Back to HALOWERK rechenwerk
Card snapshot
rechen.halowerk.com
·
2026-11-14 03:45:25 UTC
·
4bb32d17c5d26476427e8710ae4cefc8187bb9ca076b3a9845c48e23ddb0cca3
This is a frozen copy of the agent's agent-card.json as we observed it at the timestamp above. We capture a new snapshot every time the card's content hash changes. Useful for: forensic drift analysis, verifying downstream callers see the right version, reproducing routing decisions made historically.
{
"protocolVersion": "0.3.0",
"name": "HALOWERK rechenwerk",
"description": "HALOWERK rechenwerk. Bezahlung \u00fcber x402 in USDC auf Base Mainnet.",
"url": "https://rechen.halowerk.com",
"version": "1.0.0",
"preferredTransport": "JSONRPC",
"capabilities": {
"streaming": false,
"pushNotifications": false,
"stateTransitionHistory": false
},
"defaultInputModes": [
"application/json"
],
"defaultOutputModes": [
"application/json"
],
"skills": [
{
"id": "deadline_bgb",
"name": "Compute a German civil-law deadline (\u00a7\u00a7 187-193 BGB): event or start-of-day counting, days/weeks/months/years, month-end rule and shift past weekends and state holidays.",
"description": "Implements \u00a7 187(1) (event day not counted) and \u00a7 187(2) (start day counted), \u00a7 188(1) day periods, \u00a7 188(2) week/month/year periods, \u00a7 188(3) month-end rule, \u00a7 189 quarters/half years/half months and \u00a7 193 BGB (deadline falling on Saturday, Sunday or a public holiday at the place of declaration moves to the next working day; \u00a7 222(2) ZPO and \u00a7 108(3) AO work the same way). Holidays per federal state and sub-region from date-holidays 3.38.0 (dates 1995-2099). Without a state it uses nationwide holidays and lists the states where the end date differs. Returns every counting step with its norm.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "notice_employment",
"name": "Statutory notice period under \u00a7 622 BGB for a German employment: length of service at receipt, applicable step, probation rule and the earliest possible termination date.",
"description": "Counts completed years of service at the day the notice is received (prevailing view) from the employment start (start day counted, \u00a7 187(2)/\u00a7 188(2) BGB). Employer notice: \u00a7 622(1) four weeks to the 15th or month end, then \u00a7 622(2) one to seven months to month end after 2, 5, 8, 10, 12, 15 and 20 years (the former age clause of \u00a7 622(2) sentence 2 is no longer in the statute). Employee notice: \u00a7 622(1). Agreed probation up to six months: two weeks to any day (\u00a7 622(3)). \u00a7 193 BGB is not applied to notice periods (BGH III ZR 172/04). Statutory minimum only.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "notice_rent",
"name": "Earliest end of a German tenancy after notice: \u00a7 573c BGB third-working-day rule with landlord extensions, \u00a7 573a, furnished rooms and commercial premises (\u00a7 580a(2)).",
"description": "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 (\u00a7 573c(1)); landlord notice is extended by three months after five and after eight years since handover, plus three months under \u00a7 573a(1) for a two-flat house occupied by the landlord. Working days are Monday to Saturday without public holidays; a Saturday does not count as the third (last) day (BGH VIII ZR 206/04). Furnished room in the landlord flat: by the 15th to month end (\u00a7 573c(3)). Commercial premises: third working day of a quarter to the end of the next quarter (\u00a7 580a(2)). Holidays per state via date-holidays 3.38.0.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "limitation_period",
"name": "Regular German limitation period (\u00a7\u00a7 195, 199 BGB): three years from the end of the year of accrual and knowledge, maximum periods and \u00a7 193 shift.",
"description": "Starts the three-year period (\u00a7 195) at the end of the year in which the claim arose and the creditor learned or should have learned of it (\u00a7 199(1)), computes the knowledge-independent maximum periods of \u00a7 199(2) (30 years for injury to life, body, health or freedom), \u00a7 199(3) (10 years from accrual or 30 years from the act, the earlier one), \u00a7 199(3a) (inheritance, 30 years) and \u00a7 199(4) (10 years), takes the earlier end and applies \u00a7 193 BGB to limitation periods (BGH III ZR 146/07). Suspension (\u00a7\u00a7 203 ff.) and restart (\u00a7 212) are not modelled.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "warranty_period",
"name": "Limitation of defect claims for sale (\u00a7 438), works (\u00a7 634a BGB) and VOB/B construction contracts, with consumer-sale extensions (\u00a7\u00a7 475e, 476, 477 BGB) and \u00a7 193 shift.",
"description": "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 in rem (\u00a7 438 BGB); works 2 years, buildings 5 years from acceptance (\u00a7 634a BGB); VOB/B \u00a7 13(4): 4 years for buildings, 2 years for other works and fire-touched parts, 1 year for industrial firing systems, 2 years for maintenance-relevant machine parts without maintenance contract. Year periods end on the same calendar date (\u00a7 188(2), (3) BGB) and move past weekends and holidays (\u00a7 193 BGB, BGH III ZR 146/07). For consumer sales it checks agreed shortening (\u00a7 476(2)), shows the one-year presumption (\u00a7 477) and the four-month extension after a defect appears (\u00a7 475e(3)). Statute checked 01.11.2026.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "withdrawal_deadline",
"name": "Consumer withdrawal deadline for distance and off-premises contracts (\u00a7\u00a7 355, 356 BGB): start per goods, partial or separate deliveries, subscriptions, services, digital content; 12-month cap.",
"description": "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 subscription (\u00a7 356(2) no. 1 a-d BGB), contract conclusion for services (\u00a7 355(2)) and for utilities and digital content without a medium (\u00a7 356(2) no. 2). The period does not start before proper withdrawal information (\u00a7 356(3)); without it the right expires 12 months and 14 days after the start event (\u00a7 356(4)). Day of the event not counted (\u00a7 187(1)), end moved past weekends and holidays (\u00a7 193 BGB). Timely dispatch suffices (\u00a7 355(1)). Paragraph numbering as in force on 01.11.2026.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "appeal_deadlines",
"name": "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.",
"description": "Covers only clearly codified periods: Berufung one month and grounds two months (\u00a7\u00a7 517, 520(2) ZPO), Revision one and two months (\u00a7\u00a7 548, 551(2) ZPO), labour court appeal (\u00a7 66(1) ArbGG), all starting with service of the complete judgment and at the latest five months after pronouncement; immediate complaint two weeks (\u00a7 569(1) ZPO); objection to a default judgment two weeks, one month if served abroad (\u00a7 339 ZPO), also for enforcement orders (\u00a7 700(1) ZPO); labour court default judgment one week (\u00a7 59 ArbGG); opposition to a payment order two weeks (\u00a7 692(1) no. 3, \u00a7 694 ZPO). Computation via \u00a7 222(1) ZPO with \u00a7\u00a7 187, 188 BGB and \u00a7 222(2) ZPO shift for Saturdays, Sundays and holidays at the court location. Orientation only.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "tax_deadlines",
"name": "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 \u00a7 108(3) AO.",
"description": "VAT advance return due on the 10th day after the period (\u00a7 18(1) UStG; monthly if previous-year VAT > 9,000 EUR, else quarterly; exemption possible up to 2,000 EUR, \u00a7 18(2)), extended by one month on application (\u00a7 46 UStDV) with a special prepayment of 1/11 of last year prepayments for monthly filers (\u00a7\u00a7 47, 48 UStDV). Wage tax return on the 10th day after the period (\u00a7 41a EStG: month above 5,000 EUR, quarter above 1,080 EUR, else year). EC sales list on the 25th day (\u00a7 18a UStG). Annual returns: 31 July of the following year, advised end of February of the second year (\u00a7 149(2), (3) AO), tax years 2020-2024 per Art. 97 \u00a7 36(3) EGAO. Ends on Saturday, Sunday or holiday move to the next working day (\u00a7 108(3) AO). Checked against the statute and the Baden-W\u00fcrttemberg tax office table on 01.11.2026.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "probation_waiting",
"name": "German probation and waiting periods: end of agreed probation (\u00a7 622(3) BGB, \u00a7 20 BBiG), six-month waiting period of \u00a7 1 KSchG, small-business threshold of \u00a7 23 KSchG.",
"description": "Computes the end of an agreed probation (start day counted, \u00a7 187(2)/\u00a7 188(2) BGB) with the two-week notice that may run beyond it (\u00a7 622(3) BGB) or, for apprenticeships, 1-4 months with termination without notice (\u00a7\u00a7 20, 22 BBiG); the six-month waiting period after which the Dismissal Protection Act applies (\u00a7 1(1) KSchG, measured at receipt of notice); and optionally the weighted headcount of \u00a7 23(1) KSchG (part-time up to 20 h = 0.5, up to 30 h = 0.75; more than 10, or more than 5 employees hired before 2004 for those employees). Statute checked 01.11.2026.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "notice_date_latest",
"name": "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.",
"description": "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 day) and searches the latest receipt day whose earliest possible end is not after it. Regimes: \u00a7 622(1) and (2) BGB with service length measured at receipt, probation \u00a7 622(3), residential tenancy \u00a7 573c(1) with third-working-day rule (Saturday counts except as last day, BGH VIII ZR 206/04) and landlord extensions after 5/8 years, furnished rooms \u00a7 573c(3), business premises \u00a7 580a(2), or a custom period in days, weeks or months aligned to month, quarter, half-year or year end. No \u00a7 193 shift for notice deadlines (BGH III ZR 172/04).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "default_interest",
"name": "Statutory German default interest (\u00a7 288 BGB) split exactly at every half-yearly base-rate change, with day-count convention, per-period breakdown and total.",
"description": "Computes default interest for each day from start_date to end_date (both inclusive) on a principal: base rate (\u00a7 247 BGB, Deutsche Bundesbank table 2002-01-01 to 2026-12-31, as of 2026-10-30) plus 5 points (\u00a7 288(1)), 9 points for payment claims without consumer (\u00a7 288(2)), 8 points for obligations arising before 29 July 2014 (Art. 229 \u00a7 34 EGBGB) or 2.5 points for real-estate consumer loans (\u00a7 497(4)). Each half-year segment = principal \u00d7 rate \u00d7 days / day basis with the chosen convention (default actual/365); the total is rounded once to cents. Periods without a published base rate are rejected instead of estimated.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "base_rate_history",
"name": "German statutory base rate (\u00a7 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.",
"description": "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 2026-12-31) with validity period, change in percentage points against the previous half-year and the derived default interest rates of \u00a7 288(1), \u00a7 288(2) and \u00a7 497(4) BGB. Optionally the rate valid on one date and min/max within a range. Dates outside the published table are reported as not available, never extrapolated.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "b2b_late_fee",
"name": "Check the EUR 40 late-payment flat fee of \u00a7 288(5) BGB per invoice: debtor not a consumer, payment claim or instalment, default, transition date 29 July 2014, offset against collection costs.",
"description": "Evaluates each claim: the fee arises when a debtor who is not a consumer is in default with a payment claim (also instalments, \u00a7 288(5) sentences 1-2), for obligations arising after 28 July 2014 (Art. 229 \u00a7 34 EGBGB), not for claims from employment (BAG 8 AZR 26/18, \u00a7 12a ArbGG). Default is assumed from the day after the due date unless default_from is given; payments on or after that day still trigger the fee. The fee is credited against damages for legal pursuit costs (\u00a7 288(5) sentence 3). Returns eligibility, reasons and totals.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "claim_statement",
"name": "Statement of a German money claim as of a date: principal, statutory default interest per half-year, costs, payments credited per \u00a7 367 BGB (or \u00a7 497(3) for consumer loans), open balance.",
"description": "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 \u00a7 288 points) accrues on the open principal only (\u00a7 289: no interest on interest, no interest on costs) and is rounded to cents at each payment and at the statement date. Each payment is credited first to costs, then interest, then principal (\u00a7 367(1) BGB), or costs, principal, interest for consumer loans (\u00a7 497(3)); across several claims the one with the earlier interest start is served first. Interest stops on the credited part from the payment day.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "payment_allocation",
"name": "Allocate a payment to several debts under \u00a7\u00a7 366, 367 BGB: debtor designation, else due first, least security, most burdensome, oldest, then pro rata; inside each debt costs, interest, principal.",
"description": "Applies \u00a7 366(1) BGB (the debtor designation decides) and otherwise the statutory order of \u00a7 366(2): due debts before undue ones, then the debt with less security for the creditor, then the more burdensome for the debtor, then the older one, and debts equal in all criteria proportionally. Inside each debt the payment covers costs, then interest, then principal (\u00a7 367(1)); for consumer loans costs, the owed amount, then interest (\u00a7 497(3) BGB, not for real-estate consumer loans). Security and burden are supplied as ranks because they need a legal assessment. Returns allocation, remaining balances and a reason for every ranking step.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "installment_plan",
"name": "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.",
"description": "Simulates an instalment agreement: interest for each interval is open balance \u00d7 annual rate \u00d7 days / day basis (actual/365 by default or 30E/360), rounded to cents and paid first, the rest reduces the principal (\u00a7 367(1) BGB order). With a fixed instalment the number of payments and the smaller final payment follow; with a given number of instalments the smallest cent amount that repays the debt in that number of payments is searched (bisection). Due dates step by whole months from the first due date, keeping its day of month where possible.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "annuity_schedule",
"name": "Annuity loan schedule (Annuit\u00e4tendarlehen): monthly rate from nominal rate and initial repayment or term, residual debt after the fixed-rate period, payoff time, special repayments.",
"description": "Monthly annuity in arrears as used by German banks: rate = loan \u00d7 (nominal rate + initial repayment rate) / 12, or from a term via A = L\u00b7q^n\u00b7(q\u22121)/(q^n\u22121) with q = 1 + i/12; interest each month = balance \u00d7 i/12 (30/360), rounded to cents, the rest repays principal; the last payment clears the balance. Optional special repayments at month ends. Returns the first months, yearly or monthly schedule, residual debt after the fixed-rate period (Zinsbindung), payoff month and total interest. Pure formula, no bank fees.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "effective_rate",
"name": "Effective annual rate (effektiver Jahreszins) per \u00a7 16 PAngV and its Annex: solves the present-value equation of payouts and repayments by Newton iteration, with rounding rule and iteration log.",
"description": "Implements the equation of the Annex to \u00a7 16 PAngV (Federal Law Gazette I 2021, 4928): the sum of present values of drawdowns equals the sum of present values of repayments, interest and costs, discounted with (1 + X)^-t. Times are in years: standard months = 1/12 year, remaining days counted back from each payment to the payout and divided by 365 or 366 (the year counted back from the last day), as in Annex no. 1 c. Upfront costs reduce the payout at t = 0. X is found by Newton iteration with a bisection fallback and rounded to two decimals (third decimal \u2265 5 rounds up, no. 1 d). Returns the cash flows with discount factors and the iteration log.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "discount_apr",
"name": "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.",
"description": "For terms such as \"2 % within 10 days, net 30\" the discount buys (net days \u2212 discount days) of credit. Rule of thumb: s \u00d7 B / (z \u2212 k); exact simple rate: s / (100 \u2212 s) \u00d7 B / (z \u2212 k) \u00d7 100, with B = 360 (default, commercial year) or 365; compounded effective rate: (1 + s/(100 \u2212 s))^(365/(z \u2212 k)) \u2212 1. With an invoice amount it returns discount, amount payable and, given a financing rate, the interest for paying early with credit (amount payable \u00d7 rate \u00d7 (z \u2212 k)/B) and the net advantage.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "cpi_adjust",
"name": "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.",
"description": "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 period and computes change in index points and percent, the factor new/old and the adjusted amount = amount \u00d7 (1 + pass-through \u00d7 (new/old \u2212 1)). Optional thresholds in percent or index points (as in value-protection clauses) decide whether the adjustment applies. Periods without a published final value are rejected; no estimates or flash values.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "rvg_fees",
"name": "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.",
"description": "Computes each fee as rate \u00d7 full fee from the RVG table (\u00a7 13(1) RVG, EUR 51.50 up to EUR 500 plus the statutory steps, table Anlage 2 as amended by the KostR\u00c4G 2025, BGBl. 2025 I No. 109; status of the RVG 2026-11-01), rounded to cents (\u00a7 2(2) RVG), minimum EUR 15 (\u00a7 13(3)). Supports VV 1000-1004, 2300/2301 (business fee 0.5-2.5, above 1.3 only for extensive or difficult matters), 3100-3211, 3305-3310; increase by 0.3 per additional client up to 2.0 (VV 1008); crediting of half the business fee, at most 0.75, on the court procedure fee (Vorbemerkung 3(4)) and of the dunning fees on the litigation fee (notes to VV 3305/3307, \u00a7 15a RVG); postage flat rate 20 % of the fees, at most EUR 20 per matter (VV 7002), and 19 % VAT (VV 7008). Value capped at EUR 30 million (\u00a7 22(2)).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "court_fees",
"name": "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.",
"description": "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, administrative KV 5110-5132, finance KV 6110-6122, social KV 7110-7132 for \u00a7 197a SGG cases, labour KV 8210-8232 with lapse on settlement, Vorbemerkung 8) and applies the rate to the fee from \u00a7 34(1) GKG with Anlage 2 as amended by the KostR\u00c4G 2025 (EUR 40 up to EUR 500; GKG status 2026-11-01), rounded to cents, minimum EUR 15. Value rules: maximum EUR 30 million (\u00a7 39(2)), finance courts at least EUR 1,500 and social courts at most EUR 2.5 million (\u00a7 52(4)). Returns fee number, rate, full fee and payable fee.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "notary_fees",
"name": "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.",
"description": "Derives the business value from the GNotKG value rules (purchase price plus assumed obligations, at least market value, \u00a7 47; nominal amount of a land charge, \u00a7 53(1); assets minus liabilities up to half per person for wills and inheritance contracts, \u00a7 102(1), and marriage contracts, \u00a7 100(1); general power of attorney at most half the assets and EUR 1 million, default EUR 5,000, \u00a7 98(3), (4)) and applies the fee numbers of Part 2 of the GNotKG schedule: KV 21100 (2.0, min EUR 120), 21200 (1.0, min EUR 60), execution 22110/22111, supervision 22200, XML data 22114/22115, signature certification 25100 (0.2, EUR 20-70), deletion consent 25101 (EUR 20). Fees from \u00a7 34 GNotKG Table B as amended by the KostR\u00c4G 2025 (GNotKG status 2026-11-01), postage flat rate KV 32005 (20 %, at most EUR 20), copies KV 32001 (EUR 0.15 per page) and 19 % VAT (KV 32014).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "land_registry_fees",
"name": "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.",
"description": "Applies the fee numbers of Part 1 Main Section 4 of the GNotKG cost schedule with Table B of \u00a7 34 GNotKG (as amended by the KostR\u00c4G 2025; status 2026-11-01): owner registration KV 14110 (1.0; no fee for heirs applying within two years of the death, note 1), land charge or mortgage without certificate KV 14121 (1.0) or with certificate KV 14120 (1.3), priority notice KV 14150 (0.5), its deletion KV 14152 (EUR 25), change of a charge KV 14130 (0.5), deletion in section III KV 14140 (0.5), release from joint liability KV 14142 (0.3), other deletion KV 14143 (EUR 25), objection KV 14151 (EUR 50), other registration KV 14160 (EUR 50). Fees rounded to cents, minimum EUR 15; court fees carry no VAT. Returns each entry with its value rule.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "litigation_cost_risk",
"name": "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.",
"description": "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 \u00a7 34 GKG) and the fees of each lawyer (procedure fee 1.3/1.6/1.6, or 2.3 for the mandatory Federal Court of Justice lawyer in civil revisions; hearing fee 1.2/1.2/1.5; postage flat rate and 19 % VAT per instance) from the RVG table (status 2026-11-01). The cumulative risk for losing through instance n is court fees plus both lawyers (\u00a7 91 ZPO); with a loss share it is that share of all costs (\u00a7\u00a7 92, 106 ZPO). In labour courts the first instance carries no reimbursement of lawyer fees (\u00a7 12a ArbGG). Checks the appeal threshold of EUR 1,000 (\u00a7 511(2) no. 1 ZPO) or EUR 600 (\u00a7 64(2) b ArbGG) and requires an admitted revision.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "bailiff_fees",
"name": "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.",
"description": "Applies the fixed fees of the GvKostG cost schedule (Anlage zu \u00a7 9, as amended by the KostR\u00c4G 2025 of 7 Apr 2025, BGBl. 2025 I No. 109; status 2026-11-01), e.g. personal service KV 100 EUR 12.00, postal service KV 102 EUR 3.60, attachment KV 205 EUR 31.20, amicable settlement KV 207 EUR 19.20 or KV 208 EUR 9.60, statement of assets KV 260 EUR 39.50, eviction KV 240 EUR 163.50, unperformed act KV 604 EUR 18.00. Rules: a fee number only once per order unless the schedule allows repetition (\u00a7 10(1), (2)), separately per joint debtor (\u00a7 10(3)), time surcharge KV 500 EUR 24 per started hour beyond three, double fees at night, on Saturdays, Sundays and holidays (\u00a7 11), travel flat rate KV 711 by straight-line distance (EUR 3.25-16.25), expense flat rate KV 716 (20 % of the fees, EUR 3-10) and copies KV 700.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "dunning_court_fees",
"name": "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.",
"description": "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 least EUR 31) only for the enforcement order. Lawyer: VV 3305 (1.0) for the applicant or VV 3307 (0.5) for the respondent, VV 3308 (0.5) for the enforcement order, increase VV 1008 for several clients, postage flat rate VV 7002 and 19 % VAT for the dunning matter (\u00a7 17 no. 2 RVG). After an objection the litigation court fee is the full KV 1210 fee (3.0) minus the credited KV 1100 fee (note 1 to KV 1210), and the lawyer procedure fee VV 3100 is reduced by the dunning fee (note to VV 3305/3307). Court fees are owed by the applicant of the payment order (\u00a7 22(1) GKG); total shows the own outlay of the chosen party. Tables of \u00a7 34 GKG and \u00a7 13 RVG as amended by the KostR\u00c4G 2025 (status 2026-11-01); the claim value excludes interest and costs (\u00a7 43(1) GKG).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "garnishment_table",
"name": "Garnishable part of German earned income under \u00a7 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.",
"description": "Uses the amounts of the Pf\u00e4ndungsfreigrenzenbekanntmachung valid on the reference date: from 1 Jul 2026 (BGBl. 2026 I No. 80) EUR 1,587.40 per month plus EUR 597.42 for the first and EUR 332.83 for each further dependant up to five, upper limit EUR 4,866.30 (weekly and daily amounts likewise); from 1 Jul 2025 and 1 Jul 2024 the previous amounts. Net income above the upper limit is fully garnishable (\u00a7 850c(3) sentence 3); the rest is rounded down to EUR 10 / 2.50 / 0.50 steps (\u00a7 850c(5)) and 7/10 of the excess over the exemption is garnishable without dependants, 5/10, 4/10, 3/10, 2/10 or 1/10 with 1-5+ dependants (\u00a7 850c(3)). The formula reproduces every row of the official 2025 and 2026 tables. Also returns the P-account allowance (\u00a7 899(1) ZPO: monthly amount rounded up to EUR 10).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "legal_aid_estimate",
"name": "Rough estimate of German legal aid (Prozesskostenhilfe) under \u00a7 115 ZPO: allowances from the 2025/2026 announcements, income to be used, monthly instalment, number of instalments and the four-instalment rule.",
"description": "Deducts from monthly income the amounts of \u00a7 82(2) SGB XII (supplied), the employment allowance and the allowances for the party, the spouse and each dependant by age (Prozesskostenhilfebekanntmachung 2026, BGBl. 2025 I No. 360, continuing PKHB 2025: federal EUR 282 / 619 / 496 adults / 518 ages 14-17 / 429 ages 6-13 / 393 ages 0-5; separate amounts for the district F\u00fcrstenfeldbruck, the city and district of Munich), reduced by own income of the maintained person (\u00a7 115(1) sentence 7), and housing, extra needs and special burdens. Instalment = half of the remaining income rounded down to full euros, above EUR 600 income EUR 300 plus the excess; below EUR 10 no instalments; at most 48 instalments (\u00a7 115(2)); no legal aid if the costs do not exceed four instalments (\u00a7 115(4)).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "dispute_value_guide",
"name": "Orientation values in dispute for typical German court cases with norm citation: money claims, tenancy (\u00a7 41 GKG), employment (\u00a7 42 GKG), recurring benefits (\u00a7 9 ZPO), divorce and family matters (FamGKG).",
"description": "Applies the statutory value rules as orientation: money claims without interest and costs (\u00a7\u00a7 3, 4 ZPO, \u00a7 43 GKG); tenancy existence (disputed period, at most one year of rent), eviction (one year of rent, ancillary costs only if agreed as a flat rate), rent increase, rent reduction, repair claims and permitted-rent excess (annual amount, \u00a7 41(1), (2), (5) GKG); dismissal protection (at most three months of pay, no severance, \u00a7 42(2)), recurring employee claims (three times the annual amount, \u00a7 42(1)), grading disputes (three years of difference); recurring benefits in civil cases (3.5 times the annual amount, \u00a7 9 ZPO); divorce (three months of both spouses net income, EUR 3,000 to 1 million, \u00a7 43 FamGKG) with custody matters in the combined proceedings (+20 %, at most EUR 5,000 each, \u00a7 44(2)) and pension equalisation (10 % per entitlement, at least EUR 1,000, \u00a7 50); custody EUR 5,000 (\u00a7 45), maintenance (12 months plus arrears, \u00a7 51); administrative default EUR 5,000 (\u00a7 52(2) GKG).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "wage_tax",
"name": "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.",
"description": "Faithful implementation of the BMF Programmablaufplan 2026 for machine wage-tax calculation (XML pseudocode version 1.0 of 23 Oct 2025, ITZBund), with BigDecimal-equivalent rounding: annualisation per pay period, pension and age allowances, employee lump sums, provision lump sum 2026 (pension 9.3 %, health 7 % + half the fund rate, care 1.8/2.3 % \u00b1 surcharge/discounts, unemployment 1.3 % with the 1,900 EUR cap comparison), tariff 2026 (basic allowance 12,348 EUR), classes V/VI via \u00a7 39b(2) sentence 7, solidarity surcharge with 20,350 EUR exemption and mitigation zone, church-tax base with child allowances, and one-off payments (\u00a7 39b(3) EStG). Verified against the BMF external test interface. Returns all intermediate values.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "net_salary",
"name": "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.",
"description": "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 the BMF test interface); church tax = base \u00d7 8 or 9 % (fractions of a cent dropped). Employee social insurance 2026: pension 18.6 %, unemployment 2.6 % up to 8,450 EUR, health 14.6 % + fund rate, care 3.6 % (+0.6 childless, \u22120.25 per child 2nd-5th, Saxony split) up to 5,812.50 EUR (SVRechGrV 2026, BAnz notices), computed and rounded per \u00a7\u00a7 1, 2 BVV; transition zone 603.01-2,000 EUR with \u00a7 20(2a) SGB IV formulas and factor F 0.6619. Private health insurance: premium and tax-free employer subsidy.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "income_tax_32a",
"name": "German income tax from taxable income per \u00a7 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).",
"description": "Applies the five tariff zones of \u00a7 32a(1) EStG to the taxable income rounded down to full euros (2026: basic allowance 12,348 EUR, zone limits 17,799 / 69,878 / 277,825; 2025: 12,096 / 17,443 / 68,480 / 277,825, from the BMF tariff history and PAP 2025), the splitting procedure of \u00a7 32a(5) (twice the tax on half the joint income), rounds the tax down to full euros and adds the solidarity surcharge per \u00a7\u00a7 3(3), 4 SolZG (exemption limit 2026: 20,350 / 40,700 EUR; 2025: 19,950 / 39,900; 5.5 % capped at 11.9 % of the excess, fractions of a cent dropped). Tariff values cross-checked with the BMF test interface.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "midijob",
"name": "Social insurance in the German transition zone (Midijob, 603.01-2,000 EUR per month in 2026): reduced contribution bases per \u00a7 20(2a) SGB IV with factor F 0.6619, employee and employer shares per branch, savings versus the regular split.",
"description": "Computes BE = F\u00d7G + (2000/(2000\u2212G) \u2212 G/(2000\u2212G)\u00d7F) \u00d7 (AE \u2212 G) for the total contribution and BE = 2000/(2000\u2212G) \u00d7 (AE \u2212 G) for the employee share (\u00a7 20(2a) SGB IV), with G = 603 EUR (\u00a7 8(1a) SGB IV, minimum wage 13.90 EUR) and F = 0.6619 for 2026 (28 % / 42.3 %, BMAS notice BAnz AT 18.12.2025 B5). Per \u00a7 2(2) BVV: total = 2 \u00d7 rounded half rate on BE, employee share = rounded half rate on the employee BE, employer = difference; childless surcharge on the total BE, child discounts on the employee BE. Rates 2026: pension 18.6, unemployment 2.6, health 14.6 + fund rate, care 3.6. Compares with the regular employee share.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "minijob",
"name": "German mini-job (geringf\u00fcgig entlohnte Besch\u00e4ftigung) 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.",
"description": "Earnings limit per \u00a7 8(1a) SGB IV = minimum wage \u00d7 130 / 3 rounded up (2025: 556, 2026: 603, 2027: 633 EUR, minimum wage from MiLoV4/MiLoV5). Employer flat rates: health 13 % (private household 5 %) if the employee has statutory health insurance (\u00a7 249b SGB V), pension 15 % (5 %) (\u00a7 168(1) no. 1b/1c, \u00a7 172(3)/(3a) SGB VI), employee pension top-up to 18.6 % unless exempted, with the 175 EUR minimum base and BVV \u00a7 2(1) sentence 5 allocation; 2 % flat tax (\u00a7 40a(2) EStG) or individual taxation; U1/U2/insolvency levy and accident insurance as caller-supplied rates (fund-specific; no insolvency levy for private households, \u00a7 358(1) SGB III).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "employer_cost",
"name": "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.",
"description": "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 (SVRechGrV 2026), rounded per \u00a7 2(1) BVV; in the transition zone the employer share is the rounded total on BE minus the employee share (\u00a7 2(2) BVV). Levies U1/U2 (\u00a7 7 AAG) and the insolvency levy (\u00a7 358(2) SGB III) are charged on the pension-relevant base at caller-supplied, fund-specific rates. Privately insured employees: subsidies per \u00a7 257(2) SGB V (half the premium, at most 8.75 % of 5,812.50) and \u00a7 61(2) SGB XI.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "minimum_wage_check",
"name": "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 \u00a7 22 MiLoG.",
"description": "Minimum wage per date from the statute and the adjustment ordinances: 12.00 EUR from 1 Oct 2022 (\u00a7 1(2) MiLoG), 12.41 (2024) and 12.82 (2025) per MiLoV4 (BGBl. 2023 I Nr. 321), 13.90 (2026) and 14.60 (2027) per MiLoV5 (BGBl. 2025 I Nr. 268). A monthly salary is converted with the given monthly hours or weekly hours \u00d7 13/3 (the 130/3 convention of \u00a7 8(1a) SGB IV). Reports shortfall per hour and per month. Persons outside the scope (\u00a7 22 MiLoG: minors without completed vocational training, apprentices, mandatory or short orientation internships, long-term unemployed in the first six months) are flagged instead of checked. Sector minimum wages (AEntG/A\u00dcG) are not included.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "severance_tax_effect",
"name": "Effect of the German one-fifth rule (\u00a7 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.",
"description": "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 extraordinary income and the tax on the remaining income (\u00a7 34(1) sentence 2 EStG); if the remaining income is negative while the total is positive, five times the tax on one fifth of the total (sentence 3). Tariff \u00a7 32a EStG 2025 or 2026 (basic or splitting), solidarity surcharge \u00a7\u00a7 3, 4 SolZG on both variants. Since 2025 the rule is applied only in the assessment, not in payroll (\u00a7 39b(3) EStG as amended by the Growth Opportunities Act).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "company_car",
"name": "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.",
"description": "Implements \u00a7 8(2) sentences 2, 3, 5 with \u00a7 6(1) no. 4 sentence 2 EStG for usage in 2026: gross domestic list price incl. options and VAT; electric/zero-emission cars acquired 2019-2030 at 1/4 if the list price does not exceed 60,000 EUR (acquired until 2023), 70,000 (2024 to June 2025, BGBl. 2024 I Nr. 108) or 100,000 EUR (from July 2025, \u00a7 52(12) EStG), else 1/2; plug-in hybrids at 1/2 with \u2264 50 g CO2/km or an electric range of 40 km (2019-2021), 60 km (2022-2024) or 80 km (2025-2030); otherwise battery deduction for cars acquired before 2023 (500 EUR/kWh less 50 per year, cap 10,000 less 500 per year). Rounding down to full 100 EUR after the fraction or deduction (BMF 5 Nov 2021, Rdnr. 8, 12). Employee payments reduce the benefit.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "per_diem",
"name": "German meal allowances for business trips in 2026 per day: domestic 28/14 EUR (\u00a7 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.",
"description": "Per travel day: full day (24 h absence) or arrival/departure day or single day over 8 hours; domestic 28 / 14 EUR (\u00a7 9(4a) sentence 3 EStG), abroad the 2026 rates of 166 countries and city entries (BMF letter of 5 Dec 2025, IV C 5 - S 2353/00094/007/012, BStBl I 2025, 2078; unlisted countries use Luxembourg, Micronesia the Philippines, the Trinidad consular district Trinidad). Meals provided by the employer reduce the day amount by 20 % (breakfast) and 40 % (lunch, dinner) of the full-day rate of that country, less any payment by the employee, not below zero (\u00a7 9(4a) sentences 8-10). Days after the first three months at the same place yield zero (sentence 6). Foreign overnight flat rates are shown for employer reimbursement only.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "vat_calc",
"name": "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).",
"description": "Rates from \u00a7 12 UStG as in force on 01.11.2026: 19 % standard (\u00a7 12(1)), 7 % reduced (\u00a7 12(2), incl. restaurant and catering services except drinks from 2026, no. 15), 0 % for qualifying PV supplies (\u00a7 12(3)). Items can be given net or gross; VAT per rate group is computed on the summed net (or gross) amounts and rounded commercially to cents, as required for the breakdown by rates on invoices (\u00a7 14(4) no. 8 UStG); optionally per line. Mixed calculation: a gross total can be split by percentage shares per rate (e.g. a bundle price with shares fixed by the caller). Returns the effective blended rate.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "small_business_limit",
"name": "Check the German VAT small-business scheme (\u00a7 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.",
"description": "Implements \u00a7 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 cash basis (received consideration, net), excluding sales of fixed assets and the exempt turnovers of \u00a7 19(2); the exemption requires prior-year turnover \u2264 25,000 EUR and current-year turnover \u2264 100,000 EUR; in the year the business starts the 25,000 EUR limit applies to the current year. Receipts are accumulated in date order; the receipt that crosses the limit is already subject to regular taxation. Also reports whether the following year qualifies.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "trade_tax",
"name": "German trade tax (Gewerbesteuer): add-backs under \u00a7 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 \u00a7 35 EStG credit (4\u00d7 base amount).",
"description": "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-emission vehicles and bicycles, 1/2 of real-estate rents, 1/4 of licences; \u00a7 8 no. 1 GewStG) \u2212 property tax expensed for business real estate (\u00a7 9 no. 1 sentence 1 GewStG as of 2025) \u2212 other reductions; rounded down to 100 EUR, allowance 24,500 EUR for individuals and partnerships or 5,000 EUR for \u00a7 11(1) no. 2 entities (\u00a7 11(1)), base amount 3.5 % (\u00a7 11(2)), tax = base amount \u00d7 multiplier (minimum 200 % until 2026, 280 % from 2027 per BGBl. 2026 I Nr. 197). Income-tax credit \u00a7 35 EStG: 4 \u00d7 base amount, capped at the trade tax payable and, if given, the proportional income tax (Erm\u00e4\u00dfigungsh\u00f6chstbetrag).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "corporate_tax",
"name": "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.",
"description": "Corporate income tax = taxable income \u00d7 rate of \u00a7 23(1) KStG as in force on 01.11.2026 (15 % up to 2027, 14 % 2028, 13 % 2029, 12 % 2030, 11 % 2031, 10 % from 2032); solidarity surcharge 5.5 % of the corporate tax without exemption limit (the \u00a7 3(3) SolZG limit applies only to persons liable to income tax), fractions of a cent dropped (\u00a7 4 SolZG); trade tax on the trade income (default: taxable income, optionally with \u00a7 8 no. 1 add-backs and reductions) rounded down to 100 EUR, no allowance, 3.5 %, multiplier \u2265 200 % (\u2265 280 % from 2027). Returns the total burden and the effective rate on the taxable income.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "depreciation",
"name": "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.",
"description": "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 keyword, or supplied by the caller. Straight-line \u00a7 7(1) EStG with one twelfth per full month before acquisition in the first year. Declining balance \u00a7 7(2): acquisitions July 2025 - 2027 at 3\u00d7 the straight-line rate, max 30 % (current text), April - December 2024 at 2\u00d7, max 20 % (BGBl. 2024 I Nr. 108), with switch to straight-line when higher (\u00a7 7(3): remaining value over remaining life). Electric vehicles acquired July 2025 - 2027 (\u00a7 7(2a)): 75/10/5/5/3/2 %. Amounts rounded to cents, the last year takes the remainder.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "low_value_assets",
"name": "German low-value assets (GWG) and pool depreciation for a year: classifies items by net cost (\u2264 250, \u2264 800, \u2264 1,000 EUR) and compares immediate expensing under \u00a7 6(2) EStG with the 5-year pool under \u00a7 6(2a), first-year and multi-year effect.",
"description": "Per \u00a7 6(2) EStG (current text): movable, independently usable fixed assets with cost (less deductible input VAT) up to 800 EUR may be expensed immediately; above 250 EUR they must be recorded. Per \u00a7 6(2a): alternatively a pool for items above 250 and up to 1,000 EUR, dissolved by one fifth per year over five years, applied uniformly to all such items of the year; items up to 250 EUR may still be expensed. Items above the thresholds need regular depreciation with a useful life (straight-line, pro rata by month). Compares both strategies and recommends the higher first-year deduction.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "reverse_charge_13b",
"name": "Determine whether the German reverse charge (\u00a7 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.",
"description": "Decision tree over \u00a7 13b UStG as in force on 01.11.2026: case catalogue of \u00a7 13b(1) and (2) nos. 1-12 (incl. the 5,000 EUR thresholds of nos. 10 and 11), the conditions on the recipient in \u00a7 13b(5) (entrepreneur or legal person for (1) and (2) nos. 1-3; entrepreneur for nos. 5a, 6, 7, 9-11; for construction and building cleaning only a recipient who sustainably provides such services, presumed with a valid certificate; resellers for gas/electricity and telecoms), the exclusions of \u00a7 13b(5) sentence 10 (margin scheme) and 11 (public bodies, non-business), the exceptions of \u00a7 13b(6) and the definition of a foreign business in \u00a7 13b(7). Returns the result with the norm and the time the tax arises.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "commuter_allowance",
"name": "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.",
"description": "Per \u00a7 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 \u00d7 rate; 2026: 0.38 EUR from the first kilometre (St\u00c4ndG 2025, BGBl. 2025 I Nr. 363, in force 1 Jan 2026); 2025: 0.30 EUR, and 0.38 EUR from the 21st kilometre (provision deleted by the same law). Annual cap 4,500 EUR unless an own or provided car is used; higher actual public-transport costs may be deducted instead (\u00a7 9(2) sentence 2); tax-free employer travel benefits reduce the amount (sentence 5). Family-home trips under double housekeeping (no. 5): one per week at 0.38 EUR (2026) or 0.30/0.38 EUR (2025) per km, no cap.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "home_office_flat",
"name": "German home-office deduction from 2023: daily flat rate 6 EUR (max. 1,260 EUR) under \u00a7 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.",
"description": "Daily flat rate (\u00a7 4(5) sentence 1 no. 6c EStG, applicable to employees via \u00a7 9(5)): 6 EUR for each day the work is mainly done at home and no first place of work outside the home is visited, or for every working day at home if no other workplace is permanently available (sentence 2), capped at 1,260 EUR per year. Home study (no. 6b): if it is the centre of all professional activity, annual flat rate 1,260 EUR reduced by one twelfth for each full month without these conditions, or the actual costs. Both cannot be combined for the same period (no. 6c sentence 3). Compares and recommends the higher option.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "land_transfer_tax",
"name": "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.",
"description": "Assessment base = purchase price minus movable items plus assumed obligations (\u00a7\u00a7 8, 9 GrEStG), optionally for a share. Rate of the state where the land lies on the contract date (state rate laws under Art. 105(2a) GG, otherwise 3.5 % under \u00a7 11(1) GrEStG), currently BW 5.0, BY 3.5, BE 6.0, BB 6.5, HB 5.5 (from 1 Jul 2025), HH 5.5, HE 6.0, MV 6.0, NI 5.0, NW 6.5, RP 5.0, SL 6.5, SN 5.5, ST 5.0, SH 6.5, TH 5.0 % (checked 2026-11-01 against state sources; earlier periods only where the start date is documented). Exemptions of \u00a7 3 no. 1 (up to EUR 2,500), 2, 3, 4, 5 and 6 GrEStG; tax rounded down to full euros (\u00a7 11(2)). GrEStG status: amended 29 Jun 2026 (share deals only).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "purchase_side_costs",
"name": "Total German purchase side costs for real estate: transfer tax by state, notary and land registry fees from the GNotKG tables, optional land charge, and the broker commission share checked against \u00a7\u00a7 656a-656d BGB.",
"description": "Combines only documented components: transfer tax (state rate, \u00a7\u00a7 8, 9, 11 GrEStG, see land-transfer-tax); notary fees for the purchase contract with execution and supervision (KV 21100, 22110, 22200 of the GNotKG, Table B, value \u00a7 47) and, if financed, the land charge deed (KV 21200, value = nominal amount) with postage flat rate and 19 % VAT; land registry fees for the priority notice (KV 14150), its deletion (KV 14152), the owner registration (KV 14110) and the land charge (KV 14121); and the broker commission supplied by the caller. For apartments and single-family houses bought by a consumer, the broker split is checked: a broker acting for both sides must charge both equally (\u00a7 656c BGB); if only the seller engaged the broker, the buyer may bear at most the same amount as the seller (\u00a7 656d BGB). GNotKG tables as amended by the KostR\u00c4G 2025, status 2026-11-01.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "co2_cost_split",
"name": "Split of CO2 costs for heating between landlord and tenant under the German CO2KostAufG: ten-step model by kg CO2 per m\u00b2 and year, non-residential 50/50, reductions for listed buildings and the certificate price.",
"description": "Residential buildings: specific emissions = kg CO2 of the billing period / living area, rounded to one decimal (\u00a7 5(1) CO2KostAufG), classified in the table of the Anlage (BGBl. I 2022, 2159; unchanged by the amendment of 23 Jul 2026): below 12 kg the tenant bears 100 %, then landlord 10, 20, 30, 40, 50, 60, 70, 80 % per 5 kg step and 95 % from 52 kg; thresholds scaled for billing periods shorter than a year (\u00a7 5(1) sentence 4). Non-residential buildings: landlord 50 % (\u00a7 8). Public-law restrictions halve the landlord share, both kinds remove it (\u00a7 9). If the CO2 cost is not given it is computed from the emissions and the certificate price of the delivery year (\u00a7 4(1) with \u00a7 10(2) BEHG: 2023 EUR 30, 2024 EUR 45, 2025 EUR 55, 2026 EUR 60 = mid-point of the EUR 55-65 corridor) plus VAT (\u00a7 3(3)). Optional tenant share of the building costs.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "index_rent",
"name": "German index rent adjustment under \u00a7 557b BGB: new rent from the consumer price index (Destatis, 2020 = 100, 1991-01 to 2026-09 or supplied values), change in points and percent, effective date and the one-year rule.",
"description": "New rent = current rent \u00d7 index new / index old with the official consumer price index for Germany (\u00a7 557b(1) BGB; monthly values 2020 = 100 from Destatis, 1991-01 to 2026-09, as of 2026-10-13) or index values supplied by the caller. The change takes effect at the start of the month after next following receipt of the declaration in text form, which must state the index change and the new rent or increase (\u00a7 557b(3)). Between two changes the rent must stay unchanged for at least one year, increases under \u00a7\u00a7 559-560 aside (\u00a7 557b(2)); the earliest lawful effective date is reported. Increases under \u00a7 558 are excluded and \u00a7\u00a7 556d-556g apply only to the initial rent (\u00a7 557b(2), (4)).",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "rent_cap",
"name": "German rent increase to the local comparative rent (\u00a7 558 BGB): cap of 20 % or 15 % within three years, 15-month and one-year waiting periods, effective date, consent and lawsuit deadlines.",
"description": "Maximum new rent = lower of the local comparative rent and the rent payable three years before the increase takes effect plus 20 % (15 % in areas designated by state ordinance; the area assignment is supplied), increases under \u00a7\u00a7 559-560 within the three years left aside and added back (\u00a7 558(1), (3) BGB). Timing: the request can be made at the earliest one year after the last increase and the rent must have been unchanged for 15 months when the increase takes effect (\u00a7 558(1)); a consented increase is owed from the start of the third calendar month after receipt (\u00a7 558b(1)); the tenant has until the end of the second calendar month after receipt to consent, and the landlord must sue within three further months (\u00a7 558b(2)). Returns the earliest admissible receipt and effective dates.",
"tags": [
"rechenwerk"
],
"examples": [],
"inputModes": [
"application/json"
],
"outputModes": [
"application/json"
]
},
{
"id": "service_charges_check",
"name": "Check a German operating cost statement against \u00a7 2 BetrKV and \u00a7 556 BGB: allocable categories, excluded administration and repair costs, cable TV rules since July 2024, tenant share by area and the 12-month deadlines.",
"description": "Classifies each cost item by the given BetrKV category or by German keywords of the 17 categories of \u00a7 2 BetrKV (property tax, water, drainage, heating, hot water, lift, street cleaning and waste, cleaning, garden, lighting, chimney, insurance, caretaker, aerial/broadband/fibre, laundry, other) and flags non-allocable items: administration and maintenance or repair (\u00a7 1(2) BetrKV), reserves, bank fees. Communal aerial and broadband fees are allocable only until 30 Jun 2024 apart from ope
… truncated here: the card is 120,806 characters as printed. The complete card is published at https://rechen.halowerk.com/.well-known/agent-card.json.