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Fixed tax withholding calculation in the Targo Bank PDF importer #4547

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merged 1 commit into from
Feb 26, 2025
Merged

Fixed tax withholding calculation in the Targo Bank PDF importer #4547

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38 changes: 19 additions & 19 deletions ...ests/src/name/abuchen/portfolio/datatransfer/pdf/targobank/TargobankPDFExtractorTest.java
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Original file line number Diff line number Diff line change
Expand Up @@ -1748,7 +1748,7 @@ public void testSteuerbehandlungVonDividende07()
hasDate("2024-12-18T00:00"), hasShares(4.00), //
hasSource("SteuerbehandlungVonDividende07.txt"), //
hasNote("Tr.-Nr.: INDTBK35424CG007898O00"), //
hasAmount("EUR", 0.83), hasGrossValue("EUR", 0.83), //
hasAmount("EUR", 0.83 + 1.18), hasGrossValue("EUR", 0.83 + 1.18), //
hasTaxes("EUR", 0.00), hasFees("EUR", 0.00))));
}

Expand Down Expand Up @@ -1781,9 +1781,9 @@ public void testDividende07MitSteuerbehandlungVonDividende07()
hasDate("2024-12-18T00:00"), hasShares(4.00), //
hasSource("Dividende07.txt; SteuerbehandlungVonDividende07.txt"), //
hasNote("R.-Nr.: CPS-2024-0223620171-0003969 | Tr.-Nr.: INDTBK35424CG007898O00"), //
hasAmount("EUR", 7.06), hasGrossValue("EUR", 7.89), //
hasAmount("EUR", 7.06 - 1.18), hasGrossValue("EUR", 7.89), //
hasForexGrossValue("USD", 8.24), //
hasTaxes("EUR", 0.83), hasFees("EUR", 0.00))));
hasTaxes("EUR", 0.83 + 1.18), hasFees("EUR", 0.00))));
}

@Test
Expand Down Expand Up @@ -1816,8 +1816,8 @@ public void testDividende07MitSteuerbehandlungVonDividende03WithSecurityInEUR()
hasDate("2024-12-18T00:00"), hasShares(4.00), //
hasSource("Dividende07.txt; SteuerbehandlungVonDividende07.txt"), //
hasNote("R.-Nr.: CPS-2024-0223620171-0003969 | Tr.-Nr.: INDTBK35424CG007898O00"), //
hasAmount("EUR", 7.06), hasGrossValue("EUR", 7.89), //
hasTaxes("EUR", 0.83), hasFees("EUR", 0.00), //
hasAmount("EUR", 7.06 - 1.18), hasGrossValue("EUR", 7.89), //
hasTaxes("EUR", 0.83 + 1.18), hasFees("EUR", 0.00), //
check(tx -> {
CheckCurrenciesAction c = new CheckCurrenciesAction();
Account account = new Account();
Expand Down Expand Up @@ -1856,8 +1856,8 @@ public void testDividende07MitSteuerbehandlungVonDividende07_SourceFilesReversed
hasDate("2024-12-18T00:00"), hasShares(4.00), //
hasSource("Dividende07.txt; SteuerbehandlungVonDividende07.txt"), //
hasNote("R.-Nr.: CPS-2024-0223620171-0003969 | Tr.-Nr.: INDTBK35424CG007898O00"), //
hasAmount("EUR", 7.06), hasGrossValue("EUR", 7.89), //
hasTaxes("EUR", 0.83), hasFees("EUR", 0.00))));
hasAmount("EUR", 7.06 - 1.18), hasGrossValue("EUR", 7.89), //
hasTaxes("EUR", 0.83 + 1.18), hasFees("EUR", 0.00))));
}

@Test
Expand Down Expand Up @@ -1890,8 +1890,8 @@ public void testDividende07MitSteuerbehandlungVonDividende07WithSecurityInEUR_So
hasDate("2024-12-18T00:00"), hasShares(4.00), //
hasSource("Dividende07.txt; SteuerbehandlungVonDividende07.txt"), //
hasNote("R.-Nr.: CPS-2024-0223620171-0003969 | Tr.-Nr.: INDTBK35424CG007898O00"), //
hasAmount("EUR", 7.06), hasGrossValue("EUR", 7.89), //
hasTaxes("EUR", 0.83), hasFees("EUR", 0.00), //
hasAmount("EUR", 7.06 - 1.18), hasGrossValue("EUR", 7.89), //
hasTaxes("EUR", 0.83 + 1.18), hasFees("EUR", 0.00), //
check(tx -> {
CheckCurrenciesAction c = new CheckCurrenciesAction();
Account account = new Account();
Expand Down Expand Up @@ -2000,7 +2000,7 @@ public void testSteuerbehandlungVonDividende08()
hasDate("2020-10-01T00:00"), hasShares(127.00), //
hasSource("SteuerbehandlungVonDividende08.txt"), //
hasNote("Tr.-Nr.: INDTBK27620CG00000"), //
hasAmount("EUR", 4.68), hasGrossValue("EUR", 4.68), //
hasAmount("EUR", 4.68 + 6.65), hasGrossValue("EUR", 4.68 + 6.65), //
hasTaxes("EUR", 0.00), hasFees("EUR", 0.00))));
}

Expand Down Expand Up @@ -2033,9 +2033,9 @@ public void testDividende08MitSteuerbehandlungVonDividende08()
hasDate("2020-10-01T00:00"), hasShares(127.00), //
hasSource("Dividende08.txt; SteuerbehandlungVonDividende08.txt"), //
hasNote("R.-Nr.: CPS-2020-0223111111-0001111 | Tr.-Nr.: INDTBK27620CG00000"), //
hasAmount("EUR", 39.67), hasGrossValue("EUR", 44.35), //
hasAmount("EUR", 33.02), hasGrossValue("EUR", 44.35), //
hasForexGrossValue("USD", 52.07), //
hasTaxes("EUR", 4.68), hasFees("EUR", 0.00))));
hasTaxes("EUR", 4.68 + 6.65), hasFees("EUR", 0.00))));
}

@Test
Expand Down Expand Up @@ -2068,8 +2068,8 @@ public void testDividende08MitSteuerbehandlungVonDividende08WithSecurityInEUR()
hasDate("2020-10-01T00:00"), hasShares(127.00), //
hasSource("Dividende08.txt; SteuerbehandlungVonDividende08.txt"), //
hasNote("R.-Nr.: CPS-2020-0223111111-0001111 | Tr.-Nr.: INDTBK27620CG00000"), //
hasAmount("EUR", 39.67), hasGrossValue("EUR", 44.35), //
hasTaxes("EUR", 4.68), hasFees("EUR", 0.00), //
hasAmount("EUR", 39.67 - 6.65), hasGrossValue("EUR", 44.35), //
hasTaxes("EUR", 4.68 + 6.65), hasFees("EUR", 0.00), //
check(tx -> {
CheckCurrenciesAction c = new CheckCurrenciesAction();
Account account = new Account();
Expand All @@ -2080,7 +2080,7 @@ public void testDividende08MitSteuerbehandlungVonDividende08WithSecurityInEUR()
}

@Test
public void testDividende08MitSteuerbehandlungVonDividende07_SourceFilesReversed()
public void testDividende08MitSteuerbehandlungVonDividende08_SourceFilesReversed()
{
TargobankPDFExtractor extractor = new TargobankPDFExtractor(new Client());

Expand Down Expand Up @@ -2108,8 +2108,8 @@ public void testDividende08MitSteuerbehandlungVonDividende07_SourceFilesReversed
hasDate("2020-10-01T00:00"), hasShares(127.00), //
hasSource("Dividende08.txt; SteuerbehandlungVonDividende08.txt"), //
hasNote("R.-Nr.: CPS-2020-0223111111-0001111 | Tr.-Nr.: INDTBK27620CG00000"), //
hasAmount("EUR", 39.67), hasGrossValue("EUR", 44.35), //
hasTaxes("EUR", 4.68), hasFees("EUR", 0.00))));
hasAmount("EUR", 39.67 - 6.65), hasGrossValue("EUR", 44.35), //
hasTaxes("EUR", 4.68 + 6.65), hasFees("EUR", 0.00))));
}

@Test
Expand Down Expand Up @@ -2142,8 +2142,8 @@ public void testDividende08MitSteuerbehandlungVonDividende08WithSecurityInEUR_So
hasDate("2020-10-01T00:00"), hasShares(127.00), //
hasSource("Dividende08.txt; SteuerbehandlungVonDividende08.txt"), //
hasNote("R.-Nr.: CPS-2020-0223111111-0001111 | Tr.-Nr.: INDTBK27620CG00000"), //
hasAmount("EUR", 39.67), hasGrossValue("EUR", 44.35), //
hasTaxes("EUR", 4.68), hasFees("EUR", 0.00), //
hasAmount("EUR", 39.67 - 6.65), hasGrossValue("EUR", 44.35), //
hasTaxes("EUR", 4.68 + 6.65), hasFees("EUR", 0.00), //
check(tx -> {
CheckCurrenciesAction c = new CheckCurrenciesAction();
Account account = new Account();
Expand Down
60 changes: 56 additions & 4 deletions ....abuchen.portfolio/src/name/abuchen/portfolio/datatransfer/pdf/TargobankPDFExtractor.java
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Original file line number Diff line number Diff line change
Expand Up @@ -350,7 +350,10 @@ private void addTaxesTreatmentTransaction()
// Gesamtsumme Steuern 5,59 EUR
// @formatter:on
section -> section //
.attributes("partialExemptionTaxes", "currencypartialExemptionTaxes", "grossBeforeTaxes", "currencyBeforeTaxes", "grossAssessmentBasis", "currencyAssessmentBasis", "deductedTaxes", "currencyDeductedTaxes") //
.attributes("partialExemptionTaxes", "currencypartialExemptionTaxes", //
"grossBeforeTaxes", "currencyBeforeTaxes", //
"grossAssessmentBasis", "currencyAssessmentBasis", //
"deductedTaxes", "currencyDeductedTaxes") //
.match("^Teilfreistellung \\(§ 20 InvStG\\) [\\.,\\d]+ % \\- (?<partialExemptionTaxes>[\\.,\\d]+) (?<currencypartialExemptionTaxes>[\\w]{3})$") //
.match("^Ertr.ge\\/Verluste (?<grossBeforeTaxes>[\\.,\\d]+) (?<currencyBeforeTaxes>[\\w]{3})$") //
.match("^Bemessungsgrundlage (?<grossAssessmentBasis>[\\.,\\d]+) (?<currencyAssessmentBasis>[\\w]{3})$") //
Expand Down Expand Up @@ -380,12 +383,60 @@ private void addTaxesTreatmentTransaction()
}
}),
// @formatter:off
// 1.) No tax burden: The losses offset the income so that no withholding tax is payable.
// 2.) Offsetting only with tax liability: Withholding tax can only be offset if capital gains tax is levied in Germany.
// 3.) Loss offsetting: The offsetting reduces the tax assessment basis to zero, which also eliminates offsetting.
// 4.) Savers' lump sum/exemption order: If used, this could also reduce the tax burden to zero.
//
// See test case of taxes treatment transaction ...Dividende05 vs. ...Dividende08
// ---------------------------------------------------
// Anrechenbare ausländische Quellensteuer 3,67 EUR
// Erträge/Verluste 24,49 EUR
// Anrechnung ausländischer Quellensteuer ** 0,00 EUR
// Bemessungsgrundlage 0,00 EUR
// Gesamtsumme Steuern 0,00 EUR
//
// Anrechenbare ausländische Quellensteuer 6,65 EUR
// Erträge/Verluste 44,35 EUR
// Anrechnung ausländischer Quellensteuer ** - 26,60 EUR
// Bemessungsgrundlage 17,75 EUR
// Gesamtsumme Steuern 4,68 EUR
// @formatter:on
section -> section //
.attributes("withHoldingTaxes", "currencyWithHoldingTaxes", //
"grossBeforeTaxes", "currencyBeforeTaxes", //
"withholdingTaxesTimes4", "currencyWithholdingTaxesTimes4", //
"grossAssessmentBasis", "currencyAssessmentBasis", //
"deductedTaxes", "currencyDeductedTaxes") //
.match("^Anrechenbare ausl.ndische Quellensteuer (?<withHoldingTaxes>[\\.,\\d]+) (?<currencyWithHoldingTaxes>[\\w]{3})$") //
.match("^Ertr.ge\\/Verluste (?<grossBeforeTaxes>[\\.,\\d]+) (?<currencyBeforeTaxes>[\\w]{3})$") //
.match("^Anrechnung ausl.ndischer Quellensteuer.* (?<withholdingTaxesTimes4>[\\.,\\d]+) (?<currencyWithholdingTaxesTimes4>[\\w]{3})$") //
.match("^Bemessungsgrundlage (?<grossAssessmentBasis>[\\.,\\d]+) (?<currencyAssessmentBasis>[\\w]{3})$") //
.match("^Gesamtsumme Steuern (?<deductedTaxes>[\\.,\\d]+) (?<currencyDeductedTaxes>[\\w]{3})$") //
.assign((t, v) -> {
Money withHoldingTaxes = Money.of(asCurrencyCode(v.get("currencyWithHoldingTaxes")), asAmount(v.get("withHoldingTaxes")));
Money grossBeforeTaxes = Money.of(asCurrencyCode(v.get("currencyBeforeTaxes")), asAmount(v.get("grossBeforeTaxes")));
Money withholdingTaxesTimes4 = Money.of(asCurrencyCode(v.get("currencyWithholdingTaxesTimes4")), asAmount(v.get("withholdingTaxesTimes4")));
Money grossAssessmentBasis = Money.of(asCurrencyCode(v.get("currencyAssessmentBasis")), asAmount(v.get("grossAssessmentBasis")));
Money deductedTaxes = Money.of(asCurrencyCode(v.get("currencyDeductedTaxes")), asAmount(v.get("deductedTaxes")));

// Store in transaction context
v.getTransactionContext().put(ATTRIBUTE_GROSS_TAXES_TREATMENT, grossBeforeTaxes);

if (!grossAssessmentBasis.isZero() && withholdingTaxesTimes4.divide(4).equals(withHoldingTaxes))
t.setMonetaryAmount(deductedTaxes.add(withHoldingTaxes));
else
t.setMonetaryAmount(deductedTaxes);
}),
// @formatter:off
// Erträge/Verluste 3.123,25 EUR
// Bemessungsgrundlage 3.123,25 EUR
// Gesamtsumme Steuern 823,76 EUR
// @formatter:on
section -> section //
.attributes("grossBeforeTaxes", "currencyBeforeTaxes", "grossAssessmentBasis", "currencyAssessmentBasis", "deductedTaxes", "currencyDeductedTaxes") //
.attributes("grossBeforeTaxes", "currencyBeforeTaxes", //
"grossAssessmentBasis", "currencyAssessmentBasis", //
"deductedTaxes", "currencyDeductedTaxes") //
.match("^Ertr.ge\\/Verluste (?<grossBeforeTaxes>[\\.,\\d]+) (?<currencyBeforeTaxes>[\\w]{3})$") //
.match("^Bemessungsgrundlage (?<grossAssessmentBasis>[\\.,\\d]+) (?<currencyAssessmentBasis>[\\w]{3})$") //
.match("^Gesamtsumme Steuern (?<deductedTaxes>[\\.,\\d]+) (?<currencyDeductedTaxes>[\\w]{3})$") //
Expand All @@ -397,10 +448,10 @@ private void addTaxesTreatmentTransaction()
// Calculate the taxes and store gross amount
if (!grossBeforeTaxes.isZero() && grossAssessmentBasis.isGreaterThan(grossBeforeTaxes))
{
t.setMonetaryAmount(grossAssessmentBasis.subtract(grossBeforeTaxes).add(deductedTaxes));

// Store in transaction context
v.getTransactionContext().put(ATTRIBUTE_GROSS_TAXES_TREATMENT, grossAssessmentBasis);

t.setMonetaryAmount(grossAssessmentBasis.subtract(grossBeforeTaxes).add(deductedTaxes));
}
else
{
Expand Down Expand Up @@ -430,6 +481,7 @@ private void addTaxesTreatmentTransaction()
{
// Store in transaction context
v.getTransactionContext().put(ATTRIBUTE_GROSS_TAXES_TREATMENT, grossBeforeTaxes);

t.setMonetaryAmount(grossBeforeTaxes);
}
}))
Expand Down