Claude/prepare release 0.2.0a4

README.md

@@ -113,19 +113,18 @@ The `TaxConfig` dataclass provides type-safe configuration:
 
 | Parameter | Type | Default | Description |
 |-----------|------|---------|-------------|
-| `year` | int | 2022 | Tax year (2018-2025 supported) |
+| `year` | int | 2025 | Tax year (2018-2026 supported) |
 | `is_married` | bool | False | Married status (Ehegattensplitting) |
 | `has_children` | bool | False | Has children (affects nursing insurance) |
 | `church_tax` | float | 0.09 | Church tax rate (0.0-0.09, set to 0.0 for none) |
-| `extra_health_insurance` | float | 0.014 | Additional health insurance rate |
+| `extra_health_insurance` | float | 0.025 | Additional health insurance rate |
 
 ## Supported Tax Years
 
-| Year | Status | Notes |
-|------|--------|-------|
-| 2018-2022 | Fully supported | Complete tax data |
-| 2023-2025 | Fully supported | Complete tax data |
-| 2026-2027 | Planned | To be added |
+| Year      | Status | Notes |
+|-----------|--------|-------|
+| 2018-2026 | Fully supported | Complete tax data (2026 uses 2025 estimates) |
+| 2027+     | Planned | To be added |
 
 ## Documentation
 
@@ -135,7 +134,7 @@ Full documentation is available at [netto.readthedocs.io](https://netto.readthed
 
 All tax calculations are based on official German government sources:
 
-- **Tax Calculation Formulas**: [BMF Tarifhistorie](https://www.bmf-steuerrechner.de/Tarifhistorie_Steuerrechner.pdf)
+- **Tax Calculation Formulas**: [BMF Tarifhistorie](https://www.bmf-steuerrechner.de/javax.faces.resource/2025_1_14_Tarifhistorie_Steuerrechner.pdf.xhtml)
 - **Wage Tax Calculator**: [BMF Lohnsteuerrechner](https://www.bmf-steuerrechner.de/)
 - **Social Security Deductible**: [Vorsorgepauschale](https://www.lohn-info.de/vorsorgepauschale.html)
 - **Social Security Rates**: [Sozialversicherungsbeiträge](https://www.lohn-info.de/sozialversicherungsbeitraege2024.html)

data/pension_factors/2026.json

@@ -0,0 +1,4 @@
+{
+  "year": 2026,
+  "factor": 1.0
+}

data/social_security/2023.json

@@ -6,7 +6,7 @@
   },
   "unemployment": {
     "limit": 87600,
-    "rate": 0.012
+    "rate": 0.013
   },
   "health": {
     "limit": 59850,

data/social_security/2024.json

@@ -6,15 +6,15 @@
   },
   "unemployment": {
     "limit": 90600,
-    "rate": 0.012
+    "rate": 0.013
   },
   "health": {
     "limit": 62100,
     "rate": 0.073
   },
   "nursing": {
     "limit": 62100,
-    "rate": 0.01525,
-    "extra": 0.0035
+    "rate": 0.017,
+    "extra": 0.006
   }
 }

data/social_security/2025.json

@@ -1,20 +1,20 @@
 {
   "year": 2025,
   "pension": {
-    "limit": 96000,
+    "limit": 96600,
     "rate": 0.093
   },
   "unemployment": {
-    "limit": 96000,
-    "rate": 0.012
+    "limit": 96600,
+    "rate": 0.013
   },
   "health": {
     "limit": 66150,
     "rate": 0.073
   },
   "nursing": {
     "limit": 66150,
-    "rate": 0.01525,
-    "extra": 0.0035
+    "rate": 0.018,
+    "extra": 0.006
   }
 }

data/social_security/2026.json

@@ -0,0 +1,20 @@
+{
+  "year": 2026,
+  "pension": {
+    "limit": 101400,
+    "rate": 0.093
+  },
+  "unemployment": {
+    "limit": 101400,
+    "rate": 0.013
+  },
+  "health": {
+    "limit": 69750,
+    "rate": 0.073
+  },
+  "nursing": {
+    "limit": 69750,
+    "rate": 0.018,
+    "extra": 0.006
+  }
+}

data/soli/2025.json

@@ -1,6 +1,6 @@
 {
   "year": 2025,
-  "start_taxable_income": 19450,
+  "start_taxable_income": 19950,
   "start_fraction": 0.119,
   "end_rate": 0.055
 }

data/soli/2026.json

@@ -0,0 +1,6 @@
+{
+  "year": 2026,
+  "start_taxable_income": 20350,
+  "start_fraction": 0.119,
+  "end_rate": 0.055
+}

data/tax_curves/2021.json

@@ -17,7 +17,7 @@
       "const": [208.85, 2397, 950.96]
     },
     "3": {
-      "step": 274613,
+      "step": 274612,
       "rate": 0.45,
       "const": [9136.63, 17374.99]
     }

data/tax_curves/2023.json

@@ -2,24 +2,24 @@
   "year": 2023,
   "brackets": {
     "0": {
-      "step": 10909,
+      "step": 10908,
       "rate": 0.14,
       "const": null
     },
     "1": {
       "step": 15999,
       "rate": 0.2397,
-      "const": null
+      "const": [979.18, 1400]
     },
     "2": {
       "step": 62809,
       "rate": 0.42,
-      "const": null
+      "const": [192.59, 2397, 966.53]
     },
     "3": {
       "step": 277826,
       "rate": 0.45,
-      "const": null
+      "const": [9972.98, 18307.73]
     }
   }
 }

data/tax_curves/2024.json

@@ -2,24 +2,24 @@
   "year": 2024,
   "brackets": {
     "0": {
-      "step": 11605,
+      "step": 11784,
       "rate": 0.14,
       "const": null
     },
     "1": {
       "step": 17005,
       "rate": 0.2397,
-      "const": null
+      "const": [954.80, 1400]
     },
     "2": {
       "step": 66760,
       "rate": 0.42,
-      "const": null
+      "const": [181.19, 2397, 991.21]
     },
     "3": {
       "step": 277826,
       "rate": 0.45,
-      "const": null
+      "const": [10636.31, 18971.06]
     }
   }
 }

data/tax_curves/2025.json

@@ -2,24 +2,24 @@
   "year": 2025,
   "brackets": {
     "0": {
-      "step": 12086,
+      "step": 12096,
       "rate": 0.14,
       "const": null
     },
     "1": {
-      "step": 17430,
+      "step": 17443,
       "rate": 0.2397,
-      "const": null
+      "const": [932.30, 1400]
     },
     "2": {
-      "step": 68430,
+      "step": 68480,
       "rate": 0.42,
-      "const": null
+      "const": [176.64, 2397, 1015.13]
     },
     "3": {
       "step": 277826,
       "rate": 0.45,
-      "const": null
+      "const": [10911.92, 19246.67]
     }
   }
 }

data/tax_curves/2026.json

@@ -0,0 +1,25 @@
+{
+  "year": 2026,
+  "brackets": {
+    "0": {
+      "step": 12348,
+      "rate": 0.14,
+      "const": null
+    },
+    "1": {
+      "step": 17799,
+      "rate": 0.2397,
+      "const": null
+    },
+    "2": {
+      "step": 69878,
+      "rate": 0.42,
+      "const": null
+    },
+    "3": {
+      "step": 277826,
+      "rate": 0.45,
+      "const": null
+    }
+  }
+}

netto/config.py

@@ -9,7 +9,7 @@ class TaxConfig:
     Parameters
     ----------
     year : int
-        Tax year (2018-2025, default: 2022)
+        Tax year (2018-2026, default: 2025)
     has_children : bool
         Has children (affects nursing insurance)
     is_married : bool
@@ -26,18 +26,18 @@ class TaxConfig:
     >>> TaxConfig(church_tax=0.0)
     """
 
-    year: int = 2022
+    year: int = 2025
     has_children: bool = False
     is_married: bool = False
-    extra_health_insurance: float = 0.014
+    extra_health_insurance: float = 0.025
     church_tax: float = 0.09
 
     def __post_init__(self):
         """Validate configuration values."""
         if not isinstance(self.year, int):
             raise TypeError(f"year must be int, got {type(self.year)}")
-        if self.year < 2018 or self.year > 2025:
-            raise ValueError(f"year must be between 2018 and 2025, got {self.year}")
+        if self.year < 2018 or self.year > 2026:
+            raise ValueError(f"year must be between 2018 and 2026, got {self.year}")
         if not isinstance(self.has_children, bool):
             raise TypeError(f"has_children must be bool, got {type(self.has_children)}")
         if not isinstance(self.is_married, bool):

netto/data_loader.py

@@ -129,8 +129,8 @@ def load_social_security(year: int) -> dict:
 
     Examples
     --------
-    >>> ss = load_social_security(2022)
-    >>> ss['pension']['limit']
+    >>> social_sec = load_social_security(2022)
+    >>> social_sec['pension']['limit']
     84600
     """
     file_path = DATA_DIR / "social_security" / f"{year}.json"
@@ -226,7 +226,7 @@ def load_all_tax_curves() -> dict[int, dict[int, dict]]:
         Tax curves for all years
     """
     tax_curves = {}
-    for year in range(2018, 2026):  # 2018-2025
+    for year in range(2018, 2027):  # 2018-2026
         try:
             tax_curves[year] = load_tax_curve(year)
         except FileNotFoundError:
@@ -244,14 +244,14 @@ def load_all_social_security() -> dict[int, dict]:
         Social security data for all years
     """
     social_security = {}
-    for year in range(2018, 2026):  # 2018-2025
+    for year in range(2018, 2027):  # 2018-2026
         try:
             social_security[year] = load_social_security(year)
         except (FileNotFoundError, NotImplementedError):
             pass
 
-    # Add NotImplementedError for 2026+ to maintain backward compatibility
-    social_security[2026] = NotImplementedError
+    # Add NotImplementedError for 2027+ to maintain backward compatibility
+    social_security[2027] = NotImplementedError
 
     return social_security
 
@@ -266,7 +266,7 @@ def load_all_soli() -> dict[int, dict]:
         Soli data for all years
     """
     soli_data = {}
-    for year in range(2018, 2026):  # 2018-2025
+    for year in range(2018, 2027):  # 2018-2026
         try:
             soli_data[year] = load_soli(year)
         except FileNotFoundError:
@@ -284,7 +284,7 @@ def load_all_pension_factors() -> dict[int, float]:
         Pension correction factors for all years
     """
     pension_factors = {}
-    for year in range(2018, 2026):  # 2018-2025
+    for year in range(2018, 2027):  # 2018-2026
         try:
             pension_factors[year] = load_pension_factor(year)
         except FileNotFoundError:

test/test_config.py

@@ -6,10 +6,10 @@
 def test_taxconfig_defaults():
     """Test that TaxConfig uses correct default values"""
     config = TaxConfig()
-    assert config.year == 2022
+    assert config.year == 2025
     assert config.has_children is False
     assert config.is_married is False
-    assert config.extra_health_insurance == 0.014
+    assert config.extra_health_insurance == 0.025
     assert config.church_tax == 0.09
 
 
@@ -34,7 +34,7 @@ def test_taxconfig_validation_year_range():
     with pytest.raises(ValueError):
         TaxConfig(year=2017)  # Too early
     with pytest.raises(ValueError):
-        TaxConfig(year=2026)  # Too late
+        TaxConfig(year=2027)  # Too late
 
 
 def test_taxconfig_validation_negative_rates():