{"audit":{"version":"1.5","generated_at":"2026-11-14T05:14:01.878101+00:00","generated_by":"Agenstry","report_url":"https://agenstry.com/agents/rechen.halowerk.com","methodology_url":"https://agenstry.com/methodology","verifier_jwks_url":"https://agenstry.com/.well-known/jwks.json","subject":{"domain":"rechen.halowerk.com","name":"HALOWERK rechenwerk","url":"https://rechen.halowerk.com/.well-known/agent-card.json"}},"identity":{"provider":{"organization":"rechen.halowerk.com","url":"https://rechen.halowerk.com"},"registry_verification":null,"signature":{"signed":false,"signature_valid":null}},"protocol":{"version":"0.3.0","supports_streaming":false,"supports_push_notifications":false},"operational":{"live_state":"wrong_response","live_responds":false,"last_status_code":200,"last_elapsed_ms":111,"last_error":null},"track_record":{"first_seen":"2026-11-13T16:48:18.312720+00:00","last_checked":"2026-11-14T03:45:25.845243+00:00","last_seen_ok":"2026-11-14T03:45:25.845243+00:00","checks_total":2,"checks_ok":2,"uptime_pct":100.0,"uptime_window_days":30,"uptime_probes":1,"archived":false,"archived_reason":null},"conformance":{"score":40,"grade":"D","summary":"D-grade: significant issues, auth-gated, partially broken, or stale.","criteria":[{"key":"valid_card","label":"Valid AgentCard","points":10,"max_points":10,"status":"pass","detail":"Parseable AgentCard returned by the well-known endpoint (Agenstry readiness signal; not an official TCK certification)."},{"key":"live_responds","label":"Live JSON-RPC","points":5,"max_points":25,"status":"fail","detail":"Endpoint replies but body isn't a valid JSON-RPC 2.0 A2A response."},{"key":"protocol_version","label":"Protocol version","points":5,"max_points":10,"status":"partial","detail":"Declares pre-1.0 A2A 0.3.0 (Google preview). Upgrade to v1.x for full points."},{"key":"signature","label":"JWS signature","points":0,"max_points":10,"status":"info","detail":"Card is unsigned (most published agents are)."},{"key":"uptime","label":"Uptime track record","points":0,"max_points":15,"status":"info","detail":"Only 1 probe so far, need ≥5 for an uptime grade."},{"key":"skills","label":"Skill declaration","points":10,"max_points":10,"status":"pass","detail":"Declares 95 skills with structured metadata."},{"key":"verified_identity","label":"Verified Identity","points":5,"max_points":10,"status":"partial","detail":"Provider declared: rechen.halowerk.com (https://rechen.halowerk.com). Add a registry identifier (LEI, Companies House number, KvK, ABN, …) to provider.legalEntity for full verified-business credit."},{"key":"freshness","label":"Freshness + modern flags","points":5,"max_points":5,"status":"pass","detail":"declares 1 modern capability flag(s) (x402); seen in upstream source within 0d"},{"key":"security","label":"Security declaration","points":0,"max_points":5,"status":"info","detail":"Neither securitySchemes nor securityRequirements declared — how to authenticate is unstated."}]},"card_read":{"findings":[],"clean":true,"source_url":"https://rechen.halowerk.com/.well-known/agent-card.json"},"skills":[{"id":"deadline_bgb","name":"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.","description":"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, § 189 quarters/half years/half months and § 193 BGB (deadline falling on Saturday, Sunday or a public holiday at the place of declaration moves to the next working day; § 222(2) ZPO and § 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 § 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, § 187(2)/§ 188(2) BGB). Employer notice: § 622(1) four weeks to the 15th or month end, then § 622(2) one to seven months to month end after 2, 5, 8, 10, 12, 15 and 20 years (the former age clause of § 622(2) sentence 2 is no longer in the statute). Employee notice: § 622(1). Agreed probation up to six months: two weeks to any day (§ 622(3)). § 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: § 573c BGB third-working-day rule with landlord extensions, § 573a, furnished rooms and commercial premises (§ 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 (§ 573c(1)); landlord notice is extended by three months after five and after eight years since handover, plus three months under § 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 (§ 573c(3)). Commercial premises: third working day of a quarter to the end of the next quarter (§ 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 (§§ 195, 199 BGB): three years from the end of the year of accrual and knowledge, maximum periods and § 193 shift.","description":"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 the knowledge-independent maximum periods of § 199(2) (30 years for injury to life, body, health or freedom), § 199(3) (10 years from accrual or 30 years from the act, the earlier one), § 199(3a) (inheritance, 30 years) and § 199(4) (10 years), takes the earlier end and applies § 193 BGB to limitation periods (BGH III ZR 146/07). Suspension (§§ 203 ff.) and restart (§ 212) are not modelled.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"warranty_period","name":"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.","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 (§ 438 BGB); works 2 years, buildings 5 years from acceptance (§ 634a BGB); VOB/B § 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 (§ 188(2), (3) BGB) and move past weekends and holidays (§ 193 BGB, BGH III ZR 146/07). For consumer sales it checks agreed shortening (§ 476(2)), shows the one-year presumption (§ 477) and the four-month extension after a defect appears (§ 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 (§§ 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 (§ 356(2) no. 1 a-d BGB), contract conclusion for services (§ 355(2)) and for utilities and digital content without a medium (§ 356(2) no. 2). The period does not start before proper withdrawal information (§ 356(3)); without it the right expires 12 months and 14 days after the start event (§ 356(4)). Day of the event not counted (§ 187(1)), end moved past weekends and holidays (§ 193 BGB). Timely dispatch suffices (§ 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 (§§ 517, 520(2) ZPO), Revision one and two months (§§ 548, 551(2) ZPO), labour court appeal (§ 66(1) ArbGG), all starting with service of the complete judgment and at the latest five months after pronouncement; immediate complaint two weeks (§ 569(1) ZPO); objection to a default judgment two weeks, one month if served abroad (§ 339 ZPO), also for enforcement orders (§ 700(1) ZPO); labour court default judgment one week (§ 59 ArbGG); opposition to a payment order two weeks (§ 692(1) no. 3, § 694 ZPO). Computation via § 222(1) ZPO with §§ 187, 188 BGB and § 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 § 108(3) AO.","description":"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 EUR, § 18(2)), extended by one month on application (§ 46 UStDV) with a special prepayment of 1/11 of last year prepayments for monthly filers (§§ 47, 48 UStDV). Wage tax return on the 10th day after the period (§ 41a EStG: month above 5,000 EUR, quarter above 1,080 EUR, else year). EC sales list on the 25th day (§ 18a UStG). Annual returns: 31 July of the following year, advised end of February of the second year (§ 149(2), (3) AO), tax years 2020-2024 per Art. 97 § 36(3) EGAO. Ends on Saturday, Sunday or holiday move to the next working day (§ 108(3) AO). Checked against the statute and the Baden-Württemberg 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 (§ 622(3) BGB, § 20 BBiG), six-month waiting period of § 1 KSchG, small-business threshold of § 23 KSchG.","description":"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 apprenticeships, 1-4 months with termination without notice (§§ 20, 22 BBiG); the six-month waiting period after which the Dismissal Protection Act applies (§ 1(1) KSchG, measured at receipt of notice); and optionally the weighted headcount of § 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: § 622(1) and (2) BGB with service length measured at receipt, probation § 622(3), residential tenancy § 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 § 573c(3), business premises § 580a(2), or a custom period in days, weeks or months aligned to month, quarter, half-year or year end. No § 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 (§ 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 (§ 247 BGB, Deutsche Bundesbank table 2002-01-01 to 2026-12-31, as of 2026-10-30) plus 5 points (§ 288(1)), 9 points for payment claims without consumer (§ 288(2)), 8 points for obligations arising before 29 July 2014 (Art. 229 § 34 EGBGB) or 2.5 points for real-estate consumer loans (§ 497(4)). Each half-year segment = principal × rate × 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 (§ 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 § 288(1), § 288(2) and § 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 § 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, § 288(5) sentences 1-2), for obligations arising after 28 July 2014 (Art. 229 § 34 EGBGB), not for claims from employment (BAG 8 AZR 26/18, § 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 (§ 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 § 367 BGB (or § 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 § 288 points) accrues on the open principal only (§ 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 (§ 367(1) BGB), or costs, principal, interest for consumer loans (§ 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 §§ 366, 367 BGB: debtor designation, else due first, least security, most burdensome, oldest, then pro rata; inside each debt costs, interest, principal.","description":"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 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 (§ 367(1)); for consumer loans costs, the owed amount, then interest (§ 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 × annual rate × days / day basis (actual/365 by default or 30E/360), rounded to cents and paid first, the rest reduces the principal (§ 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 (Annuitätendarlehen): 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 × (nominal rate + initial repayment rate) / 12, or from a term via A = L·q^n·(q−1)/(q^n−1) with q = 1 + i/12; interest each month = balance × 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 § 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 § 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 ≥ 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 − discount days) of credit. Rule of thumb: s × B / (z − k); exact simple rate: s / (100 − s) × B / (z − k) × 100, with B = 360 (default, commercial year) or 365; compounded effective rate: (1 + s/(100 − s))^(365/(z − k)) − 1. With an invoice amount it returns discount, amount payable and, given a financing rate, the interest for paying early with credit (amount payable × rate × (z − 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 × (1 + pass-through × (new/old − 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 × 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 2025, BGBl. 2025 I No. 109; status of the RVG 2026-11-01), rounded to cents (§ 2(2) RVG), minimum EUR 15 (§ 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, § 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 (§ 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 § 197a SGG cases, labour KV 8210-8232 with lapse on settlement, Vorbemerkung 8) and applies the rate to the fee from § 34(1) GKG with Anlage 2 as amended by the KostRÄG 2025 (EUR 40 up to EUR 500; GKG status 2026-11-01), rounded to cents, minimum EUR 15. Value rules: maximum EUR 30 million (§ 39(2)), finance courts at least EUR 1,500 and social courts at most EUR 2.5 million (§ 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, § 47; nominal amount of a land charge, § 53(1); assets minus liabilities up to half per person for wills and inheritance contracts, § 102(1), and marriage contracts, § 100(1); general power of attorney at most half the assets and EUR 1 million, default EUR 5,000, § 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 § 34 GNotKG Table B as amended by the KostRÄG 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 § 34 GNotKG (as amended by the KostRÄG 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 § 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 (§ 91 ZPO); with a loss share it is that share of all costs (§§ 92, 106 ZPO). In labour courts the first instance carries no reimbursement of lawyer fees (§ 12a ArbGG). Checks the appeal threshold of EUR 1,000 (§ 511(2) no. 1 ZPO) or EUR 600 (§ 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 § 9, as amended by the KostRÄG 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 (§ 10(1), (2)), separately per joint debtor (§ 10(3)), time surcharge KV 500 EUR 24 per started hour beyond three, double fees at night, on Saturdays, Sundays and holidays (§ 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 (§ 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 (§ 22(1) GKG); total shows the own outlay of the chosen party. Tables of § 34 GKG and § 13 RVG as amended by the KostRÄG 2025 (status 2026-11-01); the claim value excludes interest and costs (§ 43(1) GKG).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"garnishment_table","name":"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.","description":"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 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 (§ 850c(3) sentence 3); the rest is rounded down to EUR 10 / 2.50 / 0.50 steps (§ 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 (§ 850c(3)). The formula reproduces every row of the official 2025 and 2026 tables. Also returns the P-account allowance (§ 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 § 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 § 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 Fürstenfeldbruck, the city and district of Munich), reduced by own income of the maintained person (§ 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 (§ 115(2)); no legal aid if the costs do not exceed four instalments (§ 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 (§ 41 GKG), employment (§ 42 GKG), recurring benefits (§ 9 ZPO), divorce and family matters (FamGKG).","description":"Applies the statutory value rules as orientation: money claims without interest and costs (§§ 3, 4 ZPO, § 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, § 41(1), (2), (5) GKG); dismissal protection (at most three months of pay, no severance, § 42(2)), recurring employee claims (three times the annual amount, § 42(1)), grading disputes (three years of difference); recurring benefits in civil cases (3.5 times the annual amount, § 9 ZPO); divorce (three months of both spouses net income, EUR 3,000 to 1 million, § 43 FamGKG) with custody matters in the combined proceedings (+20 %, at most EUR 5,000 each, § 44(2)) and pension equalisation (10 % per entitlement, at least EUR 1,000, § 50); custody EUR 5,000 (§ 45), maintenance (12 months plus arrears, § 51); administrative default EUR 5,000 (§ 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 % ± surcharge/discounts, unemployment 1.3 % with the 1,900 EUR cap comparison), tariff 2026 (basic allowance 12,348 EUR), classes V/VI via § 39b(2) sentence 7, solidarity surcharge with 20,350 EUR exemption and mitigation zone, church-tax base with child allowances, and one-off payments (§ 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 × 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, −0.25 per child 2nd-5th, Saxony split) up to 5,812.50 EUR (SVRechGrV 2026, BAnz notices), computed and rounded per §§ 1, 2 BVV; transition zone 603.01-2,000 EUR with § 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 § 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 § 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 § 32a(5) (twice the tax on half the joint income), rounds the tax down to full euros and adds the solidarity surcharge per §§ 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 § 20(2a) SGB IV with factor F 0.6619, employee and employer shares per branch, savings versus the regular split.","description":"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 IV), with G = 603 EUR (§ 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 § 2(2) BVV: total = 2 × 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 (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.","description":"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 rates: health 13 % (private household 5 %) if the employee has statutory health insurance (§ 249b SGB V), pension 15 % (5 %) (§ 168(1) no. 1b/1c, § 172(3)/(3a) SGB VI), employee pension top-up to 18.6 % unless exempted, with the 175 EUR minimum base and BVV § 2(1) sentence 5 allocation; 2 % flat tax (§ 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, § 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 § 2(1) BVV; in the transition zone the employer share is the rounded total on BE minus the employee share (§ 2(2) BVV). Levies U1/U2 (§ 7 AAG) and the insolvency levy (§ 358(2) SGB III) are charged on the pension-relevant base at caller-supplied, fund-specific rates. Privately insured employees: subsidies per § 257(2) SGB V (half the premium, at most 8.75 % of 5,812.50) and § 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 § 22 MiLoG.","description":"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. 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 × 13/3 (the 130/3 convention of § 8(1a) SGB IV). Reports shortfall per hour and per month. Persons outside the scope (§ 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/AÜG) are not included.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"severance_tax_effect","name":"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.","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 (§ 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 § 32a EStG 2025 or 2026 (basic or splitting), solidarity surcharge §§ 3, 4 SolZG on both variants. Since 2025 the rule is applied only in the assessment, not in payroll (§ 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 § 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 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, § 52(12) EStG), else 1/2; plug-in hybrids at 1/2 with ≤ 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 (§ 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 (§ 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 (§ 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 § 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, no. 15), 0 % for qualifying PV supplies (§ 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 (§ 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 (§ 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 § 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 § 19(2); the exemption requires prior-year turnover ≤ 25,000 EUR and current-year turnover ≤ 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 § 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).","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; § 8 no. 1 GewStG) − property tax expensed for business real estate (§ 9 no. 1 sentence 1 GewStG as of 2025) − other reductions; rounded down to 100 EUR, allowance 24,500 EUR for individuals and partnerships or 5,000 EUR for § 11(1) no. 2 entities (§ 11(1)), base amount 3.5 % (§ 11(2)), tax = base amount × multiplier (minimum 200 % until 2026, 280 % from 2027 per BGBl. 2026 I Nr. 197). Income-tax credit § 35 EStG: 4 × base amount, capped at the trade tax payable and, if given, the proportional income tax (Ermäßigungshöchstbetrag).","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 × 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 2032); solidarity surcharge 5.5 % of the corporate tax without exemption limit (the § 3(3) SolZG limit applies only to persons liable to income tax), fractions of a cent dropped (§ 4 SolZG); trade tax on the trade income (default: taxable income, optionally with § 8 no. 1 add-backs and reductions) rounded down to 100 EUR, no allowance, 3.5 %, multiplier ≥ 200 % (≥ 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 § 7(1) EStG with one twelfth per full month before acquisition in the first year. Declining balance § 7(2): acquisitions July 2025 - 2027 at 3× the straight-line rate, max 30 % (current text), April - December 2024 at 2×, max 20 % (BGBl. 2024 I Nr. 108), with switch to straight-line when higher (§ 7(3): remaining value over remaining life). Electric vehicles acquired July 2025 - 2027 (§ 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 (≤ 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.","description":"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; above 250 EUR they must be recorded. Per § 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 (§ 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 § 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 conditions on the recipient in § 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 § 13b(5) sentence 10 (margin scheme) and 11 (public bodies, non-business), the exceptions of § 13b(6) and the definition of a foreign business in § 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 § 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: 0.38 EUR from the first kilometre (StÄndG 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 (§ 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 § 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 (§ 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 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 (§§ 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 § 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 § 3 no. 1 (up to EUR 2,500), 2, 3, 4, 5 and 6 GrEStG; tax rounded down to full euros (§ 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 §§ 656a-656d BGB.","description":"Combines only documented components: transfer tax (state rate, §§ 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 § 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 (§ 656c BGB); if only the seller engaged the broker, the buyer may bear at most the same amount as the seller (§ 656d BGB). GNotKG tables as amended by the KostRÄG 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 m² 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 (§ 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 (§ 5(1) sentence 4). Non-residential buildings: landlord 50 % (§ 8). Public-law restrictions halve the landlord share, both kinds remove it (§ 9). If the CO2 cost is not given it is computed from the emissions and the certificate price of the delivery year (§ 4(1) with § 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 (§ 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 § 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 × index new / index old with the official consumer price index for Germany (§ 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 (§ 557b(3)). Between two changes the rent must stay unchanged for at least one year, increases under §§ 559-560 aside (§ 557b(2)); the earliest lawful effective date is reported. Increases under § 558 are excluded and §§ 556d-556g apply only to the initial rent (§ 557b(2), (4)).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"rent_cap","name":"German rent increase to the local comparative rent (§ 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 §§ 559-560 within the three years left aside and added back (§ 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 (§ 558(1)); a consented increase is owed from the start of the third calendar month after receipt (§ 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 (§ 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 § 2 BetrKV and § 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 § 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 (§ 1(2) BetrKV), reserves, bank fees. Communal aerial and broadband fees are allocable only until 30 Jun 2024 apart from operating current, not at all for installations from 1 Dec 2021 (§ 2 no. 15); other costs (no. 17) need a specific agreement; items not agreed in the contract are not allocable (§ 556(1) BGB). Tenant share by living area unless another key is agreed (§ 556a(1)), balance against prepayments, landlord deadline: end of the twelfth month after the billing period (§ 556(3) sentence 2-3), tenant objections: end of the twelfth month after receipt (sentence 5-6). BetrKV status: amended 16 Oct 2023.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"heating_cost_split","name":"German heating and hot water cost allocation under the HeizkostenV: hot water share of combined systems (§ 9 formulas), 50-70 % by consumption, rest by area, mandatory 70 % case and per-unit amounts.","description":"For combined systems the hot water share of the total costs is determined from the fuel or energy share (§ 9(1) HeizkostenV): given directly, from a heat meter, from the formula Q = 2.5 × V × (tw − 10) kWh (§ 9(2) sentence 2, × 1.11 for gross-calorific gas billing, ÷ 1.15 for heat delivery, × 0.30 for monovalent heat pumps) or Q = 32 × living area, converted to fuel by B = Q / Hi with the supplier heating value or the auxiliary values of § 9(3) (e.g. heating oil 10 kWh/l, natural gas H 10 kWh/m³). Heating costs are split 50-70 % by recorded consumption and the rest by area (§ 7(1)); buildings below the 1994 thermal insulation ordinance with oil or gas heating and mostly insulated pipes must use 70 % (§ 7(1) sentence 2). Hot water 50-70 % by consumption, rest by area (§ 8(1)). Optional 15 % or 3 % reduction rights of § 12(1). HeizkostenV status: amended 16 Oct 2023.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"property_tax","name":"German property tax (Grundsteuer B) under the federal model: Grundsteuerwert in the income approach for houses, flats and rental buildings or land value for undeveloped land, state measure rate, measure amount and tax.","description":"Federal model of §§ 218 ff. BewG for the eleven states applying it (BE, BB, HB, MV, NW, RP, SL, SN, ST, SH, TH): monthly net rents of Anlage 39 by state, building type, area per flat and construction year (values as of 1 Jan 2022) with the rent level surcharge (Mietniveaustufe 1-7: −20 % to +40 %) and EUR 35 per garage space, gross yield × 12, management costs of Anlage 40, capitalisation factor of Anlage 37 and discount factor of Anlage 41 at the property yield rate of § 256 (2.5 % houses, 3.0 % flats, 4.0/4.5 % rental buildings, lower for high land values), remaining life 80 years minus age at 1 Jan 2022, at least 24, land value with the size coefficients of Anlage 36, minimum value 75 % of the land value (§ 251), rounded down to EUR 100 (§ 230); intermediate values rounded to cents (AEBewGrSt A 230). Measure rate: § 15 GrStG (0.31 ‰ residential, 0.34 ‰ other) or the state laws of BE, HB, SL and SN; reductions for subsidised housing and listed buildings; measure amount rounded to cents; tax = measure amount × municipal multiplier (supplied). State models of BW, BY, HH, HE and NI are not covered.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"rental_yield","name":"Rental yield and first-year cash flow of a German buy-to-let property: gross and net yield, price-to-rent factor, annuity loan interest, building depreciation under § 7(4) EStG and after-tax cash flow.","description":"Gross yield = annual net cold rent / price; net yield = (rent × (1 − vacancy) − non-allocable costs) / (price + side costs); price factor = price / annual rent. Optional annuity loan: monthly payment = loan × (interest + initial repayment) / 12, monthly interest on the balance rounded to cents (first 12 months). Depreciation of the building share of the acquisition costs under § 7(4) sentence 1 no. 2 EStG: 3 % for buildings completed after 2022, 2 % for 1925-2022, 2.5 % before 1925 (EStG status 2026-11-01). Rental result = effective rent − costs − interest − depreciation (§ 21 EStG); tax effect at the supplied marginal rate; cash flow before and after tax and the return on equity.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"speculation_period","name":"German ten-year holding period for private property sales (§ 23 EStG): period end and first tax-free sale date, owner-occupation exemption, taxable gain after depreciation and the annual exemption limit.","description":"The period runs between the obligatory contracts of acquisition and sale (H 23 EStH, BFH X R 49/91) and is computed with § 187(1) and § 188(2), (3) BGB: a sale is taxable if concluded on or before the day ten years later with the same date (§ 23(1) sentence 1 no. 1 EStG); the next day is the first tax-free date. Exempt is a property used exclusively for own residential purposes between acquisition and sale or in the year of sale and the two preceding years, i.e. at least on 1 January of the year of sale, throughout the previous year and at least on 31 December of the year before (BMF of 5 Oct 2000 as amended 17 Jun 2020). Gain = sale price − (acquisition or production costs − depreciation claimed) − selling costs (§ 23(3) sentences 1, 4); tax-free if the total private sale gains of the year are below EUR 1,000 (from 2024; EUR 600 before, BMF EStH table).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"parental_allowance","name":"German parental allowance (Elterngeld, BEEG): replacement rate, Basiselterngeld and ElterngeldPlus per month incl. part-time income, sibling bonus, multiple-birth supplement, income limit by birth date and entitlement months.","description":"Implements § 2 BEEG (67 % of the pre-birth net income, +0.1 point per full 2 EUR below 1 000 EUR up to 100 %, -0.1 point per full 2 EUR above 1 200 EUR down to 65 %; minimum 300, maximum 1 800 EUR; part-time months use the difference to at most 2 770 EUR), § 4a (ElterngeldPlus: at most half of the Basiselterngeld without income, halved minimums), § 2a (sibling bonus 10 %, at least 75 EUR, ending with the life month in which the age condition lapses; multiple-birth supplement 300 EUR), § 4 and § 4(5) (12 + 2 months, extra months for premature births) and the taxable-income limit of § 1(8)/§ 28(5) by birth date (250k/300k, 200k, 175k EUR). Statute checked 2026-11-01 (last amended 22.12.2025); births 2021-09-01 to 2027-10-31. The net income per §§ 2c-2f (with the lump-sum deductions) must be supplied by the caller.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"child_benefit_test","name":"German Günstigerprüfung (§ 31 EStG): compares child benefit with the tax effect of the child allowances per child for tax years 2024-2026 using the § 32a tariff incl. splitting; returns the favourable option and final income tax.","description":"For each child, oldest first (per-child comparison, H 31 EStH), the tax relief from the child allowance and the care/education allowance (§ 32 Abs. 6 EStG; 2024: 3 306 + 1 464, 2025: 3 336 + 1 464, 2026: 3 414 + 1 464 EUR per parent, doubled for joint assessment, reduced by 1/12 per month without entitlement) is compared with the Kindergeld entitlement for the year (250/255/259 EUR per month; half for separately assessed parents, § 31 sentence 4). If the relief is higher, the allowances are deducted and the Kindergeld is added to the income tax. Tariff § 32a EStG for the year (BMF tariff history, BGBl. 2024 I Nr. 386 and 449); splitting per § 32a(5). Tax years without enacted values are rejected.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"pension_points","name":"German statutory pension earning points (Entgeltpunkte, § 70 SGB VI) per year from insured earnings 2002-2026: contribution ceiling West/East, East conversion factor, final or provisional average earnings and the monthly pension value.","description":"For each year: capped earnings = min(earnings, annual contribution ceiling x months/12) using Anlage 2 (West) or 2a (East, until 2024); East earnings until 2024 are multiplied by the Anlage 10 conversion value; earning points = capped earnings / average earnings of the year (Anlage 1; 2025 and 2026 provisional per § 69/§ 70(1) sentence 2), rounded to four decimals (§ 121 SGB VI). The monthly pension value = points x current pension value (RWBestV 2023-2026, 37.60/39.32/40.79/42.52 EUR from 1 July). SGB VI as last amended 15.10.2026, SVRechGrV 2026 included; years without final or provisional average earnings (2027+) are rejected.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"basic_needs_rates","name":"German standard needs (Regelbedarfe) of a household under SGB II (Grundsicherungsgeld) for 2023-2026: rate level per member, additional needs for pregnancy, single parents, disability and decentral hot water, school supplies.","description":"Assigns each member the Regelbedarfsstufe of § 20 and § 23 SGB II (single or single parent: 1; two adult partners: 2 each; other adults under 25 in the household: 3; age 14-17: 4; 6-13: 5; 0-5: 6) with the amounts of the Anlage zu § 28 SGB XII for the year (2024-2026 unchanged 563/506/451/471/390/357 EUR under § 28a(5) SGB XII; 2023 502/451/402/420/348/318). Adds Mehrbedarfe under § 21 SGB II: pregnancy after week 12 (17 %), single parent (36 % or 12 % per minor child, max 60 % of level 1), disability with participation measures (35 %), decentral hot water (2.3/1.4/1.2/0.8 %), capped per § 21(8). School supplies per the Anlage zu § 34 SGB XII. Years without published rates (2027) are rejected.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"housing_allowance","name":"German housing allowance (Wohngeld) estimate per § 19 WoGG with the 2025/2026 coefficients: rent level of the municipality from the WoGV list, maximum rent, heating and climate components, income with 10 % deductions and allowances.","description":"Determines the rent level (Mietenstufe) from the WoGV annex (municipalities with 10 000+ inhabitants individually, otherwise the district; Gebietsstand 31.03.2021, valid since 2023) or takes it from the caller. Rent M = min(gross cold rent, maximum amount of Anlage 1 + climate component § 12(7)) + heating relief § 12(6); income Y = sum over members of (positive income, employment income minus at least the 1 230 EUR lump sum) minus 10 % each for income tax, health/care and pension contributions (§ 16), minus allowances (§ 17) and maintenance deductions (§ 18), divided by 12. Wohngeld = 1.15 x (M - (a + b*M + c*Y)*Y) with Anlage 2/3 values (floors for M and Y, ten decimals, rounding to euro), +65 EUR per member beyond 12, nil below 10 EUR (§ 21). Parameters of the 2nd update ordinance (BGBl. 2024 I Nr. 314), valid 2025-01-01 to 2026-12-31.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"bafoeg_estimate","name":"BAföG estimate per month (2024-08 to 2027-03): statutory need for students or pupils, health insurance supplement, the student’s income and assets and the parents’ contribution with all statutory allowances (§§ 21-25, 29 BAföG).","description":"Need: §§ 12, 13, 13a BAföG (university 475 EUR + 380 EUR away from parents or 59 EUR at home; 102 + 35 EUR student health/care insurance). Student income: gross minus 1/12 employee lump sum, minus 22.3 % social lump sum (§ 21(2) no. 1), minus taxes, minus the allowance of § 23(1) (353 EUR, from 2026-01 389 EUR per BGBl. 2025 I Nr. 279). Assets above 15 000/45 000 EUR (+2 300 per spouse/child) divided by 12 months. Parents: positive income minus social lump sum (22.3/16.5/38.8/16.5 % with caps) minus taxes, divided by 12; allowance 2 540 EUR (married) or 1 690 EUR each, +770 EUR per further child not in fundable training; of the excess 50 % + 5 % per such child stay free, the rest is split between children in fundable training (§ 11(4)). Result rounded to euro (§ 51(3)), nil below 10 EUR; university support half grant, half loan (§ 17(2)). Values of the 29th amending act (BGBl. 2024 I Nr. 249).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"care_level_points","name":"German care level (Pflegegrad) from the assessment modules of § 15 SGB XI: single points per criterion (Anlage 1, incl. module 5 frequency conversion), weighted points (Anlage 2), total score and grade incl. infant rule.","description":"Takes either the six module sums or the criterion ratings: module 1 mobility (5 criteria 0-3), module 2 cognition (11 criteria 0-3), module 3 behaviour (13 criteria by frequency 0/1/3/5), module 4 self-care (4.1-4.12 with weights 3 for eating and 2 for drinking and toilet use, 4.11/4.12 only with relevant incontinence, 4.13 tube feeding 0/6/3, criterion 4.K for infants), module 5 treatment needs (measures per day converted with /7 and /30, visit points 4.3/8.6/1/2/60), module 6 daily life (6 criteria 0-3). Module sums are mapped to weighted points per Anlage 2 (10/15/40/20/15 %, the higher of modules 2 and 3), summed and graded per § 15(3) (12.5/27/47.5/70/90); children up to 18 months one grade higher (§ 15(7)); § 15(4) special constellation on request. SGB XI as amended 24.07.2026, method unchanged since 2017.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"maternity_dates","name":"German maternity protection periods (§ 3 MuSchG) from the expected and actual birth date: start six weeks before, end eight or twelve weeks after with extension for early births, dismissal protection end and protection after miscarriage.","description":"Pre-birth period: from the expected date minus 42 days (§ 3(1) MuSchG), shortened or extended by the actual birth; the day of delivery belongs to it. Post-birth period: 8 weeks (56 days), 12 weeks for premature or multiple births or on request for a child with a disability found within 8 weeks (§ 3(2)), not for stillbirths; extended by the days the pre-birth period was shortened by an early delivery (max. 42). Dismissal protection until the end of the post-birth period, at least four months after delivery (§ 17(1) no. 3, § 188(2), (3) BGB). Miscarriage from week 13 (since 2025-06-01, § 3(5)): 2/6/8 weeks from week 13/17/20 and four months dismissal protection (§ 17(1) no. 2). Also gives the earliest parental leave start with its seven-week request date.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"parental_leave_dates","name":"German parental leave (Elternzeit) request deadlines and checks per planned period: 7 or 13 weeks before start, dismissal protection start, split at the 3rd birthday, 36-month and 24-month limits, number of periods.","description":"For each planned period § 16(1) BEEG: request in text form at the latest seven weeks before the start for periods up to the 3rd birthday and 13 weeks for periods between the 3rd and 8th birthday (latest date = start minus 49/91 days, the common reading; a conservative date one day earlier is also given). Dismissal protection starts with the request but at the earliest 8 or 14 weeks before the start (§ 18(1)). Checks § 15(2): entitlement until the 3rd birthday, at most 24 months between the 3rd and 8th birthday, the mother’s post-birth protection period counts; § 16(1): binding two-year declaration, three periods without consent, a third period after the 3rd birthday can be refused within eight weeks. Optional check of an actual request date.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"geg_heating_rules","name":"Heating rules for installing a heating system in Germany under the Gebäudemodernisierungsgesetz (GModG, former GEG) in force since 2026-07-29: bio-fuel share schedule, fulfilment options, hybrid thresholds, direct-electric limits and inspection duties.","description":"Applies §§ 42-46 GModG (Act of 23.07.2026, BGBl. 2026 I Nr. 226): gas, oil or LPG heating installed after 2026-07-29 must use at least 10 % (2029), 15 % (2030), 30 % (2035) and 60 % (2040) biomethane, bio-oil, biogenic LPG or green/blue/orange/turquoise hydrogen; solar thermal (0.04/0.03 m2 aperture per m2 floor area) or ventilation heat recovery (>= 73 %, COP >= 10) fulfil it 2029-2034; heat-pump hybrids fulfil it with >= 30 % (parallel) or >= 40 % (alternative) of the peak generator output at part load point A; solid-biomass hybrids per § 45(2); irreparable failures § 43(7). New buildings apply §§ 42-45 accordingly (§ 10(2) no. 3). Direct electric heating only with 30 % (existing) or 45 % (new) better envelope (§ 46, § 10(4)). Inspection duties §§ 60a-60c from six dwellings. The former 65 % rule and its coupling to municipal heat plans and municipality size were repealed.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"hydraulic_balance","name":"Radiator flow rates for hydraulic balancing: from room heat loads and radiator ratings (EN 442 characteristic with exponent) the lowest system flow temperature, required flow per radiator (kg/h, l/h), return temperatures and the critical room.","description":"Each radiator output follows Q = Q_N x (dT_ln / dT_ln,N)^n with the logarithmic mean temperature difference dT_ln = (t_v - t_r) / ln((t_v - t_i) / (t_r - t_i)) and the caller’s rating point (default 75/65/20 °C) and exponent. Mode lowest_supply finds the lowest flow temperature at which every radiator covers its room heat load with at least the minimum spread; mode fixed_supply uses the given flow temperature. Per radiator the return temperature is solved by bisection and the mass flow is m = Q / (c_p x (t_v - t_r)) with c_p = 4.18 kJ/(kg K); volume flow with the water density of Kell (1975) at the mean water temperature. Room heat loads must come from a room-by-room calculation (DIN EN 12831-1, not part of this tool). Supports the heating-surface check of § 60c(2) GModG; valve presettings need manufacturer data.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"heat_pump_sizing","name":"Heat pump sizing from the building heat load: required output incl. hot water and utility blocking times, bivalence point from the manufacturer capacity curve, GModG hybrid share and BEG efficiency checks, annual electricity estimate.","description":"Required heating output = (design heat load + mean hot-water load) x 24 / (24 - blocking hours). Hot water energy per day = volume x density (Kell 1975) x 4.18 kJ/(kg K) x temperature rise. The heating load line runs linearly from the design load at the design outdoor temperature to zero at the heating limit temperature; with manufacturer capacity points the bivalence point is the intersection of both curves (linear interpolation, no extrapolation). Optional checks: § 43(5) GModG hybrid share (output at part load point A >= 30 % parallel / 40 % alternative of the peak generator), BEG EM TMA 3.4 (seasonal performance factor >= 3.0, natural refrigerants from 2028, ETAs >= 150/125 % for air and 180/140 % for other sources at 35/55 °C). Annual electricity = annual heat demand / seasonal performance factor. Inputs from DIN EN 12831 and data sheets are the caller’s.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"feed_in_tariff","name":"EEG 2023 solar feed-in tariff or market-premium reference value by commissioning date (2023-01-01 to 2026-12-31) and size: Bundesnetzagentur rates per size bracket, weighted value per § 23c, payment end and rules on negative prices and the 60 % limit.","description":"Uses the rates published by the Bundesnetzagentur (table VergSaetzeAug26bisDez26, chain from 2023-01-01, half-yearly 1 % degression under § 49 EEG 2023, rounded to two decimals): fixed feed-in tariff (anzulegender Wert minus 0.4 ct, § 53(1)) for buildings and noise barriers (§ 48(2)) in the brackets up to 10, 40 and 100 kW, full-feed-in values (§ 48(2a)), other installations (§ 48(1)) up to 100 kW, and the market-premium reference values up to 1 MW. The value is weighted by the share of installed capacity in each bracket (§ 23c EEG). Gives the payment end (31 Dec of the 20th year, § 25), and notes: no payment in negative-price quarter hours for installations from 2025-02-25 (§ 51, extension § 51a), 60 % feed-in limit until smart-meter control (§ 9(2), § 100(3b)). Commissioning from 2027 is rejected: the EEG 2023 rates end 2026-12-31 and the successor law is not enacted.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"plug_in_solar_rules","name":"Rules for German plug-in solar devices (Steckersolargeräte): checks the 2 kW module / 800 VA inverter limits, MaStR registration deadline, metering, no grid-operator notice, feed-in without payment and tenant/condominium rights.","description":"Applies EEG 2023 as amended by Solarpaket I (in force 2024-05-16): devices behind a consumer’s meter with in total up to 2 kW installed (module) capacity and 800 VA inverter output (§ 8(5a)) may be connected without notice to the grid operator; only the Marktstammdatenregister registration within one month of commissioning remains (§ 5(5) MaStRV); they are exempt from technical control duties (§ 9(1) sentence 3, (2) sentence 3), not aggregated with other PV systems (§ 9(3), § 24(1)), assigned to unpaid acceptance (§ 21(1) no. 2) and may run with the existing meter until the metering point operator installs a bidirectional meter (§ 10a(2), (3)). Tenants may demand permission (§ 554(1) BGB) and condominium owners the measure (§ 20(2) no. 5 WEG) since 2024-10-17. Devices above the limits are treated as normal PV systems.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"mastr_nearby","name":"Power generation and storage units around a point from the official Marktstammdatenregister open data (export of 2026-10-31): nearest units with type, capacity, commissioning date and status, totals by type.","description":"Searches the units with published coordinates from the MaStR Gesamtdatenexport of 2026-10-31 (Bundesnetzagentur, Datenlizenz Deutschland - Namensnennung 2.0): solar, wind, biomass, hydro, combustion, nuclear, storage and geothermal/mine gas/pressure units (369 419 units; units of at most 30 kW are published without coordinates under § 15(1) no. 1 a MaStRV and are therefore not included). Spatial index (Flatbush) on longitude/latitude, great-circle distance (R = 6 371.0088 km). Filters by type, operating status and minimum gross capacity; returns the nearest units (MaStR number, type, energy carrier, gross and net kW, commissioning date, status, municipality, postcode, hub height and rotor diameter for wind) and totals. No operator names or street addresses are output. Data as of the export date; newer registrations are missing.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"heating_subsidy","name":"German federal heating replacement grant (BEG EM, KfW 458) from 2026-07-21: base rate, climate-speed and income bonuses, value-added bonus for EU heat pumps, 70/80 % caps and eligible-cost ceilings by application date.","description":"Applies the BEG EM guideline of 17.08.2026 (BAnz AT 27.08.2026 B1, in force 21.07.2026 to 31.12.2030): heat generators 30 % (heat pumps from Q1 2027 15 % plus 15 % value-added bonus if of EU origin), climate-speed bonus for owner-occupiers replacing functioning oil, coal, gas-floor or night-storage heating or gas/biomass heating at least 20 years old (16/12/8/4/0 % by application date), income bonus 40/30/10 % for taxable household income up to 30/40/50 kEUR (minus 10 000 EUR with a child under 18), total cap 70 % or 80 % (income up to 30 kEUR incl. family deduction). Eligible-cost ceiling 28 000 EUR for the first dwelling (falling by 750 EUR each 1 Feb/1 Aug from 2027 to 22 000 EUR), 15 000 EUR for dwellings 2-6, 8 000 EUR from the 7th; owner-occupier bonuses apply to the owner’s dwelling share. Minimum investment 300 EUR.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"u_value","name":"U-value of a building element by the method of DIN EN ISO 6946: layer resistances from thickness and conductivity, surface resistances by heat-flow direction, upper/lower limit method for inhomogeneous layers, comparison with GModG Anlage 7.","description":"R_T = R_si + sum(d/lambda or given R) + R_se, U = 1/R_T (+ caller correction dU). Surface resistances 0.10/0.13/0.17 (upward/horizontal/downward) and 0.04 m2K/W as reproduced from DIN EN ISO 6946 in Wikipedia (CC BY-SA 4.0), overridable. Inhomogeneous layers (e.g. studs and insulation) use global sections with area fractions: upper limit R′_T = 1/sum(f_m/R_T,m), lower limit R″_T with area-weighted conductivity, R_T = (R′_T + R″_T)/2 and the maximum relative error (R′_T - R″_T)/(2 R_T). For a well-ventilated outer air layer the layers outside are omitted and R_se = R_si. Material conductivities must be supplied by the caller (no standard tables reproduced). Optional check against the maximum U-values of GModG Anlage 7 for replaced or new components (§ 36, calculation per § 37: DIN 4108-4 with DIN EN ISO 6946).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"condensation_risk","name":"Interstitial condensation check by the steady-state Glaser method for a layered building element under caller-given climate: temperatures, saturation and vapour pressures per interface, condensation planes and rate, surface condensation.","description":"Temperature profile from the thermal resistances (R_si, d/lambda, R_se); saturation vapour pressure per interface by the Magnus formula (WMO-No. 8, Annex 4.B; over ice below 0 °C); vapour diffusion equivalent air layer thickness s_d = mu x d per layer. The vapour pressure curve is the lower convex hull of the interior and exterior partial pressures and the saturation points (Glaser tangent construction); interfaces where it touches saturation are condensation planes. Condensation rate per plane = delta_a x (incoming minus outgoing pressure gradient over s_d), with the water-vapour permeability of air from Schirmer’s diffusion coefficient at the mean temperature unless supplied. Optional duration gives the condensate mass per m2. The climate (e.g. a design winter case), surface resistances and material data are inputs; no standard tables or acceptance limits are reproduced.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"oss_return_calc","name":"Prepare an EU One-Stop-Shop (union scheme) VAT return: taxable amounts and VAT per Member State of consumption and rate, rates checked against the Commission’s TEDB for the supply date, corrections of earlier quarters, deadline.","description":"Aggregates B2C distance sales of goods and services by Member State of consumption and VAT rate and computes VAT = taxable amount × rate, rounded half up to cents per country and rate (Art. 369g Directive 2006/112/EC). Each rate is validated against the VAT rates of the Taxes in Europe Database (TEDB, European Commission) valid on the supply date (monthly snapshots 2025-01 to 2026-11, as of 2026-11-01): standard, reduced, super-reduced, parking and region-specific rates (e.g. Madeira, Azores, Corsica); Canary Islands and French overseas departments are outside the EU VAT territory. Includes the breakdown by Member State of dispatch or fixed establishment (Art. 369g(2),(3)), corrections of earlier periods within three years (Art. 369g(4)) and the return and payment deadline at the end of the following month (Art. 369f, 369i). Supplies in the Member State of identification without cross-border dispatch are rejected as domestic.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"intrastat_threshold","name":"Check the German Intrastat reporting thresholds for dispatches (EUR 1 million) and arrivals (EUR 3 million): reporting obligation per flow from which month until when, statistical-value field threshold and first deadline.","description":"Applies the rules of the Federal Statistical Office (Leitfaden zur Intrahandelsstatistik 2026, no. 1.3.2, § 14 AHStatG with § 32 AHStatDV): a company registered for VAT in Germany is exempt per flow if its intra-EU dispatches (EUR 1 000 000) or arrivals (EUR 3 000 000) did not exceed the threshold in the previous or the current calendar year. Exceeded in the previous year: reporting for the whole current year. Exceeded during the current year: reporting from the month in which the cumulative value first exceeds the threshold until the end of the following year. For 2025 the previous year is measured against the new thresholds (no obligation for companies only above the old ones). The statistical value field is required if the previous year exceeded EUR 49 million (dispatches) or EUR 50 million (arrivals). Returns the first reporting deadline (10th working day after the reporting month, nationwide public holidays).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"packaging_volumes","name":"Compute annual packaging masses per LUCID material type for German packaging law (VerpackDG/PPWR): system participation vs. B2B vs. exempt, composite rules for 2026 and from 2027, completeness-declaration and small-producer thresholds.","description":"Multiplies units by component grams and assigns each packaging to the material types of § 42(2) VerpackDG (glass, paper/board, ferrous metals, aluminium, beverage cartons, other composites, plastics; other materials combined, § 9(1)). Components marked as bonded form one unit: for calendar year 2026 the breakdown follows § 3(5) and § 16(3) VerpackG in the version until 11 August 2026 (§ 68(5) VerpackDG: composite unless the main material exceeds 95 %); from 2027 the composite definition of Art. 3(1) point 24 Regulation (EU) 2025/40 applies (labels, varnishes, paints, inks, adhesives and lacquers disregarded; not composite if a material is at most 5 %). Classifies packaging as subject to system participation (§ 3(6), § 7), B2B (§ 39, completeness declaration § 10(2) no. 2) or exempt (§ 11 nos. 1-4) and checks the completeness declaration thresholds (§ 10(4): glass 80 t, paper 50 t, other § 42 materials 30 t) and the 10 t small-producer rule (§ 9(2)).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"weee_category","name":"Determine the German ElektroG category (1-6) and collection group of an electrical or electronic device: scope test, exclusions with paragraph, household vs. B2B classification and separate collection notes.","description":"Applies the Elektro- und Elektronikgerätegesetz as last amended on 25 November 2025: § 3 no. 1 (designed for at most 1 000 V AC / 1 500 V DC and dependent on electric currents or fields, or generating, transferring or measuring them), the exclusions of § 2(2) nos. 1-10 (with the exception for electric two-wheelers not requiring type approval), then the categories of § 2(1) with Annex 1 examples: 1 temperature exchange equipment, 2 screens over 100 cm², 3 lamps, otherwise by size: 4 large (any external dimension above 50 cm), 6 small IT/telecom, 5 small equipment. Returns the collection group of § 14(1) (photovoltaic modules group 6; small equipment and small IT group 5), separate containers for battery-powered devices in groups 2, 4 and 5, and household classification under § 3 no. 5 (dual-use equipment counts as household).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"battery_category","name":"Determine the battery category under EU Battery Regulation 2023/1542 (portable, general-use, LMT, SLI, industrial, EV, stationary storage) with the obligations and their application dates, including the German BattDG.","description":"Applies the definitions of Art. 3(1) points 9-15 Regulation (EU) 2023/1542 (portable: sealed, at most 5 kg, not designed for industrial use; general use formats; LMT: sealed, at most 25 kg, traction of light means of transport incl. type-approved L vehicles; SLI; EV: traction of L vehicles above 25 kg or of M, N, O vehicles; industrial: designed for industrial use or above 5 kg and none of the others; stationary battery energy storage system) and the exclusions of Art. 1(5). Lists obligations with dates as amended by Regulation (EU) 2025/1561: CE marking (from 18.08.2024), separate collection symbol (18.08.2025), labels (18.08.2026 or 18 months after the implementing act, whichever later), QR code (18.02.2027), removability (Art. 11, 18.02.2027), battery passport (18.02.2027), carbon footprint, recycled content, performance, state of health, due diligence (18.08.2027, not for operators below EUR 40 million turnover) and collection targets; plus BattDG registration with the Umweltbundesamt (§ 5, § 30), producer responsibility (§ 7) and the EUR 7.50 SLI deposit (§ 19).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"ai_act_risk_class","name":"Orientation on the risk class of an AI system under the EU AI Act as amended by the 2026 Digital Omnibus: prohibited practice, high-risk (Annex I or III, Art. 6(3) derogation), transparency duties, GPAI, with application dates.","description":"Evaluates the caller’s description against Regulation (EU) 2024/1689 as amended by Regulation (EU) 2026/1744: prohibited practices of Art. 5(1)(a)-(h) and the new points (ba) and (bb) (from 2 December 2026); high-risk under Art. 6(1) (safety component or product under Annex I legislation requiring third-party conformity assessment; not for AI used only for non-safety aspects, Art. 6(1a)-(1c); machinery moved to Section B) and Art. 6(2) Annex III areas 1-8 with the derogation of Art. 6(3) (narrow procedural task, improving a completed human activity, detecting patterns without replacing human review, preparatory task) which never applies to profiling; transparency obligations of Art. 50(1)-(4); general-purpose AI models with the systemic-risk presumption above 10^25 FLOP (Art. 51(2)). Dates per Art. 113 and 111 as amended: Annex III from 2 December 2027, Annex I from 2 August 2028, Art. 50 from 2 August 2026.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"nis2_scope","name":"Check whether an organisation falls under the German NIS2 implementation (BSIG 2025): particularly important or important entity by sector (Annexes 1 and 2) and size, with the paragraph and the main duties.","description":"Applies § 28 BSIG in the version of the NIS-2 Implementation Act (in force 6 December 2025, last amended 22 October 2026): particularly important entities are operators of critical facilities, qualified trust service providers, TLD registries and DNS service providers, public telecom providers with at least 50 employees or more than EUR 10 million turnover and balance sheet, and Annex 1 entities with at least 250 employees or more than EUR 50 million turnover and EUR 43 million balance sheet; important entities are trust service providers, smaller telecom providers and Annex 1 or 2 entities with at least 50 employees or more than EUR 10 million turnover and balance sheet. Matches all 67 entity types of Annexes 1 and 2 (official text), ignores negligible activities (§ 28(3)) and excludes federal administration (§ 29). Returns the duties: risk management (§ 30), reporting within 24 h, 72 h and one month (§ 32), registration within three months (§ 33, § 34 for digital providers), management duties (§ 38).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"cra_class","name":"Classify a product with digital elements under the EU Cyber Resilience Act: in scope or excluded, default / important class I / class II / critical, conformity assessment routes and deadlines, with the official category descriptions.","description":"Applies Regulation (EU) 2024/2847: scope (Art. 2(1) data connection; exclusions of Art. 2(2)-(7) for medical devices, IVD, vehicles under 2019/2144, certified aviation products, marine equipment, identical spare parts, national security and defence), important products with the core functionality of an Annex III category (class I: 19 categories, class II: 4) and critical products of Annex IV (3 categories) with the technical descriptions of Commission Implementing Regulation (EU) 2025/2392; integrating such a component does not by itself make the product important (Art. 7(1)). Returns the conformity assessment procedures of Art. 32 (module A only for default products and class I with full harmonised standards; B+C or H otherwise; European certification for critical products where a delegated act requires it, Art. 8(1)), the FOSS rule of Art. 32(5), and the dates of Art. 71 (notified bodies 11 June 2026, reporting obligations of Art. 14 from 11 September 2026, full application 11 December 2027). An optional description yields keyword suggestions from the official category texts.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"supply_chain_act_scope","name":"Check whether a company is covered by the German Supply Chain Act (LkSG, 1,000 employees in Germany) and by the EU CSDDD as amended in 2026 (5,000 employees and EUR 1.5 billion), with counting rules, legal basis and dates.","description":"LkSG § 1 as in force on 1 November 2026 (no amendment recorded; government bill BT-Drs. 21/2474 to abolish the reporting duty pending): companies with head office, principal place of business, administrative or registered seat in Germany, or a branch under § 13d HGB, with as a rule at least 1 000 employees in Germany (employees posted abroad included); agency workers count after six months of deployment (§ 1(2)); a group parent counts the employees in Germany of all group companies (§ 1(3)). CSDDD (Directive (EU) 2024/1760 as amended by Directive (EU) 2026/470): EU companies with more than 5 000 employees on average and net worldwide turnover above EUR 1.5 billion, ultimate parents of such groups, or franchisors with EU royalties above EUR 75 million and turnover above EUR 275 million; non-EU companies with EU turnover above EUR 1.5 billion in the financial year preceding the last; thresholds must be met in two consecutive years (Art. 2(5)); transposition by 26 July 2028 and application from 26 July 2029 (Art. 37).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"bridge_days","name":"Find German bridge-day opportunities for a year and federal state: vacation days to take, resulting days off and efficiency, plus an optimal plan for a vacation budget.","description":"Builds the off-day calendar from the chosen working weekdays, the public holidays of the federal state (and optional sub-region) and optional company closure days. Every chain of consecutive off-blocks that can be joined by taking the working days in between is a candidate if it contains at least one holiday on a working day and all vacation days lie in the requested year; candidates are ranked by days off per vacation day. With a vacation budget, weighted interval scheduling (dynamic programming) picks non-overlapping windows with the most days off. Public holidays from date-holidays 3.38.0, data CC BY-SA 3.0 (attribution in the result).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"surcharge_tax_free","name":"Compute the tax-free and social-security-free part of Sunday, holiday and night-work surcharges under § 3b EStG and § 1 SvEV for German shifts, minute by minute.","description":"Splits each shift (German local time, real elapsed minutes across daylight-saving changes, explicit breaks removed) at 0, 4, 6, 14, 20 and 24 h and applies § 3b EStG: night work 20-6 h 25 %, 0-4 h 40 % if the work began before midnight; Sunday 50 %; public holidays at the workplace and 31 December from 14 h 125 %; 24 December from 14 h, 25/26 December and 1 May 150 %; 0-4 h of the following day counts as Sunday or holiday work if begun before midnight; night and Sunday/holiday rates add up, a Sunday that is a holiday counts at the holiday rate. Base wage capped at 50 EUR/h for tax and 25 EUR/h for social security (§ 1(1) no. 1 SvEV). With paid percentages the tax-free and taxable parts are split. Holidays per state from date-holidays 3.38.0 (CC BY-SA 3.0). EStG as amended 15.10.2026 and SvEV as amended 26.10.2026, checked 01.11.2026.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"working_time_check","name":"Check one employee's time records against the German Working Hours Act over weeks or months: daily limits, breaks, rest, compensation averages, night worker status, Sunday rules.","description":"For a single person (several employers are added up, § 2(1) ArbZG) it checks per working day the 8/10-hour limit (§ 3), breaks of 30/45 minutes in blocks of at least 15 minutes and no more than six hours without a break (§ 4), 11 hours of rest or 10 hours with compensation in the sectors of § 5(2), and over the whole record the compensation average of 8 hours per working day within 24 weeks or six calendar months (vacation and sick days neutral, holidays not counted as working days), night work and night worker status (§ 2(3)-(5), § 6(2) with a one-month/four-week average), at least 15 free Sundays per year and replacement rest days within two weeks after Sunday work and eight weeks after work on a weekday holiday (§ 11). Roster checks for teams are a separate service (roster-check). ArbZG as last amended 23.10.2024, checked 01.11.2026.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"vacation_entitlement","name":"German statutory and contractual vacation days for a calendar year: part-time conversion, changes of weekly working days, partial-year entitlement (§ 5 BUrlG), disability and youth leave.","description":"Converts the statutory minimum of 24 working days (§ 3 BUrlG, six-day week) or the youth minimum of 30/27/25 days by age at the start of the year (§ 19 JArbSchG) and a contractual entitlement to the agreed days per week. Changes of the weekly working days during the year are weighted per period (BAG 9 AZR 406/17: periods with their own weekdays, days already earned are not reduced), either by calendar days or by twelfths of months. Applies the six-month waiting period (§ 4), partial leave of one twelfth per full month of employment (§ 5(1) a-c) with rounding up from half a day (§ 5(2)), and the additional leave for severely disabled persons of five days per five-day week (§ 208 SGB IX, twelfths for a partial year). BUrlG as last amended 20.04.2013, checked 01.11.2026.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"sick_pay_period","name":"Continued pay in sickness (EntgFG) and sickness benefit (Krankengeld, SGB V) for a German employee: six-week periods, waiting time, repeated illness and the 78-week limit.","description":"Groups the sickness periods into cases (overlapping or seamless periods form one case, Einheit des Verhinderungsfalls), applies the four-week waiting time (§ 3(3) EntgFG), six weeks of continued pay per case (§ 3(1) sentence 1; first day not counted if the illness started during the shift), the rules for a repeated illness (§ 3(1) sentence 2: new six weeks after six months without incapacity due to that illness or twelve months after its first onset), the start of sickness benefit from the day of the medical certification or inpatient treatment (§ 46 SGB V) while it rests during continued pay (§ 49(1) no. 1), and the maximum of 78 weeks within three years for the same illness counting resting periods (§ 48(1), (3) SGB V). EntgFG as amended 12.05.2026 and SGB V as amended 26.06.2026, checked 01.11.2026.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"legal_age_dates","name":"German legal age thresholds for a date of birth: the exact day each age limit is reached (§ 187(2) BGB), status on a reference date, child-benefit and family-insurance end dates.","description":"Computes when a person reaches each federal age limit, counting the day of birth (§ 187(2) sentence 2, § 188(2) BGB; born on 29 February: the age is completed with 28 February). Covers legal capacity (§§ 104, 106, 2 BGB), tort liability (§ 828 BGB), religion (KErzG), criminal responsibility and youth court law (§ 19 StGB, §§ 1, 105 JGG), youth protection (JuSchG), ID card duty (PAuswG), voting ages (GG, BWahlG, EuWG), will and marriage (BGB), driving licence minimum ages (§ 10 FeV) and the presidency (Art. 54 GG). Adds the last child-benefit months (§ 32(3), (4) and § 66(2) EStG) and the end of family insurance (§ 10(2) SGB V). Statutes checked 01.11.2026 (FeV as amended 12.08.2026). Retirement ages: see retirement-age.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"retirement_age","name":"German statutory pension age limits by birth date: regular retirement age and the long-insured, especially long-insured and severely disabled pensions with earliest start and deduction.","description":"Applies the age tables of the Social Code Book VI: regular retirement age 67 or the transition table for those born 1947-1963 (§§ 35, 235), the pension for long-term insured persons with 35 years (unreduced age per § 236(2), early from 63; §§ 36, 236), for severely disabled persons (§§ 37, 236a: 65/62 or the transition ages), and for especially long-term insured persons with 45 years (§§ 38, 236b). The day the age is reached follows § 187(2) and § 188(2) BGB, the pension starts with the calendar month at whose beginning the conditions are met (§ 99(1)), the access factor falls by 0.003 per month of early start (§ 77(2) no. 2 a), for example 14.4 % for 48 months. SGB VI as amended 15.10.2026, checked 01.11.2026.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"dm_euro_history","name":"Convert historical Deutsche Mark or euro amounts between years with purchasing power, using official Destatis price indices and the fixed DM/EUR rate 1.95583.","description":"Purchasing-power equivalent = amount x index(target year) / index(source year), DM converted at the irrevocable rate 1 EUR = 1.95583 DEM (Council Regulation (EC) No 2866/98). Annual average indices from the Federal Statistical Office (Destatis): consumer price index Germany 2020 = 100 from 1994 (2025 = 121.9), cost-of-living index of all private households in former West Germany 1962-1993 and of four-person employee households 1949-1961, linked in 1994 and 1962 as in the Bundesbank purchasing-power table (data as of 13.10.2026). Mode fixed_rate only converts the currency. Source attribution \"Statistisches Bundesamt (Destatis)\" is part of the result.","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]},{"id":"iso_weeks","name":"ISO 8601 calendar weeks (German KW), quarters and a deviating fiscal year for a date, a week or a year, including the tax year attribution of § 4a EStG.","description":"For a date: ISO week and week-based year (Thursday rule), weekday number, day of year, quarter and half-year, the Monday-Sunday range of the week and the number of ISO weeks of that year (53 if 1 January is a Thursday, or a Wednesday in a leap year). For year and week: the date range, rejecting week 53 where it does not exist. For a year: week count, first and last week, quarter boundaries. Fiscal years starting in any month give the fiscal year label, fiscal quarter and month; with profit_type the year attribution follows § 4a(2) EStG as amended 15.10.2026 (trade: calendar year in which the fiscal year ends; agriculture and forestry: split by time share).","tags":["rechenwerk"],"examples":[],"inputModes":["application/json"],"outputModes":["application/json"]}],"provenance":[{"source":"agentic_market","first_seen":"2026-11-13T16:48:18.312720+00:00"},{"source":"recrawl_paid","first_seen":"2026-11-14T03:45:25.845243+00:00"}],"recent_probes":[{"fetched_at":"2026-11-14T03:45:25.845243+00:00","ok":true,"status_code":200,"error":null,"elapsed_ms":111,"live_responds":false}],"catalog_attestation":null,"operator_revenue_evidence":{"evidence_class":"operator_submitted","authenticity":{"rung":"no_operator_evidence","rank":0,"why":"No verifiable operator evidence has been submitted for this agent.","thresholds":{"min_independent_payers":3,"min_verified_usd":25.0},"engine_table":"agent_authenticity","merge_rule":"max(existing_rank, rank)"},"metric_metadata":{"provenance":"operator_submitted_evidence","confidence":"attested","coverage":{"numerator":0},"as_of":"2026-11-14T05:14:01.893949+00:00","definition":"Revenue proofs submitted by the verified owner and re-checked by Agenstry against the settlement chain or the operator's own Stripe account. Only independently confirmed proofs are counted."},"counts":{"retained":0,"verified":0,"unverifiable":0},"verified":{"gross_usd":0.0,"transactions":0,"independent_payers":0},"detail_url":"https://agenstry.com/api/agents/rechen.halowerk.com/evidence","dispute_url":"https://agenstry.com/agents/rechen.halowerk.com/dispute"},"verification_history":[]}