Check Tax-Free Limits
check_tax_free_limitsCompute cumulative TuMS §49 tax-free limits for representation and donations, and 22/78 income tax on excess, using year-to-date payroll and profit inputs.
Instructions
Compute cumulative TuMS § 49 tax-free limits (representation 50 €/month + 2% of payroll; donations 3% of payroll or 10% of prior-year profit) and the 22/78 income tax on any excess (rates date-gated). Pure calculator over caller-supplied year-to-date figures (payroll from the TSD declaration, prior-year profit from compute_profit_and_loss); it does not read the ledger.
Tool call template
Replace each placeholder with a value matching the input schema. Only required parameters are included; add optional parameters as needed.
{
"id": 1,
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"arguments": {
"as_of_date": "<as_of_date>",
"ytd_social_taxed_payroll": "<ytd_social_taxed_payroll>"
},
"name": "check_tax_free_limits"
}
}Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| as_of_date | Yes | Date the cumulative figures are taken as of (YYYY-MM-DD). Sets the 22/78 rate and the default months elapsed. | |
| ytd_donations | No | Year-to-date gifts/donations to listed associations. Omit to skip the donation limit. | |
| donation_basis | No | Which donation limit to apply: 3% payroll, 10% prior-year profit, or the more favourable (default max). | |
| months_elapsed | No | Calendar months elapsed for the representation 50 €/month accrual. Defaults to the month of as_of_date. | |
| prior_year_profit | No | Prior financial year's profit (for the donation 10% alternative). Defaults to 0. | |
| ytd_representation_costs | No | Year-to-date representation/entertainment costs booked. Omit to skip the representation limit. | |
| ytd_social_taxed_payroll | Yes | Year-to-date payments subject to social tax (the 2%/3% base). |