Functions in the Tax and Transfer System

This section documents the internal functions provided by gettsim to model the tax and transfer system. They are sorted alphabetically.

You can click on the functions in the table to be redirected to the functions signature further below. By clicking on the source hyperlink next to the function signatures, you can see the full source code of the function.

abgelt_st_tu(_zu_verst_kapital_eink_tu, …)	Abgeltungssteuer per tax unit.
ag_beitr_krankenv_midi_job(bruttolohn_m, …)	Calculating the employer health insurance contribution.
ag_beitr_pflegev_midi_job(bruttolohn_m, …)	Calculating the employer care insurance contribution.
alleinerziehend_freib_tu_ab_2015(…)	Calculates tax reduction for single parents.
alleinerziehend_freib_tu_bis_2014(…)	Calculates tax reduction for single parents.
alleinerziehend_hh(hh_id, alleinerziehend)
alleinerziehend_tu(tu_id, alleinerziehend)
alleinerziehenden_mehrbedarf_hh(…)	Compute alleinerziehenden_mehrbedarf.
alter_jüngstes_kind(hh_id, date_of_birth, kind)
alter_jüngstes_kind_monate(…)
alter_jüngstes_kind_tage(hh_id, …)	Calculate the age of the youngest child in days.
altersfreib(bruttolohn_m, alter, …)	Calculates the deductions for elderly.
an_beitr_krankenv_midi_job(…)	Calculating the employer health insurance contribution.
an_beitr_pflegev_midi_job(…)	Calculating the employer care insurance contribution.
anz_erwachsene_hh(hh_id, kind)
anz_kind_zwischen_0_15_hh(hh_id, kind, alter)
anz_kind_zwischen_0_6_hh(hh_id, kind, alter)
anz_kinder_anspruch_per_hh(hh_id, …)	Count number of children eligible to child benefit (§6a (1) Nr.
anz_kinder_hh(hh_id, kind)
anz_kinder_tu(tu_id, kind)
anz_kindergeld_kinder_tu(tu_id, …)	Count number of children eligible for Child Benefit.
anz_mehrlinge_anspruch(hh_id, …)
anz_mehrlinge_bonus(anz_mehrlinge_anspruch, …)
arbeitende_kinder(bruttolohn_m, …)
arbeitsl_geld_2_2005_netto_quote(…)	Calculate Nettoquote.
arbeitsl_geld_2_eink(…)	param _arbeitsl_geld_2_brutto_eink
arbeitsl_geld_2_eink_hh(…)	param arbeitsl_geld_2_eink
arbeitsl_geld_2_m_hh(…)
arbeitsl_geld_2_m_minus_eink_hh(…)
arbeitsl_geld_m(tu_id, anz_kinder_tu, …)
arbeitsl_geld_m_hh(arbeitsl_geld_m, hh_id)
arbeitsl_geld_m_tu(arbeitsl_geld_m, tu_id)
arbeitsl_v_beitr_m(_geringfügig_beschäftigt, …)	Calculate the contribution for each individual to the unemployment insurance.
behinderungsgrad_pauschbetrag(…)	Calculate the different deductions for different handicap degrees.
beitr_bemess_grenze_rentenv(wohnort_ost, …)
berechtigt_für_arbeitsl_geld(…)	Check eligibility for unemployment benefits.
berechtigt_für_geschw_bonus(hh_id, …)
berechtigte_wohnfläche_hh(wohnfläche_hh, …)	param wohnfläche_hh
bezugsgröße(wohnort_ost, soz_vers_beitr_params)	Threshold for self employment income subject to health insurance.
brutto_eink_1(eink_selbst_m)	Income from Self-Employment
brutto_eink_1_tu(brutto_eink_1, tu_id)	Aggregate income from Self-Employment on tax unit level.
brutto_eink_4(bruttolohn_m, …)	Calculates the gross incomes of non selfemployed work.
brutto_eink_4_tu(brutto_eink_4, tu_id)	Aggregate the gross incomes of non selfemployed work on tax unit level.
brutto_eink_5(kapital_eink_m)	Capital Income.
brutto_eink_5_tu(brutto_eink_5, tu_id)	Capital income on tax unit level.
brutto_eink_6(vermiet_eink_m)	Income from rents.
brutto_eink_6_tu(brutto_eink_6, tu_id)	Income from rents on tax unit level.
brutto_eink_7(ges_rente_m, _ertragsanteil)	Calculates the gross income of ‘Sonsitge Einkünfte’.
brutto_eink_7_tu(brutto_eink_7, tu_id)	Calculates the gross income of ‘Sonsitge Einkünfte’ on tax unit level.
bruttolohn_m_tu(bruttolohn_m, tu_id)
date_of_birth(geburtsjahr, geburtsmonat, …)
eink_anr_frei_ab_10_2005(hh_id, …)
eink_anr_frei_bis_10_2005(bruttolohn_m, …)
eink_selbst_m_tu(eink_selbst_m, tu_id)
eink_st_tu_ab_1997(_st_kein_kind_freib_tu, …)	Income tax calculation since 1997.
eink_st_tu_bis_1996(_st_kind_freib_tu)	Income tax calculation until 1996.
elterngeld_anteil_eink_erlass(…)	Calculate the share of net income which is reimbursed when receiving elterngeld.
elterngeld_eink_erlass(…)
elterngeld_eink_relev(…)	Calculating the relevant wage for the calculation of elterngeld.
elterngeld_m(elterngeld_eink_relev, …)	Calculate elterngeld given the relevant wage and the eligibility for bonuses.
elterngeld_m_hh(elterngeld_m, hh_id)
elterngeld_m_tu(elterngeld_m, tu_id)
elternzeit_anspruch(hh_id, …)
freibetrag_vermögen_anspruch_hh(hh_id, kind, …)	Calculate exemptions based on individuals age.
freibetrag_vermögen_hh(…)
gemeinsam_veranlagt(tu_id, _anz_erwachsene_tu)
gemeinsam_veranlagte_tu(gemeinsam_veranlagt, …)
ges_beitr_krankenv_midi_job(…)	Calculating the sum of employee and employer health insurance contribution.
ges_beitr_pflegev_midi_job(…)	Calculating the sum of employee and employer care insurance contribution.
ges_krankenv_beitr_m(…)	Contribution for each individual to the public health insurance.
ges_krankenv_beitr_m_tu(…)	Contribution for each tax unit to the public health insurance.
ges_krankenv_beitr_rente(…)	Calculating the contribution to health insurance for pension income.
ges_krankenv_beitr_selbst(…)	Calculates health insurance contributions.
ges_rente_m_tu(ges_rente_m, tu_id)
geschw_bonus(elterngeld_eink_erlass, …)	Calculating the bonus for siblings.
haushaltsgröße(hh_id)
haushaltsgröße_hh(hh_id)
jüngstes_kind(date_of_birth, alter_jüngstes_kind)
kapital_eink_m_tu(kapital_eink_m, tu_id)
kind_zwischen_0_6(kind, alter)
kind_zwischen_14_24(kind, alter)
kind_zwischen_7_13(kind, alter)
kinder_in_hh(kind, hh_id)
kinderfreib_tu(anz_kindergeld_kinder_tu, …)	Sum over all child allowances.
kindergeld_anspruch_nach_lohn(alter, …)	Before 2011, there was an income ceiling for children returns a boolean variable whether a specific person is a child eligible for child benefit
kindergeld_anspruch_nach_stunden(alter, …)	Nowadays, kids must not work more than 20 hour returns a boolean variable whether a specific person is a child eligible for child benefit
kindergeld_m_ab_1997(…)	Kindergeld calculation since 1997.
kindergeld_m_bis_1996(_kindergeld_m_basis)	Kindergeld calculation until 1996.
kindergeld_m_hh(kindergeld_m, hh_id)	Aggregate Child benefit on the household level.
kindergeld_m_tu(kindergeld_m, tu_id)	Aggregate Child benefit on the tax unit level.
kindersatz_m_hh_ab_2011(hh_id, …)
kindersatz_m_hh_bis_2010(hh_id, …)
kinderzuschlag_ab_2005_bis_juni_2019(hh_id, …)	Creates “_kinderzuschlag_m_vorläufig” until 06/2019.
kinderzuschlag_ab_juli_2019(hh_id, …)	Creates “_kinderzuschlag_m_vorläufig” since 07/2019.
kinderzuschlag_eink_anrechn(hh_id, …)	Calculate the parents income that needs to be subtracted (§6a (6) S.
kinderzuschlag_eink_max(…)	Calculate kinderzuschlag depending on threshold.
kinderzuschlag_eink_min(hh_id, kind, …)	Calculate minimum income.
kinderzuschlag_eink_regel_ab_2011(tu_id, …)	This function creates “kinderzuschlag_eink_regel” since 2011.
kinderzuschlag_eink_regel_bis_2010(tu_id, …)	This function creates “kinderzuschlag_eink_regel” until 2010.
kinderzuschlag_eink_relev(…)
kinderzuschlag_eink_spanne(hh_id, …)	Calculate a dummy for whether the household is in the correct income range.
kinderzuschlag_heizkost_m(hh_id, …)
kinderzuschlag_kaltmiete_m(hh_id, …)
kinderzuschlag_kindereink_abzug(…)	Deduct children income for each eligible child (§6a (3) S.3 BKGG).
kinderzuschlag_kosten_unterk_m(…)	Calculate share of living costs.
kinderzuschlag_m_hh(…)
kinderzuschlag_vermögens_check_hh(…)	Set kinderzuschlag_temp to zero if it exceeds the wealth exemption.
kinderzuschlag_vorrang_hh(…)
kost_unterk_m_hh(berechtigte_wohnfläche_hh, …)	Justified costs of living.
krankenv_beitr_bemess_grenze(wohnort_ost, …)	Calculating the income threshold up to which the rate of health insurance contributions apply.
krankenv_beitr_regulär_beschäftigt(…)	Calculates health insurance contributions for regualr jobs
krankenv_pflichtig_eink_selbst(…)	Choose the amount selfemployed income which is subject to health insurance contribution.
krankenv_pflichtig_rente(ges_rente_m, …)	Choose the amount pension which is subject to health insurance contribution.
lohn_krankenv__regulär_beschäftigt(…)	Calculate the wage, which is subject to pension insurance contributions.
max_freibetrag_vermögen_hh(hh_id, …)
miete_pro_qm_hh(kaltmiete_m_hh, …)	param kaltmiete_m_hh
monate_arbeitsl(arbeitsl_lfdj_m, …)
nettolohn_m(bruttolohn_m, tu_id, eink_st_tu, …)	Calculate the net wage given taxes and social security contributions.
pflegev_beitr__regulär_beschäftigt(…)	Calculates care insurance contributions for regular jobs.
pflegev_beitr_m(_geringfügig_beschäftigt, …)	Contribution for each individual to the public care insurance.
pflegev_beitr_rente(…)	Calculating the contribution to health insurance for pension income.
pflegev_beitr_selbst(…)	Calculates care insurance contributions.
pflegev_zusatz_kinderlos(hat_kinder, alter)	Create boolean Series indicating addtional care insurance contribution for childless individuals.
piecewise_polynomial(x, thresholds, rates, …)	Calculate value of the piecewise function at x.
proxy_eink_vorj_arbeitsl_geld(…)	Calculating the claim for benefits depending on previous wage.
proxy_eink_vorj_elterngeld(…)	Calculating the claim for benefits depending on previous wage.
regelbedarf_m_hh(regelsatz_m_hh, …)	Basic monthly subsistence level, including cost of dwelling.
regelsatz_m_hh_ab_2011(anz_erwachsene_hh, …)
regelsatz_m_hh_bis_2010(anz_erwachsene_hh, …)
rentenv_beitr_m(_geringfügig_beschäftigt, …)	Contribution for each individual to the pension insurance.
rentenv_beitr_m_tu(rentenv_beitr_m, tu_id)	Calculate the contribution of each tax unit to the pension insurance.
rentner_in_hh(hh_id, rentner)
selbstständig_ges_krankenv(selbstständig, …)	Create boolean Series indicating selfemployed insures via public health insurance.
soli_st_tu(_st_kind_freib_tu, …)	Solidarity Surcharge.
sonderausgaben_ab_2012(betreuungskost_m, …)	Calculating sonderausgaben for childcare.
sonderausgaben_bis_2011(kind, …)	Until 2011, we just use the lumpsum payment.
sonstig_eink_m_tu(sonstig_eink_m, tu_id)
sozialv_beitr_m(pflegev_beitr_m, …)	Sum of all social insurance contributions.
sum_brutto_eink_mit_kapital(…)	Sum of gross incomes with capital income.
sum_brutto_eink_ohne_kapital(brutto_eink_1, …)	Sum of gross incomes without capital income.
tax_unit_share(tu_id, haushaltsgröße)
unter_vermögens_freibetrag_hh(vermögen_hh, …)
unterhaltsvors_m(tu_id, alleinerziehend, …)	Advance on Alimony Payment / Unterhaltsvorschuss (UHV)
unterhaltsvors_m_hh(unterhaltsvors_m, hh_id)	Monthly child support advance payment per household.
unterhaltsvors_m_tu(unterhaltsvors_m, tu_id)	Monthly child support advance payment per tax unit.
unterhaltsvorschuss_eink_tu(bruttolohn_m_tu, …)
vermiet_eink_m_tu(vermiet_eink_m, tu_id)
vorsorge_ab_2005_bis_2009(…)	With the 2005 reform, no taxpayer was supposed to be affected negatively.
vorsorge_ab_2010_bis_2019(vorsorge_bis_2004, …)	After a supreme court ruling, the 2005 rule had to be changed in 2010.
vorsorge_ab_2020(_altervorsorge_aufwend, …)	Vorsorgeaufwendungen after the regime implemented in 2010 is in full effect, see § 10 (3) EStG.
vorsorge_bis_2004(…)
wohnbedarf_eltern_anteil(tu_id, …)	Calculate living needs broken down to the parents.
wohngeld_basis(haushaltsgröße, …)
wohngeld_basis_hh(hh_id, wohngeld_basis)	Compute “Wohngeld” or housing benefits.
wohngeld_eink_abzüge_ab_2016(bruttolohn_m, …)
wohngeld_eink_abzüge_bis_2015(bruttolohn_m, …)
wohngeld_kinderzuschlag_vorrang_hh(…)
wohngeld_m_hh(wohngeld_vermögens_check_hh, …)
wohngeld_max_miete_ab_2009(mietstufe, …)
wohngeld_max_miete_bis_2008(mietstufe, …)
wohngeld_vermögens_check_hh(…)	Calculate a lump sum payment for wohngeld
wohngeld_vorrang_hh(…)

Import all functions to a central place in order to automatically create the overview in the documentation.

abgelt_st_tu(_zu_verst_kapital_eink_tu, abgelt_st_params)

Abgeltungssteuer per tax unit.

Parameters

• _zu_verst_kapital_eink_tu –

• abgelt_st_params –

ag_beitr_krankenv_midi_job(bruttolohn_m, _in_gleitzone, soz_vers_beitr_params)

Calculating the employer health insurance contribution.

Parameters

• bruttolohn_m (pd.Series) – The wage of each individual.

• _in_gleitzone (pd.Series) – Boolean Series indicating midi job regulation.

• soz_vers_beitr_params –

ag_beitr_pflegev_midi_job(bruttolohn_m, _in_gleitzone, soz_vers_beitr_params)

Calculating the employer care insurance contribution.

Parameters

• bruttolohn_m (pd.Series) – The wage of each individual.

• _in_gleitzone (pd.Series) – Boolean Series indicating midi job regulation.

• soz_vers_beitr_params –

alleinerziehend_freib_tu_ab_2015(alleinerziehend_tu, anz_kinder_tu, eink_st_abzuege_params)

Calculates tax reduction for single parents. Since 2015, it increases with number of children. Used to be called ‘Haushaltsfreibetrag’

Parameters

• alleinerziehend_tu –

• eink_st_abzuege_params –

alleinerziehend_freib_tu_bis_2014(alleinerziehend_tu, eink_st_abzuege_params)

Calculates tax reduction for single parents. Used to be called ‘Haushaltsfreibetrag’

Parameters

• alleinerziehend_tu –

• eink_st_abzuege_params –

alleinerziehend_hh(hh_id, alleinerziehend)

alleinerziehend_tu(tu_id, alleinerziehend)

alleinerziehenden_mehrbedarf_hh(alleinerziehend_hh, anz_kinder_hh, anz_kind_zwischen_0_6_hh, anz_kind_zwischen_0_15_hh, arbeitsl_geld_2_params)

Compute alleinerziehenden_mehrbedarf.

Additional need for single parents. Maximum 60% of the standard amount on top (a2zu2) if you have at least one kid below 6 or two or three below 15, you get 36% on top alternatively, you get 12% per kid, depending on what’s higher.

alter_jüngstes_kind(hh_id, date_of_birth, kind)

alter_jüngstes_kind_monate(alter_jüngstes_kind_tage)

alter_jüngstes_kind_tage(hh_id, alter_jüngstes_kind, elterngeld_params)

Calculate the age of the youngest child in days.

altersfreib(bruttolohn_m, alter, kapital_eink_m, eink_selbst_m, vermiet_eink_m, eink_st_abzuege_params)

Calculates the deductions for elderly. Not tested yet!

Parameters

• bruttolohn_m –

• alter –

• kapital_eink_m –

• eink_selbst_m –

• vermiet_eink_m –

• eink_st_abzuege_params –

an_beitr_krankenv_midi_job(ges_beitr_krankenv_midi_job, ag_beitr_krankenv_midi_job)

Calculating the employer health insurance contribution.

Parameters

• ges_beitr_krankenv_midi_job (pd.Series) – Sum of employer and employee health insurance contributions.

• ag_beitr_krankenv_midi_job (pd.Series) – Employer health insurance contribution.

an_beitr_pflegev_midi_job(ges_beitr_pflegev_midi_job, ag_beitr_pflegev_midi_job)

Calculating the employer care insurance contribution.

Parameters

• ges_beitr_pflegev_midi_job (pd.Series) – Sum of employer and employee care insurance contributions.

• ag_beitr_pflegev_midi_job (pd.Series) – Employer care insurance contribution.

anz_erwachsene_hh(hh_id, kind)

anz_kind_zwischen_0_15_hh(hh_id, kind, alter)

anz_kind_zwischen_0_6_hh(hh_id, kind, alter)

anz_kinder_anspruch_per_hh(hh_id, kindergeld_anspruch)

Count number of children eligible to child benefit (§6a (1) Nr. 1 BKGG)kdu.

anz_kinder_hh(hh_id, kind)

anz_kinder_tu(tu_id, kind)

anz_kindergeld_kinder_tu(tu_id, kindergeld_anspruch)

Count number of children eligible for Child Benefit.

Parameters

• tu_id –

• kindergeld_anspruch –

anz_mehrlinge_anspruch(hh_id, elternzeit_anspruch, jüngstes_kind)

anz_mehrlinge_bonus(anz_mehrlinge_anspruch, elterngeld_params)

arbeitende_kinder(bruttolohn_m, kindergeld_anspruch)

arbeitsl_geld_2_2005_netto_quote(bruttolohn_m, nettolohn_m, arbeitsl_geld_2_params)

Calculate Nettoquote.

Quotienten von bereinigtem Nettoeinkommen und Bruttoeinkommen. § 3 Abs. 2 Alg II-V.

arbeitsl_geld_2_eink(_arbeitsl_geld_2_brutto_eink, eink_st_tu, tu_id, soli_st_tu, _anz_erwachsene_tu, sozialv_beitr_m, eink_anr_frei)

Parameters

• _arbeitsl_geld_2_brutto_eink –

• sozialv_beitr_m –

• eink_st_tu –

• tu_id –

• soli_st_tu –

• _anz_erwachsene_tu –

• eink_anr_frei –

arbeitsl_geld_2_eink_hh(arbeitsl_geld_2_eink, hh_id)

Parameters

• arbeitsl_geld_2_eink –

• hh_id –

arbeitsl_geld_2_m_hh(arbeitsl_geld_2_m_minus_eink_hh, wohngeld_vorrang_hh, kinderzuschlag_vorrang_hh, wohngeld_kinderzuschlag_vorrang_hh, rentner_in_hh)

arbeitsl_geld_2_m_minus_eink_hh(_regelbedarf_m_vermögens_check_hh, kindergeld_m_hh, unterhaltsvors_m_hh, arbeitsl_geld_2_eink_hh)

arbeitsl_geld_m(tu_id, anz_kinder_tu, berechtigt_für_arbeitsl_geld, proxy_eink_vorj_arbeitsl_geld, arbeitsl_geld_params)

arbeitsl_geld_m_hh(arbeitsl_geld_m, hh_id)

arbeitsl_geld_m_tu(arbeitsl_geld_m, tu_id)

arbeitsl_v_beitr_m(_geringfügig_beschäftigt, _an_beitr_arbeitsl_v_midi_job, _arbeitsl_v_regular_job)

Calculate the contribution for each individual to the unemployment insurance.

Parameters

• _geringfügig_beschäftigt –

• _an_beitr_arbeitsl_v_midi_job –

• _arbeitsl_v_regular_job –

behinderungsgrad_pauschbetrag(behinderungsgrad, eink_st_abzuege_params)

Calculate the different deductions for different handicap degrees.

Parameters

• behinderungsgrad –

• eink_st_abzuege_params –

beitr_bemess_grenze_rentenv(wohnort_ost, soz_vers_beitr_params)

berechtigt_für_arbeitsl_geld(monate_arbeitsl, alter, ges_rente_m, arbeitsstunden_w, arbeitsl_geld_params)

Check eligibility for unemployment benefits.

Different rates for parent and non-parents. Take into account actual wages. There are different replacement rates depending on presence of children

berechtigt_für_geschw_bonus(hh_id, geburtsjahr, elternzeit_anspruch, elterngeld_params)

berechtigte_wohnfläche_hh(wohnfläche_hh, bewohnt_eigentum_hh, haushaltsgröße_hh)

Parameters

• wohnfläche_hh –

• bewohnt_eigentum_hh –

• haushaltsgröße_hh –

bezugsgröße(wohnort_ost, soz_vers_beitr_params)

Threshold for self employment income subject to health insurance.

Selecting by place of living the income threshold for self employed up to which the rate of health insurance contributions apply.

Parameters

• wohnort_ost (pd.Series) – Boolean variable indicating individual living in east germany.

• soz_vers_beitr_params –

brutto_eink_1(eink_selbst_m)

Income from Self-Employment

Parameters

eink_selbst_m –

brutto_eink_1_tu(brutto_eink_1, tu_id)

Aggregate income from Self-Employment on tax unit level.

Parameters

• brutto_eink_1 –

• tu_id –

brutto_eink_4(bruttolohn_m, _geringfügig_beschäftigt, eink_st_abzuege_params)

Calculates the gross incomes of non selfemployed work.

The wage is reducted by a lump sum payment for ‘Werbungskosten’

Parameters

• bruttolohn_m –

• _geringfügig_beschäftigt –

• eink_st_abzuege_params –

brutto_eink_4_tu(brutto_eink_4, tu_id)

Aggregate the gross incomes of non selfemployed work on tax unit level.

Parameters

• brutto_eink_4 –

• tu_id –

brutto_eink_5(kapital_eink_m)

Capital Income.

Parameters

kapital_eink_m –

brutto_eink_5_tu(brutto_eink_5, tu_id)

Capital income on tax unit level.

Parameters

• brutto_eink_5 –

• tu_id –

brutto_eink_6(vermiet_eink_m)

Income from rents.

Parameters

vermiet_eink_m –

brutto_eink_6_tu(brutto_eink_6, tu_id)

Income from rents on tax unit level.

Parameters

• brutto_eink_6 –

• tu_id –

brutto_eink_7(ges_rente_m, _ertragsanteil)

Calculates the gross income of ‘Sonsitge Einkünfte’.

In our case that’s only pensions.

Parameters

• ges_rente_m –

• _ertragsanteil –

brutto_eink_7_tu(brutto_eink_7, tu_id)

Calculates the gross income of ‘Sonsitge Einkünfte’ on tax unit level.

Parameters

• brutto_eink_7 –

• tu_id –

bruttolohn_m_tu(bruttolohn_m, tu_id)

date_of_birth(geburtsjahr, geburtsmonat, geburtstag)

eink_anr_frei_ab_10_2005(hh_id, bruttolohn_m, kinder_in_hh, arbeitsl_geld_2_params)

eink_anr_frei_bis_10_2005(bruttolohn_m, arbeitsl_geld_2_2005_netto_quote, arbeitsl_geld_2_params)

eink_selbst_m_tu(eink_selbst_m, tu_id)

eink_st_tu_ab_1997(_st_kein_kind_freib_tu, _st_kind_freib_tu, _beantrage_kind_freib_tu)

Income tax calculation since 1997.

Parameters

• _st_kein_kind_freib_tu –

• _st_kind_freib_tu –

• _beantrage_kind_freib_tu –

eink_st_tu_bis_1996(_st_kind_freib_tu)

Income tax calculation until 1996.

Until 1996 individuals could claim child allowance and recieve child benefit. Therefore the tax burden is allways smaller. :param _st_kind_freib_tu:

elterngeld_anteil_eink_erlass(elterngeld_eink_relev, elterngeld_params)

Calculate the share of net income which is reimbursed when receiving elterngeld.

According to § 2 (2) BEEG the percentage increases below the first step and decreases above the second step until elterngeld_prozent_minimum.

elterngeld_eink_erlass(elterngeld_eink_relev, elterngeld_anteil_eink_erlass)

elterngeld_eink_relev(proxy_eink_vorj_elterngeld, nettolohn_m)

Calculating the relevant wage for the calculation of elterngeld.

According to § 2 (1) BEEG elterngeld is calculated by the loss of income due to child raising.

elterngeld_m(elterngeld_eink_relev, elternzeit_anspruch, elterngeld_eink_erlass, geschw_bonus, anz_mehrlinge_bonus, elterngeld_params)

Calculate elterngeld given the relevant wage and the eligibility for bonuses.

elterngeld_m_hh(elterngeld_m, hh_id)

elterngeld_m_tu(elterngeld_m, tu_id)

elternzeit_anspruch(hh_id, alter_jüngstes_kind_monate, m_elterngeld_mut, m_elterngeld_vat, kind, m_elterngeld, elterngeld_params)

freibetrag_vermögen_anspruch_hh(hh_id, kind, alter, geburtsjahr, arbeitsl_geld_2_params)

Calculate exemptions based on individuals age.

freibetrag_vermögen_hh(freibetrag_vermögen_anspruch_hh, anz_minderj_hh, haushaltsgröße_hh, max_freibetrag_vermögen_hh, arbeitsl_geld_2_params)

gemeinsam_veranlagt(tu_id, _anz_erwachsene_tu)

gemeinsam_veranlagte_tu(gemeinsam_veranlagt, tu_id)

ges_beitr_krankenv_midi_job(_midi_job_bemessungsentgelt, soz_vers_beitr_params)

Calculating the sum of employee and employer health insurance contribution.

Parameters

• _midi_job_bemessungsentgelt (pd.Series) – The Bemessungsentgelt subject to social insurance contributions.

• soz_vers_beitr_params –

ges_beitr_pflegev_midi_job(pflegev_zusatz_kinderlos, _midi_job_bemessungsentgelt, soz_vers_beitr_params)

Calculating the sum of employee and employer care insurance contribution.

Parameters

• pflegev_zusatz_kinderlos (pd.Series) – Pandas Series indicating addtional care insurance contribution for childless individuals.

• _midi_job_bemessungsentgelt (pd.Series) – The Bemessungsentgelt subject to social insurance contributions.

• soz_vers_beitr_params –

ges_krankenv_beitr_m(_geringfügig_beschäftigt, ges_krankenv_beitr_rente, ges_krankenv_beitr_selbst, krankenv_beitr_regulär_beschäftigt, an_beitr_krankenv_midi_job)

Contribution for each individual to the public health insurance.

Parameters

• _geringfügig_beschäftigt –

• ges_krankenv_beitr_rente –

• ges_krankenv_beitr_selbst –

• krankenv_beitr_regulär_beschäftigt –

• an_beitr_krankenv_midi_job –

ges_krankenv_beitr_m_tu(ges_krankenv_beitr_m, tu_id)

Contribution for each tax unit to the public health insurance.

Parameters

• ges_krankenv_beitr_m –

• tu_id –

ges_krankenv_beitr_rente(krankenv_pflichtig_rente, soz_vers_beitr_params)

Calculating the contribution to health insurance for pension income.

Parameters

• krankenv_pflichtig_rente (pd.Series) – Pensions which are subject to social insurance contributions

• soz_vers_beitr_params –

Returns

Return type

Pandas Series containing monthly health insurance contributions for pension income.

ges_krankenv_beitr_selbst(krankenv_pflichtig_eink_selbst, soz_vers_beitr_params)

Calculates health insurance contributions. Self-employed pay the full contribution (employer + employee), which is either assessed on their self-employement income or 3/4 of the ‘Bezugsgröße’.

Parameters

• krankenv_pflichtig_eink_selbst (pd.Series) – Income from self employment subject to health and care insurance

• soz_vers_beitr_params –

Returns

• Pandas Series containing monthly health insurance contributions for self employed

• income.

ges_rente_m_tu(ges_rente_m, tu_id)

geschw_bonus(elterngeld_eink_erlass, berechtigt_für_geschw_bonus, elterngeld_params)

Calculating the bonus for siblings.

According to § 2a parents of siblings get a bonus.

haushaltsgröße(hh_id)

haushaltsgröße_hh(hh_id)

jüngstes_kind(date_of_birth, alter_jüngstes_kind)

kapital_eink_m_tu(kapital_eink_m, tu_id)

kind_zwischen_0_6(kind, alter)

kind_zwischen_14_24(kind, alter)

kind_zwischen_7_13(kind, alter)

kinder_in_hh(kind, hh_id)

kinderfreib_tu(anz_kindergeld_kinder_tu, _anz_erwachsene_tu, eink_st_abzuege_params)

Sum over all child allowances.

Parameters

• anz_kindergeld_kinder_tu –

• eink_st_abzuege_params –

kindergeld_anspruch_nach_lohn(alter, in_ausbildung, bruttolohn_m, kindergeld_params)

Before 2011, there was an income ceiling for children returns a boolean variable whether a specific person is a child eligible for child benefit

Parameters

• alter –

• kindergeld_params –

• in_ausbildung –

• bruttolohn_m –

kindergeld_anspruch_nach_stunden(alter, in_ausbildung, arbeitsstunden_w, kindergeld_params)

Nowadays, kids must not work more than 20 hour returns a boolean variable whether a specific person is a child eligible for child benefit

Parameters

• alter –

• in_ausbildung –

• arbeitsstunden_w –

• kindergeld_params –

kindergeld_m_ab_1997(_beantrage_kind_freib_tu, _kindergeld_m_basis, tu_id)

Kindergeld calculation since 1997.

Parameters

• _beantrage_kind_freib_tu –

• _kindergeld_m_basis –

• tu_id –

kindergeld_m_bis_1996(_kindergeld_m_basis)

Kindergeld calculation until 1996.

Until 1996 individuals could claim child allowance and recieve child benefit.

Parameters

_kindergeld_m_basis –

kindergeld_m_hh(kindergeld_m, hh_id)

Aggregate Child benefit on the household level.

Aggregate Child benefit on the household level, as we could have several tax_units in one household.

Parameters

• kindergeld_m –

• hh_id –

kindergeld_m_tu(kindergeld_m, tu_id)

Aggregate Child benefit on the tax unit level.

Parameters

• kindergeld_m –

• tu_id –

kindersatz_m_hh_ab_2011(hh_id, kind_zwischen_0_6, kind_zwischen_7_13, kind_zwischen_14_24, arbeitsl_geld_2_params)

kindersatz_m_hh_bis_2010(hh_id, kind_zwischen_0_6, kind_zwischen_7_13, kind_zwischen_14_24, arbeitsl_geld_2_params)

kinderzuschlag_ab_2005_bis_juni_2019(hh_id, kinderzuschlag_eink_spanne, kinderzuschlag_kindereink_abzug, kinderzuschlag_eink_anrechn)

Creates “_kinderzuschlag_m_vorläufig” until 06/2019.

Parameters

• hh_id –

• kinderzuschlag_eink_spanne –

• kinderzuschlag_kindereink_abzug –

• kinderzuschlag_eink_anrechn –

kinderzuschlag_ab_juli_2019(hh_id, _arbeitsl_geld_2_brutto_eink_hh, kinderzuschlag_eink_min, kinderzuschlag_kindereink_abzug, kinderzuschlag_eink_anrechn)

Creates “_kinderzuschlag_m_vorläufig” since 07/2019.

Parameters

• hh_id –

• _arbeitsl_geld_2_brutto_eink_hh –

• kinderzuschlag_eink_min –

• kinderzuschlag_kindereink_abzug –

• kinderzuschlag_eink_anrechn –

kinderzuschlag_eink_anrechn(hh_id, arbeitsl_geld_2_eink_hh, kinderzuschlag_eink_relev, kinderzuschlag_params)

Calculate the parents income that needs to be subtracted (§6a (6) S. 3 BKGG).

kinderzuschlag_eink_max(kinderzuschlag_eink_relev, anz_kinder_anspruch_per_hh, kinderzuschlag_params)

Calculate kinderzuschlag depending on threshold.

There is a maximum income threshold, depending on the need, plus the potential kiz receipt (§6a (1) Nr. 3 BKGG)

kinderzuschlag_eink_min(hh_id, kind, alleinerziehend, kinderzuschlag_params)

Calculate minimum income.

Min income to be eligible for KIZ (different for singles and couples) (§6a (1) Nr. 2 BKGG).

kinderzuschlag_eink_regel_ab_2011(tu_id, hh_id, alleinerziehenden_mehrbedarf_hh, _anz_erwachsene_tu, arbeitsl_geld_2_params)

This function creates “kinderzuschlag_eink_regel” since 2011.

Parameters

• alleinerziehenden_mehrbedarf –

• _anz_erwachsene_tu –

• arbeitsl_geld_2_params –

kinderzuschlag_eink_regel_bis_2010(tu_id, hh_id, alleinerziehenden_mehrbedarf_hh, _anz_erwachsene_tu, arbeitsl_geld_2_params)

This function creates “kinderzuschlag_eink_regel” until 2010.

Parameters

• alleinerziehenden_mehrbedarf –

• _anz_erwachsene_tu –

• arbeitsl_geld_2_params –

kinderzuschlag_eink_relev(kinderzuschlag_eink_regel, kinderzuschlag_kosten_unterk_m)

kinderzuschlag_eink_spanne(hh_id, _arbeitsl_geld_2_brutto_eink_hh, kinderzuschlag_eink_min, kinderzuschlag_eink_max, arbeitsl_geld_2_eink_hh)

Calculate a dummy for whether the household is in the correct income range.

kinderzuschlag_heizkost_m(hh_id, heizkosten_m_hh, tax_unit_share)

kinderzuschlag_kaltmiete_m(hh_id, kaltmiete_m_hh, tax_unit_share)

kinderzuschlag_kindereink_abzug(kindergeld_anspruch, bruttolohn_m, unterhaltsvors_m, kinderzuschlag_params)

Deduct children income for each eligible child (§6a (3) S.3 BKGG).

kinderzuschlag_kosten_unterk_m(wohnbedarf_eltern_anteil, kinderzuschlag_kaltmiete_m, kinderzuschlag_heizkost_m)

Calculate share of living costs.

Unlike ALG2, there is no check on whether living costs are “appropriate”.

kinderzuschlag_m_hh(kinderzuschlag_vermögens_check_hh, kinderzuschlag_vorrang_hh, wohngeld_kinderzuschlag_vorrang_hh, rentner_in_hh)

kinderzuschlag_vermögens_check_hh(_kinderzuschlag_m_vorläufig_hh, unter_vermögens_freibetrag_hh)

Set kinderzuschlag_temp to zero if it exceeds the wealth exemption.

kinderzuschlag_vorrang_hh(kinderzuschlag_vermögens_check_hh, arbeitsl_geld_2_m_minus_eink_hh)

kost_unterk_m_hh(berechtigte_wohnfläche_hh, miete_pro_qm_hh)

Justified costs of living.

Parameters

• berechtigte_wohnfläche_hh –

• miete_pro_qm_hh –

krankenv_beitr_bemess_grenze(wohnort_ost, soz_vers_beitr_params)

Calculating the income threshold up to which the rate of health insurance contributions apply.

Parameters

• wohnort_ost (pd.Series) – Boolean variable indicating individual living in east germany.

• soz_vers_beitr_params –

Returns

• Pandas Series containing the income threshold up to which the rate of health

• insurance contributions apply.

krankenv_beitr_regulär_beschäftigt(lohn_krankenv__regulär_beschäftigt, soz_vers_beitr_params)

Calculates health insurance contributions for regualr jobs

Parameters

• lohn_krankenv__regulär_beschäftigt (pd.Series) – Wage subject to health and care insurance

• soz_vers_beitr_params –

Returns

• Pandas Series containing monthly health insurance contributions for self employed

• income.

krankenv_pflichtig_eink_selbst(eink_selbst_m, bezugsgröße, selbstständig_ges_krankenv)

Choose the amount selfemployed income which is subject to health insurance contribution.

Parameters

• eink_selbst_m (pd.Series) – Income from selfemployment

• bezugsgröße (pd.Series) – Threshold for income subcect to health insurance.

• selbstständig_ges_krankenv (pd.Series) – Boolean Series indicating selfemployed and public health insured.

krankenv_pflichtig_rente(ges_rente_m, krankenv_beitr_bemess_grenze)

Choose the amount pension which is subject to health insurance contribution.

Parameters

• ges_rente_m (pd.Series) – Pensions an individual recieves.

• krankenv_beitr_bemess_grenze (pd.Series) – Threshold for income subcect to health insurance.

lohn_krankenv__regulär_beschäftigt(bruttolohn_m, krankenv_beitr_bemess_grenze, _regulär_beschäftigt)

Calculate the wage, which is subject to pension insurance contributions.

Parameters

• bruttolohn_m (pd.Series) – The wage of each individual.

• _regulär_beschäftigt (pd.Series) – Boolean Series indicating regular employment.

• krankenv_beitr_bemess_grenze (pd.Series) – Threshold for wage subject to health insurance contributions.

max_freibetrag_vermögen_hh(hh_id, geburtsjahr, kind, arbeitsl_geld_2_params)

miete_pro_qm_hh(kaltmiete_m_hh, heizkosten_m_hh, wohnfläche_hh)

Parameters

• kaltmiete_m_hh –

• heizkosten_m_hh –

• wohnfläche_hh –

monate_arbeitsl(arbeitsl_lfdj_m, arbeitsl_vorj_m, arbeitsl_vor2j_m)

nettolohn_m(bruttolohn_m, tu_id, eink_st_tu, soli_st_tu, _anz_erwachsene_tu, sozialv_beitr_m)

Calculate the net wage given taxes and social security contributions.

Parameters

• bruttolohn_m –

• tu_id –

• eink_st_tu –

• soli_st_tu –

• _anz_erwachsene_tu –

• sozialv_beitr_m –

pflegev_beitr__regulär_beschäftigt(pflegev_zusatz_kinderlos, lohn_krankenv__regulär_beschäftigt, soz_vers_beitr_params)

Calculates care insurance contributions for regular jobs.

Parameters

• pflegev_zusatz_kinderlos (pd.Series) – Pandas Series indicating addtional care insurance contribution for childless individuals.

• lohn_krankenv__regulär_beschäftigt (pd.Series) – Wage subject to health and care insurance

• soz_vers_beitr_params –

Returns

• Pandas Series containing monthly care insurance contributions for self employed

• income.

pflegev_beitr_m(_geringfügig_beschäftigt, pflegev_beitr_rente, pflegev_beitr_selbst, pflegev_beitr__regulär_beschäftigt, an_beitr_pflegev_midi_job)

Contribution for each individual to the public care insurance.

Parameters

• _geringfügig_beschäftigt –

• pflegev_beitr_rente –

• pflegev_beitr_selbst –

• pflegev_beitr__regulär_beschäftigt –

• an_beitr_pflegev_midi_job –

pflegev_beitr_rente(pflegev_zusatz_kinderlos, krankenv_pflichtig_rente, soz_vers_beitr_params)

Calculating the contribution to health insurance for pension income.

Parameters

• pflegev_zusatz_kinderlos (pd.Series) – Pandas Series indicating addtional care insurance contribution for childless individuals.

• krankenv_pflichtig_rente (pd.Series) – Pensions which are subject to social insurance contributions.

• soz_vers_beitr_params –

Returns

Return type

Pandas Series containing monthly health insurance contributions for pension income.

pflegev_beitr_selbst(pflegev_zusatz_kinderlos, krankenv_pflichtig_eink_selbst, soz_vers_beitr_params)

Calculates care insurance contributions.

Self-employed pay the full contribution (employer + employee), which is either assessed on their self-employement income or 3/4 of the ‘Bezugsgröße’

Parameters

• pflegev_zusatz_kinderlos (pd.Series) – Pandas Series indicating addtional care insurance contribution for childless individuals.

• krankenv_pflichtig_eink_selbst (pd.Series) – Income from self employment subject to health and care insurance

• soz_vers_beitr_params –

Returns

• Pandas Series containing monthly care insurance contributions for self employed

• income.

pflegev_zusatz_kinderlos(hat_kinder, alter)

Create boolean Series indicating addtional care insurance contribution for childless individuals.

Parameters

• hat_kinder (pd.Series) – Boolean indicating if individual has kids.

• alter (pd.Series) – Age of individual

piecewise_polynomial(x, thresholds, rates, intercepts_at_lower_thresholds, rates_multiplier=None)

Calculate value of the piecewise function at x.

Parameters

• x (pd.Series) – Series with values which piecewise polynomial is applied to.

• thresholds (np.array) – A one-dimensional array containing the thresholds for all intervals.

• rates (numpy.ndarray) – A two-dimensional array where columns are interval sections and rows correspond to the nth polynomial.

• intercepts_at_lower_thresholds (numpy.ndarray) – The intercepts at the lower threshold of each interval.

• rates_multiplier (pd.Series, float) – Multiplier to create individual or scaled rates. If given and not equal to 1, the function also calculates new intercepts.

Returns

out – The value of x under the piecewise function.

Return type

float

proxy_eink_vorj_arbeitsl_geld(beitr_bemess_grenze_rentenv, bruttolohn_vorj_m, arbeitsl_geld_params, eink_st_params, eink_st_abzuege_params, soli_st_params)

Calculating the claim for benefits depending on previous wage.

proxy_eink_vorj_elterngeld(beitr_bemess_grenze_rentenv, bruttolohn_vorj_m, elterngeld_params, eink_st_params, eink_st_abzuege_params, soli_st_params)

Calculating the claim for benefits depending on previous wage.

TODO: This function requires .fillna(0) at the end. Investigate!

regelbedarf_m_hh(regelsatz_m_hh, kost_unterk_m_hh)

Basic monthly subsistence level, including cost of dwelling.

Parameters

• regelsatz_m_hh –

• kost_unterk_m_hh –

regelsatz_m_hh_ab_2011(anz_erwachsene_hh, alleinerziehenden_mehrbedarf_hh, kindersatz_m_hh, arbeitsl_geld_2_params)

regelsatz_m_hh_bis_2010(anz_erwachsene_hh, alleinerziehenden_mehrbedarf_hh, kindersatz_m_hh, arbeitsl_geld_2_params)

rentenv_beitr_m(_geringfügig_beschäftigt, _rentenv_beitr_regular_job, _an_beitr_rentenv_midi_job)

Contribution for each individual to the pension insurance.

Parameters

• _geringfügig_beschäftigt –

• _rentenv_beitr_regular_job –

• _an_beitr_rentenv_midi_job –

rentenv_beitr_m_tu(rentenv_beitr_m, tu_id)

Calculate the contribution of each tax unit to the pension insurance.

Parameters

• rentenv_beitr_m –

• tu_id –

rentner_in_hh(hh_id, rentner)

selbstständig_ges_krankenv(selbstständig, prv_krankenv)

Create boolean Series indicating selfemployed insures via public health insurance.

Parameters

• selbstständig (pd.Series) – Boolean Series indicating self employment.

• prv_krankenv (pd.Series) – Boolean Series indicating private health insurance

soli_st_tu(_st_kind_freib_tu, _anz_erwachsene_tu, abgelt_st_tu, soli_st_params)

Solidarity Surcharge.

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.

sonderausgaben_ab_2012(betreuungskost_m, tu_id, kind, _anz_erwachsene_tu, eink_st_abzuege_params)

Calculating sonderausgaben for childcare. We follow 10 Abs.1 Nr. 5 EStG. You can details here https://www.buzer.de/s1.htm?a=10&g=estg. :param betreuungskost_m: :param tu_id: :param kind: :param eink_st_abzuege_params: :param _anz_erwachsene_tu:

sonderausgaben_bis_2011(kind, eink_st_abzuege_params)

Until 2011, we just use the lumpsum payment. :param kind: :param eink_st_abzuege_params:

sonstig_eink_m_tu(sonstig_eink_m, tu_id)

sozialv_beitr_m(pflegev_beitr_m, ges_krankenv_beitr_m, rentenv_beitr_m, arbeitsl_v_beitr_m)

Sum of all social insurance contributions.

Parameters

• pflegev_beitr_m –

• ges_krankenv_beitr_m –

• rentenv_beitr_m –

• arbeitsl_v_beitr_m –

sum_brutto_eink_mit_kapital(sum_brutto_eink_ohne_kapital, brutto_eink_5, eink_st_abzuege_params)

Sum of gross incomes with capital income.

Parameters

• sum_brutto_eink_ohne_kapital –

• brutto_eink_5 –

• eink_st_abzuege_params –

sum_brutto_eink_ohne_kapital(brutto_eink_1, brutto_eink_4, brutto_eink_6, brutto_eink_7)

Sum of gross incomes without capital income.

Since 2009 capital income is not subject to noraml taxation. :param brutto_eink_1: :param brutto_eink_4: :param brutto_eink_6: :param brutto_eink_7:

tax_unit_share(tu_id, haushaltsgröße)

unter_vermögens_freibetrag_hh(vermögen_hh, freibetrag_vermögen_hh)

unterhaltsvors_m(tu_id, alleinerziehend, alter, unterhaltsvorschuss_eink_tu, unterhalt_params, kindergeld_params)

Advance on Alimony Payment / Unterhaltsvorschuss (UHV)

Single Parents get alimony payments for themselves and for their child from the ex partner. If the ex partner is not able to pay the child alimony, the government pays the child alimony to the mother (or the father, if he has the kids)

The amount is specified in §1612a BGB and, ultimately, in Mindesunterhaltsverordnung.

unterhaltsvors_m_hh(unterhaltsvors_m, hh_id)

Monthly child support advance payment per household.

Made by government if the parent who has to pay does not.

unterhaltsvors_m hh_id

unterhaltsvors_m_tu(unterhaltsvors_m, tu_id)

Monthly child support advance payment per tax unit.

Made by government if the parent who has to pay does not.

unterhaltsvors_m tu_id

unterhaltsvorschuss_eink_tu(bruttolohn_m_tu, sonstig_eink_m_tu, eink_selbst_m_tu, vermiet_eink_m_tu, kapital_eink_m_tu, ges_rente_m_tu, arbeitsl_geld_m_tu)

vermiet_eink_m_tu(vermiet_eink_m, tu_id)

vorsorge_ab_2005_bis_2009(_vorsorge_alternative_ab_2005_bis_2009, vorsorge_bis_2004)

With the 2005 reform, no taxpayer was supposed to be affected negatively. Therefore, one needs to compute amounts under the 2004 and 2005 regimes and take the more favourable one.

Parameters

• _vorsorge_alternative_ab_2005_bis_2009 –

• vorsorge_bis_2004 –

vorsorge_ab_2010_bis_2019(vorsorge_bis_2004, vorsorge_ab_2020)

After a supreme court ruling, the 2005 rule had to be changed in 2010. Therefore, one needs to compute amounts under the 2004 and 2010 regimes and take the more favourable one. (§10 (3a) EStG).

Sidenote: The 2010 rules are by construction at least as beneficial as the 2005 regime, so there is no need for a separate check.

Parameters

• vorsorge_bis_2004 –

• vorsorge_ab_2020 –

vorsorge_ab_2020(_altervorsorge_aufwend, pflegev_beitr_m, ges_krankenv_beitr_m, arbeitsl_v_beitr_m, kind, eink_st_abzuege_params)

Vorsorgeaufwendungen after the regime implemented in 2010 is in full effect, see § 10 (3) EStG.

Parameters

• _altervorsorge_aufwend –

• pflegev_beitr_m –

• ges_krankenv_beitr_m –

• arbeitsl_v_beitr_m –

• eink_st_abzuege_params –

vorsorge_bis_2004(_lohn_vorsorge_bis_2019_single, _lohn_vorsorgeabzug_bis_2019_tu, ges_krankenv_beitr_m, rentenv_beitr_m, ges_krankenv_beitr_m_tu, rentenv_beitr_m_tu, tu_id, gemeinsam_veranlagte_tu, gemeinsam_veranlagt, kind, eink_st_abzuege_params)

wohnbedarf_eltern_anteil(tu_id, anz_kinder_tu, _anz_erwachsene_tu, kinderzuschlag_params)

Calculate living needs broken down to the parents.

wohngeld_basis(haushaltsgröße, _wohngeld_eink, wohngeld_max_miete, wohngeld_params)

wohngeld_basis_hh(hh_id, wohngeld_basis)

Compute “Wohngeld” or housing benefits.

Social benefit for recipients with income above basic social assistance Computation is very complicated, accounts for household size, income, actual rent and differs on the municipality level (‘Mietstufe’ (1,…,6)).

We usually don’t have information on the last item. Therefore we assume ‘Mietstufe’ 3, corresponding to an average level, but other Mietstufen can be specified in household.

Benefit amount depends on parameters wohngeld_max_miete (rent) and _wohngeld_eink (income) (§19 WoGG).

wohngeld_eink_abzüge_ab_2016(bruttolohn_m, kindergeld_anspruch, behinderungsgrad, alleinerziehend, kind, wohngeld_params)

wohngeld_eink_abzüge_bis_2015(bruttolohn_m, arbeitende_kinder, behinderungsgrad, alleinerziehend, kind, _anzahl_kinder_unter_11_per_tu, wohngeld_params)

wohngeld_kinderzuschlag_vorrang_hh(wohngeld_vermögens_check_hh, kinderzuschlag_vermögens_check_hh, arbeitsl_geld_2_m_minus_eink_hh)

wohngeld_m_hh(wohngeld_vermögens_check_hh, wohngeld_vorrang_hh, wohngeld_kinderzuschlag_vorrang_hh, rentner_in_hh)

wohngeld_max_miete_ab_2009(mietstufe, haushaltsgröße, hh_id, kaltmiete_m_hh, tax_unit_share, _wohngeld_min_miete, wohngeld_params)

wohngeld_max_miete_bis_2008(mietstufe, immobilie_baujahr_hh, haushaltsgröße, hh_id, kaltmiete_m_hh, tax_unit_share, _wohngeld_min_miete, wohngeld_params)

wohngeld_vermögens_check_hh(wohngeld_basis_hh, vermögen_hh, haushaltsgröße_hh)

Calculate a lump sum payment for wohngeld

The payment depends on the wealth of the household and the number of household members.

60.000 € pro Haushalt + 30.000 € für jedes Mitglied (Verwaltungsvorschrift)

TODO: Need to write numbers to params.

wohngeld_vorrang_hh(wohngeld_vermögens_check_hh, arbeitsl_geld_2_m_minus_eink_hh)