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Update eink_st parameters and law references 2024 #803

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@mjbloemer mjbloemer commented Dec 5, 2024

This PR updates income tax parameters and law references for 2024.

Gesetz zur steuerlichen Freistellung des Existenzminimums 2024 has been published: G. v. 05.12.2024 BGBl. 2024 I Nr. 386. New parameter for Grundfreibetrag. New law reference for the full income tax tarif.

Note: The parameter file seems to be inconsistent regarding whether the end of the interval or the beginning of the following interval must be used:

  • 2020-01-01: End of the interval.
  • 2021-01-01: End of the interval.
  • 2022-01-01: End of the interval.
  • 2023-01-01: Start of following interval.
  • 2024-01-01: Start of following interval.

Here, I just keep the logic of the existing parameters for 2024. To be precise, the function should be checked, and it should be documented in the eink_st_tarif note key which value is the parameter in the yaml file.

@mjbloemer mjbloemer self-assigned this Dec 5, 2024
@mjbloemer mjbloemer added documentation Improvements or additions to documentation tax-transfer-feature This relates to a feature of the Taxes and Transfers system or reforms thereof labels Dec 5, 2024
@MImmesberger
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Thanks for updating the reference!

Regarding the inconsistencies: I'll update the parameters in the next few days via this PR.

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