# HALOWERK rechenwerk

> HALOWERK rechenwerk. Bezahlung über x402 in USDC auf Base Mainnet.

- **Domain**: `rechen.halowerk.com`
- **Provider**: rechen.halowerk.com (https://rechen.halowerk.com)
- **A2A protocol version**: 0.3.0
- **Kind**: paid_api
- **Live-responds (last probe)**: False
- **Signed card**: False
- **Streaming**: False
- **Quality score**: 75%
- **Payment protocol**: x402 · network `eip155:8453` · ≥ $0.002
- **Wallet**: `0x2880edfff13100677bf97a3cbdf3bc34771c4e5e`

## Skills
- **Compute a German civil-law deadline (§§ 187-193 BGB): event or start-of-day counting, days/weeks/months/years, month-end rule and shift past weekends and state holidays.** — Implements § 187(1) (event day not counted) and § 187(2) (start day counted), § 188(1) day periods, § 188(2) week/month/year periods, § 188(3) month-end rule, §
- **Statutory notice period under § 622 BGB for a German employment: length of service at receipt, applicable step, probation rule and the earliest possible termination date.** — Counts completed years of service at the day the notice is received (prevailing view) from the employment start (start day counted, § 187(2)/§ 188(2) BGB). Empl
- **Earliest end of a German tenancy after notice: § 573c BGB third-working-day rule with landlord extensions, § 573a, furnished rooms and commercial premises (§ 580a(2)).** — Residential: notice received at the latest on the third working day of a month ends the tenancy at the end of the second following month (§ 573c(1)); landlord n
- **Regular German limitation period (§§ 195, 199 BGB): three years from the end of the year of accrual and knowledge, maximum periods and § 193 shift.** — Starts the three-year period (§ 195) at the end of the year in which the claim arose and the creditor learned or should have learned of it (§ 199(1)), computes 
- **Limitation of defect claims for sale (§ 438), works (§ 634a BGB) and VOB/B construction contracts, with consumer-sale extensions (§§ 475e, 476, 477 BGB) and § 193 shift.** — Maps the contract type to its period and start event: sale 2 years from delivery, 5 years for buildings and building materials, 30 years for third-party rights 
- **Consumer withdrawal deadline for distance and off-premises contracts (§§ 355, 356 BGB): start per goods, partial or separate deliveries, subscriptions, services, digital content; 12-month cap.** — Determines the start event of the 14-day withdrawal period: receipt of the goods, of the last item or partial shipment, or of the first delivery of a subscripti
- **Orientation on German civil and labour court remedy deadlines from service: appeal and grounds, revision, objection to default judgment or enforcement order, opposition to payment order, immediate complaint.** — Covers only clearly codified periods: Berufung one month and grounds two months (§§ 517, 520(2) ZPO), Revision one and two months (§§ 548, 551(2) ZPO), labour c
- **German tax filing deadlines: VAT advance returns with permanent extension and special prepayment, wage tax returns, EC sales lists, annual returns (advised/unadvised, incl. Corona transition years), moved per § 108(3) AO.** — VAT advance return due on the 10th day after the period (§ 18(1) UStG; monthly if previous-year VAT > 9,000 EUR, else quarterly; exemption possible up to 2,000 
- **German probation and waiting periods: end of agreed probation (§ 622(3) BGB, § 20 BBiG), six-month waiting period of § 1 KSchG, small-business threshold of § 23 KSchG.** — Computes the end of an agreed probation (start day counted, § 187(2)/§ 188(2) BGB) with the two-week notice that may run beyond it (§ 622(3) BGB) or, for appren
- **Latest day a notice must be received to end a German employment, tenancy, commercial lease or custom contract on a desired date, with the next admissible end date if needed.** — Works backwards from the desired end: checks whether the date is an admissible termination date for the regime (15th or month end, month end, quarter end, any d
- **Statutory German default interest (§ 288 BGB) split exactly at every half-yearly base-rate change, with day-count convention, per-period breakdown and total.** — Computes default interest for each day from start_date to end_date (both inclusive) on a principal: base rate (§ 247 BGB, Deutsche Bundesbank table 2002-01-01 t
- **German statutory base rate (§ 247 BGB) by half-year since 2002 with changes and derived default rates (+5, +9, +2.5 points); lookup for a date or a date range.** — Returns the half-yearly base rate published by the Deutsche Bundesbank (series BBIN1.M.DE.BBK.BBKBAS2.EUR.ME / SU0115, as of 2026-10-30, covering 2002-01-01 to 
- **Check the EUR 40 late-payment flat fee of § 288(5) BGB per invoice: debtor not a consumer, payment claim or instalment, default, transition date 29 July 2014, offset against collection costs.** — Evaluates each claim: the fee arises when a debtor who is not a consumer is in default with a payment claim (also instalments, § 288(5) sentences 1-2), for obli
- **Statement of a German money claim as of a date: principal, statutory default interest per half-year, costs, payments credited per § 367 BGB (or § 497(3) for consumer loans), open balance.** — Runs a ledger from the interest start dates to the statement date: default interest per claim (base rate table of the Deutsche Bundesbank as of 2026-10-30 plus 
- **Allocate a payment to several debts under §§ 366, 367 BGB: debtor designation, else due first, least security, most burdensome, oldest, then pro rata; inside each debt costs, interest, principal.** — Applies § 366(1) BGB (the debtor designation decides) and otherwise the statutory order of § 366(2): due debts before undue ones, then the debt with less securi
- **Instalment plan for a debt: day-exact interest on the open balance between due dates, fixed instalment or number of instalments, final instalment, end date and total interest.** — Simulates an instalment agreement: interest for each interval is open balance × annual rate × days / day basis (actual/365 by default or 30E/360), rounded to ce
- **Annuity loan schedule (Annuitätendarlehen): monthly rate from nominal rate and initial repayment or term, residual debt after the fixed-rate period, payoff time, special repayments.** — Monthly annuity in arrears as used by German banks: rate = loan × (nominal rate + initial repayment rate) / 12, or from a term via A = L·q^n·(q−1)/(q^n−1) with 
- **Effective annual rate (effektiver Jahreszins) per § 16 PAngV and its Annex: solves the present-value equation of payouts and repayments by Newton iteration, with rounding rule and iteration log.** — Implements the equation of the Annex to § 16 PAngV (Federal Law Gazette I 2021, 4928): the sum of present values of drawdowns equals the sum of present values o
- **Cash discount (Skonto) expressed as an annual interest rate: rule of thumb, exact simple rate and compounded effective rate, plus the financing comparison for an invoice.** — For terms such as "2 % within 10 days, net 30" the discount buys (net days − discount days) of credit. Rule of thumb: s × B / (z − k); exact simple rate: s / (1
- **Adjust an amount with the German consumer price index (VPI, 2020 = 100, Destatis): monthly values 1991-01 to 2026-09 or annual averages, thresholds and partial pass-through for index clauses.** — Looks up the official VPI values (Destatis, base 2020 = 100; months 1991-01 to 2026-09 and annual averages 1991-2025, as of 2026-10-13) for the start and end pe
- **German lawyer fees under the RVG by value of the matter: chosen VV fee numbers with rates, multiple-client increase, crediting of the business fee, postage flat rate and VAT per matter.** — Computes each fee as rate × full fee from the RVG table (§ 13(1) RVG, EUR 51.50 up to EUR 500 plus the statutory steps, table Anlage 2 as amended by the KostRÄG
- **German court fees under the GKG by value: civil, online civil, labour, administrative, finance and social courts, first instance to revision, with the reduced fee for withdrawal, acknowledgment or settlement.** — Maps jurisdiction, instance and type of ending to the fee number of the GKG cost schedule (Anlage 1: civil KV 1210-1232, online procedure KV 1216/1217, administ
- **German notary fees under the GNotKG (Table B): property purchase with execution and supervision, land charge, wills, inheritance and marriage contracts, powers of attorney, signature certification, with value rules, expenses and VAT.** — Derives the business value from the GNotKG value rules (purchase price plus assumed obligations, at least market value, § 47; nominal amount of a land charge, §
- **German land registry (Grundbuch) court fees under the GNotKG: owner registration, priority notice and its deletion, land charges with or without certificate, changes and deletions, with the heir exemption.** — Applies the fee numbers of Part 1 Main Section 4 of the GNotKG cost schedule with Table B of § 34 GNotKG (as amended by the KostRÄG 2025; status 2026-11-01): ow
- **Cost risk of a German civil or labour court case through up to three instances: court fees, own and opposing lawyer fees per instance, loser-pays share and labour court first-instance rule.** — For each instance it computes the court procedure fee (civil KV 1210/1220/1230 = 3.0/4.0/5.0, labour KV 8210/8220/8230 = 2.0/3.2/4.0 from § 34 GKG) and the fees
- **German bailiff (Gerichtsvollzieher) costs for one order under the GvKostG: service, attachment, statement of assets, eviction, payments, data requests, unperformed acts, travel flat rate and expense flat rate.** — Applies the fixed fees of the GvKostG cost schedule (Anlage zu § 9, as amended by the KostRÄG 2025 of 7 Apr 2025, BGBl. 2025 I No. 109; status 2026-11-01), e.g.
- **Costs of the German court dunning procedure (Mahnverfahren): court fee, lawyer fees for payment order and enforcement order, and the remaining costs when the case moves to litigation after an objection.** — Civil courts: fee for the payment order KV 1100 GKG (0.5, at least EUR 38), no separate court fee for the enforcement order; labour courts: KV 8100 (0.4, at lea
- **Garnishable part of German earned income under § 850c ZPO for monthly, weekly or daily pay and 0-5+ dependants, with the official table step, the upper limit and the protected-account basic allowance.** — Uses the amounts of the Pfändungsfreigrenzenbekanntmachung valid on the reference date: from 1 Jul 2026 (BGBl. 2026 I No. 80) EUR 1,587.40 per month plus EUR 59
- **Rough estimate of German legal aid (Prozesskostenhilfe) under § 115 ZPO: allowances from the 2025/2026 announcements, income to be used, monthly instalment, number of instalments and the four-instalment rule.** — Deducts from monthly income the amounts of § 82(2) SGB XII (supplied), the employment allowance and the allowances for the party, the spouse and each dependant 
- **Orientation values in dispute for typical German court cases with norm citation: money claims, tenancy (§ 41 GKG), employment (§ 42 GKG), recurring benefits (§ 9 ZPO), divorce and family matters (FamGKG).** — Applies the statutory value rules as orientation: money claims without interest and costs (§§ 3, 4 ZPO, § 43 GKG); tenancy existence (disputed period, at most o
- **German wage tax (Lohnsteuer), solidarity surcharge and church-tax base for 2026 exactly per the official BMF programme flow chart (PAP 2026): any pay period, tax class, allowances, one-off payments.** — Faithful implementation of the BMF Programmablaufplan 2026 for machine wage-tax calculation (XML pseudocode version 1.0 of 23 Oct 2025, ITZBund), with BigDecima
- **German gross-to-net for a 2026 monthly salary: wage tax and solidarity surcharge per the official BMF PAP 2026, church tax, employee pension, unemployment, health and care contributions incl. transition zone and private insurance.** — Wage tax, solidarity surcharge and church-tax base come from the same PAP 2026 implementation as wage-tax (BMF XML pseudocode of 23 Oct 2025, verified against t
- **German income tax from taxable income per § 32a EStG for 2025 or 2026, basic or splitting tariff, with tariff zone, formula, marginal and average rate and the solidarity surcharge (exemption limit and mitigation zone).** — Applies the five tariff zones of § 32a(1) EStG to the taxable income rounded down to full euros (2026: basic allowance 12,348 EUR, zone limits 17,799 / 69,878 /
- **Social insurance in the German transition zone (Midijob, 603.01-2,000 EUR per month in 2026): reduced contribution bases per § 20(2a) SGB IV with factor F 0.6619, employee and employer shares per branch, savings versus the regular split.** — Computes BE = F×G + (2000/(2000−G) − G/(2000−G)×F) × (AE − G) for the total contribution and BE = 2000/(2000−G) × (AE − G) for the employee share (§ 20(2a) SGB 
- **German mini-job (geringfügig entlohnte Beschäftigung) check and flat-rate levies for 2025-2027: dynamic earnings limit, employer health and pension flat rates, employee pension top-up, 2 % flat tax and levies.** — Earnings limit per § 8(1a) SGB IV = minimum wage × 130 / 3 rounded up (2025: 556, 2026: 603, 2027: 633 EUR, minimum wage from MiLoV4/MiLoV5). Employer flat rate
- **Total German employer cost of a 2026 monthly salary: employer shares of pension, unemployment, health and care insurance (incl. transition zone), U1/U2/insolvency levies, accident insurance and private-insurance subsidies.** — Employer shares 2026: pension 9.3 %, unemployment 1.3 % up to 8,450 EUR, health 7.3 % + half the fund rate and care 1.8 % (Saxony 1.3 %) up to 5,812.50 EUR (SVR
- **Check an hourly or monthly pay against the German statutory minimum wage valid on a given date (12.00 EUR from Oct 2022 to 14.60 EUR from 2027), with effective hourly rate, shortfall and the scope exceptions of § 22 MiLoG.** — Minimum wage per date from the statute and the adjustment ordinances: 12.00 EUR from 1 Oct 2022 (§ 1(2) MiLoG), 12.41 (2024) and 12.82 (2025) per MiLoV4 (BGBl. 
- **Effect of the German one-fifth rule (§ 34(1) EStG) on a severance payment or other extraordinary income in the 2025/2026 assessment: tax with and without the rule, saving, solidarity surcharge, basic or splitting tariff.** — Computes the income tax on the remaining taxable income and five times the difference between the tax on the remaining income plus one fifth of the extraordinar
- **Monthly taxable benefit of a German company car (1 % rule) with commuting surcharge 0.03 % per km and family-home trips 0.002 %, including the 1/2 and 1/4 list-price fractions for electric and plug-in hybrid cars and the battery deduction.** — Implements § 8(2) sentences 2, 3, 5 with § 6(1) no. 4 sentence 2 EStG for usage in 2026: gross domestic list price incl. options and VAT; electric/zero-emission
- **German meal allowances for business trips in 2026 per day: domestic 28/14 EUR (§ 9(4a) EStG) and country/city rates abroad from the BMF letter of 5 Dec 2025, with meal reductions, three-month limit and foreign overnight flat rates.** — Per travel day: full day (24 h absence) or arrival/departure day or single day over 8 hours; domestic 28 / 14 EUR (§ 9(4a) sentence 3 EStG), abroad the 2026 rat
- **German VAT net/gross calculator for mixed baskets at 19 %, 7 % and 0 %: per line or per rate group, invoice-style breakdown by rate, and split of a gross total by rate shares (mixed calculation).** — Rates from § 12 UStG as in force on 01.11.2026: 19 % standard (§ 12(1)), 7 % reduced (§ 12(2), incl. restaurant and catering services except drinks from 2026, n
- **Check the German VAT small-business scheme (§ 19 UStG from 2025) for a business: prior-year 25,000 EUR and current-year 100,000 EUR limits, founding-year 25,000 EUR limit and the exact receipt from which regular taxation applies.** — Implements § 19(1), (2) UStG as amended by the JStG 2024 (from 1 Jan 2025) and the BMF letter of 18 Mar 2025 (UStAE 19.1(2), (3), 19.2): total turnover on a cas
- **German trade tax (Gewerbesteuer): add-backs under § 8 no. 1 GewStG with the 200,000 EUR allowance, property-tax reduction, rounding, 24,500 EUR allowance, base amount 3.5 %, multiplier and the § 35 EStG credit (4× base amount).** — Trade income = profit + one quarter of the add-back sum above 200,000 EUR (interest 100 %, annuities, silent partners, 1/5 of movable rents, 1/10 for low-emissi
- **Tax burden of a German corporation (GmbH/AG): corporate income tax at the rate of the assessment year (15 % to 2027, falling to 10 % from 2032), solidarity surcharge 5.5 % and trade tax with multiplier, total and effective rate.** — Corporate income tax = taxable income × rate of § 23(1) KStG as in force on 01.11.2026 (15 % up to 2027, 14 % 2028, 13 % 2029, 12 % 2030, 11 % 2031, 10 % from 2
- **Depreciation schedule (AfA) for a German movable fixed asset: useful life from the official BMF AfA table "AV" (by reference number or search) or given, straight-line pro rata by month, declining balance in the eligible windows with switch, or the electric-vehicle schedule.** — Useful life from the AfA-Tabelle AV of the BMF (letter of 15 Dec 2000, BStBl I 2000, 1532, assets acquired after 2000; 201 entries) by reference number or keywo
- **German low-value assets (GWG) and pool depreciation for a year: classifies items by net cost (≤ 250, ≤ 800, ≤ 1,000 EUR) and compares immediate expensing under § 6(2) EStG with the 5-year pool under § 6(2a), first-year and multi-year effect.** — Per § 6(2) EStG (current text): movable, independently usable fixed assets with cost (less deductible input VAT) up to 800 EUR may be expensed immediately; abov
- **Determine whether the German reverse charge (§ 13b UStG) applies to a supply and who owes the VAT: services from EU businesses, foreign suppliers, construction, cleaning, scrap, metals, mobile phones, gas/electricity, gold, emission rights, telecoms.** — Decision tree over § 13b UStG as in force on 01.11.2026: case catalogue of § 13b(1) and (2) nos. 1-12 (incl. the 5,000 EUR thresholds of nos. 10 and 11), the co
- **German commuting allowance (Entfernungspauschale) for 2025 or 2026: 0.30 EUR for the first 20 km and 0.38 EUR from km 21 (2025) or 0.38 EUR from the first km (2026), 4,500 EUR cap except by car, public-transport costs, double housekeeping trips.** — Per § 9(1) sentence 3 no. 4 EStG: for each working day on which the first place of work is visited, full kilometres of the shortest road distance × rate; 2026: 
- **German home-office deduction from 2023: daily flat rate 6 EUR (max. 1,260 EUR) under § 4(5) sentence 1 no. 6c EStG versus the home-study annual flat rate of 1,260 EUR (no. 6b) with monthly reduction, and the eligible days.** — Daily flat rate (§ 4(5) sentence 1 no. 6c EStG, applicable to employees via § 9(5)): 6 EUR for each day the work is mainly done at home and no first place of wo
- **German real estate transfer tax (Grunderwerbsteuer) by federal state and contract date: assessment base, state rate with legal source and start date, exemptions and rounding down to full euros.** — Assessment base = purchase price minus movable items plus assumed obligations (§§ 8, 9 GrEStG), optionally for a share. Rate of the state where the land lies on

## URLs
- Agent card: https://rechen.halowerk.com/.well-known/agent-card.json
- Page (HTML): https://agenstry.com/agents/rechen.halowerk.com
- Documentation: https://rechen.halowerk.com