _soli_st_tarif(st_per_individual: float, soli_st_params: dict) -> float:
"""The isolated function for Solidaritätszuschlag.
Parameters
----------
st_per_individual:
the tax amount to be topped up
soli_st_params :
See params documentation :ref:`soli_st_params <solo_st_params>`
Returns
solidarity surcharge
-------
"""
out = piecewise_polynomial(
st_per_individual,
thresholds=soli_st_params["soli_st"]["thresholds"],
rates=soli_st_params["soli_st"]["rates"],
intercepts_at_lower_thresholds=soli_st_params["soli_st"][
"intercepts_at_lower_thresholds"
],
)
return out