Check Tax-Free Limits
check_tax_free_limitsRead-onlyIdempotent
Calculate cumulative tax-free limits for representation costs (€50/month + 2% of payroll) and donations (3% of payroll or 10% of prior-year profit), then compute 22/78 income tax on any excess. Uses year-to-date payroll and profit figures.
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. 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.
Input Schema
TableJSON 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). |