Simulationssteuermodell

version: 1
transactionTaxes:
  rules:
    - name: "Kaufsteuer"
      condition: 'eventKind == "BUY"'
      expression: "cleanValue * 0.001"
    - name: "Übrige Trades"
      expression: "0"
incomeWithholding:
  rules:
    - name: "Dividendenabzug"
      condition: 'eventKind == "DIVIDEND"'
      expression: "grossIncome * 0.20"
    - name: "Zinsabzug"
      condition: 'eventKind == "SECURITY_INTEREST"'
      expression: "grossIncome * 0.10"

version: 1
transactionTaxes:
  periods:
    - validFrom: "2025-01-01"
      validTo: "2025-12-31"
      rules:
        - name: "Kauf 2025"
          condition: 'eventKind == "BUY"'
          expression: "cleanValue * 0.001"
        - name: "Übrige Trades"
          expression: "0"

{
  "$schema": "http://json-schema.org/draft-07/schema#",
  "title": "Simulation tax model",
  "description": "Country tax-estimation rules for trades and securities income. Rules are evaluated from top to bottom and the first matching rule contributes to the estimate.",
  "type": "object",
  "additionalProperties": false,
  "required": [
    "version"
  ],
  "anyOf": [
    {
      "required": [
        "transactionTaxes"
      ]
    },
    {
      "required": [
        "incomeWithholding"
      ]
    }
  ],
  "properties": {
    "version": {
      "const": 1,
      "description": "Tax model format version. Version 1 is currently supported."
    },
    "transactionTaxes": {
      "$ref": "#/definitions/section",
      "description": "Taxes charged on BUY and SELL events."
    },
    "incomeWithholding": {
      "$ref": "#/definitions/section",
      "description": "Withholding deducted from DIVIDEND and SECURITY_INTEREST events."
    }
  },
  "definitions": {
    "rule": {
      "description": "One named tax rule. The first rule whose optional condition is true supplies the country contribution.",
      "type": "object",
      "additionalProperties": false,
      "required": [
        "name",
        "expression"
      ],
      "properties": {
        "name": {
          "type": "string",
          "minLength": 1,
          "description": "Human-readable rule name shown in estimate details."
        },
        "condition": {
          "type": "string",
          "minLength": 1,
          "description": "Optional EvalEx boolean expression. Omit it for an unconditional fallback rule."
        },
        "expression": {
          "type": "string",
          "minLength": 1,
          "description": "EvalEx numeric expression returning a finite, nonnegative tax amount in instrument currency."
        }
      }
    },
    "section": {
      "description": "A tax section with either undated rules or dated periods, never both.",
      "type": "object",
      "additionalProperties": false,
      "oneOf": [
        {
          "required": [
            "rules"
          ],
          "not": {
            "required": [
              "periods"
            ]
          }
        },
        {
          "required": [
            "periods"
          ],
          "not": {
            "required": [
              "rules"
            ]
          }
        }
      ],
      "properties": {
        "requiredInputs": {
          "type": "array",
          "uniqueItems": true,
          "description": "Optional metadata that must be known before this country's section can contribute.",
          "items": {
            "enum": [
              "instrument",
              "assetclass",
              "mic",
              "issuerCountry",
              "dealerCountry",
              "exchangeCountry",
              "exemptInvestor"
            ]
          }
        },
        "rules": {
          "type": "array",
          "minItems": 1,
          "description": "Undated rules evaluated in document order.",
          "items": {
            "$ref": "#/definitions/rule"
          }
        },
        "periods": {
          "type": "array",
          "minItems": 1,
          "description": "Non-overlapping date ranges. The event date selects one period before its rules are evaluated.",
          "items": {
            "type": "object",
            "description": "An inclusive validity period with its own ordered rules.",
            "additionalProperties": false,
            "required": [
              "validFrom",
              "rules"
            ],
            "properties": {
              "validFrom": {
                "type": "string",
                "pattern": "^[0-9]{4}-[0-9]{2}-[0-9]{2}$",
                "description": "First event date covered by the period, inclusive, in YYYY-MM-DD format."
              },
              "validTo": {
                "type": "string",
                "pattern": "^[0-9]{4}-[0-9]{2}-[0-9]{2}$",
                "description": "Last event date covered by the period, inclusive, in YYYY-MM-DD format. Omit for an open-ended period."
              },
              "rules": {
                "type": "array",
                "minItems": 1,
                "description": "Rules evaluated in document order for this period.",
                "items": {
                  "$ref": "#/definitions/rule"
                }
              }
            }
          }
        }
      }
    }
  }
}