Skip to content

Conversation

MImmesberger
Copy link
Collaborator

What problem do you want to solve?

This turned from a simple renaming PR to a much larger one. What I changed:

  • "Ertragsanteil" -> "Besteuerungsanteil"
  • Implement the actual Ertragsanteil
  • Implement taxation of pensions before 2005
  • Add pension type: berufsständische Versicherung
  • Fix how pensions are taxed (before 2005: almost all of them according to their Ertragsanteil; after 2005 only "sonstige Renten").
  • Update Altersentlastungsbetrag and Besteuerungsanteil according to Wachstumschancengesetz 2024

There's one limitation I'm aware of: For each pension type, we have only one input variable. Because the Ertragsanteil depends on the age at which the pension is claimed, we cannot handle cases where someone get's two pensions of the same type, but claimed them in different years. But I doubt this will become relevant any time soon.

I have no good test cases for the taxation of pensions, so I just added some regression tests.

Copy link

codecov bot commented Sep 12, 2025

@MImmesberger
Copy link
Collaborator Author

Codecov report seems like fake news to me, covered through the regression tests in src/gettsim/tests_germany/policy_cases/einkommensteuer/einkünfte I believe.

Copy link
Collaborator

@hmgaudecker hmgaudecker left a comment

Choose a reason for hiding this comment

The reason will be displayed to describe this comment to others. Learn more.

I did not check in minute detail, but it certainly looks impressive! Thanks a lot!

@MImmesberger
Copy link
Collaborator Author

All of the above was just me trying to fix the docs; realized too late I can just build them locally.

Note to self: Need to switch to main branch of gettsim-personas before merging this one here.

Copy link

read-the-docs-community bot commented Sep 13, 2025

Documentation build overview

📚 gettsim | 🛠️ Build #29668794 | 📁 Comparing 29cc5c5 against latest (e4b1cdf)


🔍 Preview build

Show files changed (5 files in total): 📝 5 modified | ➕ 0 added | ➖ 0 deleted
File Status
changes.html 📝 modified
how_to_guides/calculating_elterngeld.html 📝 modified
how_to_guides/modifications_of_policy_environments.html 📝 modified
tutorials/simple_example.html 📝 modified
tutorials/visualizing_the_system.html 📝 modified

Copy link
Collaborator

@hmgaudecker hmgaudecker left a comment

Choose a reason for hiding this comment

The reason will be displayed to describe this comment to others. Learn more.

Just a couple of more detailed notes!

MImmesberger added a commit to ttsim-dev/gettsim-personas that referenced this pull request Sep 21, 2025
### What problem do you want to solve?

Add the inputs introduced in
[1093](ttsim-dev/gettsim#1093).
@MImmesberger MImmesberger merged commit 2b65506 into main Sep 21, 2025
12 checks passed
@MImmesberger MImmesberger deleted the wachstumschancengesetz branch September 21, 2025 16:37
Sign up for free to join this conversation on GitHub. Already have an account? Sign in to comment
Labels
None yet
Projects
None yet
Development

Successfully merging this pull request may close these issues.

2 participants