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[3,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L13),\"\",VLOOKUP(L13,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","",{"$f":"IF($L13=Z$10,$K13,\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D13),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I13,E$11:E13,E13),ROUND(SUMIFS(J$11:J13,E$11:E13,E13)*-1,2),VLOOKUP(E13,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[4,0,"",null,null,null,"Obige Beispielzeilen lassen sich überschreiben oder die Zellinhalte",null,null,null,0,null,{"$f":"IF(ISBLANK(L14),\"\",VLOOKUP(L14,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","",{"$f":"IF($L14=R$10,$K14,\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D14),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I14,E$11:E14,E14),ROUND(SUMIFS(J$11:J14,E$11:E14,E14)*-1,2),VLOOKUP(E14,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[5,0,"",null,null,null,"einzeln entfernen.",null,null,null,0,null,{"$f":"IF(ISBLANK(L15),\"\",VLOOKUP(L15,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D15),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I15,E$11:E15,E15),ROUND(SUMIFS(J$11:J15,E$11:E15,E15)*-1,2),VLOOKUP(E15,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[6,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L16),\"\",VLOOKUP(L16,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D16),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I16,E$11:E16,E16),ROUND(SUMIFS(J$11:J16,E$11:E16,E16)*-1,2),VLOOKUP(E16,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[7,0,"",null,null,null,"Nicht veränderbare Zellen sind geschütz, so kann nicht viel schief laufen.",null,null,null,0,null,{"$f":"IF(ISBLANK(L17),\"\",VLOOKUP(L17,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","",{"$f":"IF($L17=AF$10,$K17,\"\")","v":""},"","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D17),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I17,E$11:E17,E17),ROUND(SUMIFS(J$11:J17,E$11:E17,E17)*-1,2),VLOOKUP(E17,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[8,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L18),\"\",VLOOKUP(L18,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D18),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I18,E$11:E18,E18),ROUND(SUMIFS(J$11:J18,E$11:E18,E18)*-1,2),VLOOKUP(E18,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[9,0,"",null,null,null,"Die Kontonummern/Bezeichnungen finden Sie im Register  \"Übersicht\".",null,null,null,0,null,{"$f":"IF(ISBLANK(L19),\"\",VLOOKUP(L19,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D19),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I19,E$11:E19,E19),ROUND(SUMIFS(J$11:J19,E$11:E19,E19)*-1,2),VLOOKUP(E19,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[10,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L20),\"\",VLOOKUP(L20,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D20),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I20,E$11:E20,E20),ROUND(SUMIFS(J$11:J20,E$11:E20,E20)*-1,2),VLOOKUP(E20,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[11,0,"",null,null,null,"Kommentare finden Sie in obigen Zellen mit den \"roten\" Ecken.",null,null,null,0,null,{"$f":"IF(ISBLANK(L21),\"\",VLOOKUP(L21,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D21),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I21,E$11:E21,E21),ROUND(SUMIFS(J$11:J21,E$11:E21,E21)*-1,2),VLOOKUP(E21,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[12,0,"",null,null,null,"Zum Einblenden bewegen Sie den Mauszeiger auf die jeweilige Zelle.",null,null,null,0,null,{"$f":"IF(ISBLANK(L22),\"\",VLOOKUP(L22,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D22),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I22,E$11:E22,E22),ROUND(SUMIFS(J$11:J22,E$11:E22,E22)*-1,2),VLOOKUP(E22,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[13,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L23),\"\",VLOOKUP(L23,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","",{"$f":"IF($L23=Z$10,$K23,\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D23),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I23,E$11:E23,E23),ROUND(SUMIFS(J$11:J23,E$11:E23,E23)*-1,2),VLOOKUP(E23,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[14,0,"",null,null,null,"Diese Datei für 200 Zeilen steht kostenlos zur Verfügung!",null,null,null,0,null,{"$f":"IF(ISBLANK(L24),\"\",VLOOKUP(L24,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","",{"$f":"IF($L24=R$10,$K24,\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D24),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I24,E$11:E24,E24),ROUND(SUMIFS(J$11:J24,E$11:E24,E24)*-1,2),VLOOKUP(E24,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[15,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L25),\"\",VLOOKUP(L25,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D25),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I25,E$11:E25,E25),ROUND(SUMIFS(J$11:J25,E$11:E25,E25)*-1,2),VLOOKUP(E25,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[16,0,"",null,null,null,"und nun, viel erfolg",null,null,null,0,null,{"$f":"IF(ISBLANK(L26),\"\",VLOOKUP(L26,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D26),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I26,E$11:E26,E26),ROUND(SUMIFS(J$11:J26,E$11:E26,E26)*-1,2),VLOOKUP(E26,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[17,0,"",null,null,null,"rvo.at",null,null,null,0,null,{"$f":"IF(ISBLANK(L27),\"\",VLOOKUP(L27,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","",{"$f":"IF($L27=AF$10,$K27,\"\")","v":""},"","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D27),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I27,E$11:E27,E27),ROUND(SUMIFS(J$11:J27,E$11:E27,E27)*-1,2),VLOOKUP(E27,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[18,0,"",null,null,null,null,null,null,null,0,null,{"$f":"IF(ISBLANK(L28),\"\",VLOOKUP(L28,Übersicht!$B$3:$C$35,2,FALSE))","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",0,{"$f":"IF(ISBLANK(D28),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I28,E$11:E28,E28),ROUND(SUMIFS(J$11:J28,E$11:E28,E28)*-1,2),VLOOKUP(E28,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":""},null,""]
[19,31,1,"2025-01-31",null,null,"afa 01 d.J. (manuelle Eingabe lt. Register Anlagen)",null,null,27.78,-27.78,"700",{"$f":"IF(ISBLANK(L29),\"\",VLOOKUP(L29,Übersicht!$B$3:$C$35,2,FALSE))","v":"AFA, Absetzung f. Abnutzung"},"","01700","01","","","","","","",-27.78,"","","","","","","","","","","","","","","","","","","","","","","","","","",-27.78,{"$f":"IF(ISBLANK(D29),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I29,E$11:E29,E29),ROUND(SUMIFS(J$11:J29,E$11:E29,E29)*-1,2),VLOOKUP(E29,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":"non-cash"},null,""]
[20,2,2,"2025-02-02","k","002","büromaterial",null,null,23,-23,"760",{"$f":"IF(ISBLANK(L30),\"\",VLOOKUP(L30,Übersicht!$B$3:$C$35,2,FALSE))","v":"Büromaterial, Fachliteratur"},"o","02760","02o","","","","","","","","","","","","","","","","","",-23,"","","","","","","","","","","",0,23,"","","",{"$f":"IF(ISBLANK(D30),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I30,E$11:E30,E30),ROUND(SUMIFS(J$11:J30,E$11:E30,E30)*-1,2),VLOOKUP(E30,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":-11},"k002","anzeigen"]
[21,10,10,"2025-10-10","k","004","carwash",null,null,5.9,-5.9,"732",{"$f":"IF(ISBLANK(L31),\"\",VLOOKUP(L31,Übersicht!$B$3:$C$35,2,FALSE))","v":"KFZ-Aufwand (ohne AfA, Leasing u. Kilometergeld"},"o","10732","10o","","","","","","","","","","","","",-5.9,"","","","","","","","","","","","","","","","",0,5.9,"",{"$f":"IF($N31=AW$10,$I31-$J31,\"\")","v":""},"",{"$f":"IF(ISBLANK(D31),\"\",_xlfn.IFNA(SUM(SUMIFS(I$11:I31,E$11:E31,E31),ROUND(SUMIFS(J$11:J31,E$11:E31,E31)*-1,2),VLOOKUP(E31,$E$2:$H$5,4,FALSE)),\"non-cash\"))","v":-16.899999999999999},"k004","anzeigen"]
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["aus","735","Reise-, Fahrtspesen, Taggelder (inkl. Kilometergelder)",{"$f":"Einzelposten!AD7","v":0},null,0,"9160",null,{"$f":"IF(J15=\"Rsp verrechnet!\",D15,0)","v":0},"Rsp verrechnet!",null,"pauschaliert",null,null,"pauschaliert",null,null,"Land- und Forstwirte"]
["aus","739","Telekommunikation",{"$f":"Einzelposten!AE7","v":0},null,0,"9230",null,"pauschaliert",null,null,"pauschaliert",null,null,{"$f":"D16","v":0}]
["aus","740","Geschäftsmieten, Leasing, Raumkosten",{"$f":"Einzelposten!AF7","v":-300},null,-0.15,"9180",null,{"$f":"IF($J17=\"mit Arbeitsplatzpauschale!\",D17,0)","v":0},"ohne Arbeitsplatzpauschale!",null,{"$f":"IF($M17=\"mit Arbeitsplatzpauschale!\",D17,0)","v":0},"ohne Arbeitsplatzpauschale!",null,{"$f":"D17","v":-300}]
["aus","748","Lizenz- u. Wartungsgebühren, Provisionen",{"$f":"Einzelposten!AG7","v":0},null,0,"9190",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","760","Büromaterial, Fachliteratur",{"$f":"Einzelposten!AH7","v":-41},null,-2.1000000000000001E-2,"9230",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","765","Werbung, Repräsentationen",{"$f":"Einzelposten!AI7","v":0},null,0,"9200",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","770","Versicherung, Beratung",{"$f":"Einzelposten!AJ$7","v":0},null,0,"9230",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","771","Pflichtversicherung Unternehmer (SVA)",{"$f":"Einzelposten!AK$7","v":0},null,0,"9225",null,{"$f":"D22","v":0},{"$f":"SUM(I5:I22)","v":0},null,{"$f":"D22","v":0},{"$f":"SUM(L17:L22)","v":0},null,{"$f":"D22","v":0},{"$f":"SUM(O5:O22)","v":-327.78}]
["aus","775","Aus- und Fortbildung, Seminare",{"$f":"Einzelposten!AL7","v":0},null,0,"9230",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","780","Spesen des Geldverkehrs",{"$f":"Einzelposten!AM7","v":0},null,0,"9230",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","790","sonstige Aufwendungen",{"$f":"Einzelposten!AN7","v":0},null,0,"9230",null,"pauschaliert",null,null,"pauschaliert",null,null,"pauschaliert"]
["aus","830","Zinsen und ähnliche Aufwendungen",{"$f":"Einzelposten!AO7","v":0},{"$f":"SUM(D5:D26)","v":-374.68},0,"9220",null,"pauschaliert",{"$f":"IF(ISBLANK(J2),#N/A,ROUND(MAX(SUM(J4,I15)*J2,J3),2))","v":{"$error":"#N/A"}},null,"pauschaliert",{"$f":"IF(ISBLANK(M2),#N/A,ROUND(M2*M4,2))","v":{"$error":"#N/A"}},null,"pauschaliert",{"$f":"IF(ISBLANK(P2),#N/A,ROUND(P2*P4,2))","v":{"$error":"#N/A"}}]
[null,null,{"$f":"IF(D27<0,\"   V e r l u s t\",\"   G e w i n n   ( Ü b e r s c h u s s )\")","v":"   G e w i n n   ( Ü b e r s c h u s s )"},{"$f":"ROUND(SUBTOTAL(9,D3:D26),2)","v":1625.32},{"$f":"SUM(E3:E26)","v":1625.32},{"$f":"SUM(F3:F26)","v":0.81199999999999994},null,null,null,{"$f":"SUM(J4:J26)","v":{"$error":"#N/A"}},null,null,{"$f":"SUM(M4:M26)","v":{"$error":"#N/A"}},null,null,{"$f":"SUM(P4:P26)","v":{"$error":"#N/A"}}]
[]
[null,null,{"$f":"C$1","v":"Auswertungen für das/die Monat(e)"},{"$f":"D$1","v":"1  bis  12"},null,null,null,null,"Info:","usp.gv.at",null,"Info:","usp.gv.at",null,"Info:","usp.gv.at"]
[null,"Konto","nicht-einnahmen/ausgabenwirksam","brutto",null,null,null,null,"BA-Prozent:","usp.gv.at",null,"BA-Prozent:","ris.bka.gv.at",null,"VO-Prozent:","ris.bka.gv.at"]
[null,"000","Anlagenzugang",{"$f":"Einzelposten!Q7*-1","v":0},null,null,null,null,null,null,null,null,null,null,"Gewerbe:"]
[null,"992","Durchläufer, Finanzamt ESt ",{"$f":"Einzelposten!AP7","v":0},null,null,null,null,{"$f":"IF(ISBLANK(J2),\"\",\"(Vorjahresumsatz < 220.000,-)\")","v":""},null,null,{"$f":"IF(ISBLANK(M2),\"\",\"Achtung: Jahresumsatzgrenze!\")","v":""}]
[null,"995","Durchläufer, Finanzierung (betrieblich)",{"$f":"Einzelposten!AQ7","v":0},null,null,null,null,{"$f":"IF(ISBLANK(J2),\"\",\"Achtung:\")","v":""},{"$f":"IF(ISBLANK(J2),\"\",\"Bindefristen!\")","v":""},null,{"$f":"IF(ISBLANK(M2),\"\",\"Achtung:\")","v":""},{"$f":"IF(ISBLANK(M2),\"\",\"Bindefristen!\")","v":""}]
[null,"998","Durchläufer, Privat (Einlagen/Entnahmen)",{"$f":"Einzelposten!AR7","v":0}]
[null,"999","Durchläufer, sonstiges",{"$f":"Einzelposten!AS7","v":0}]
[]
[null,null,{"$f":"C$1","v":"Auswertungen für das/die Monat(e)"},{"$f":"D$1","v":"1  bis  12"},{"$f":"AND(D53=0)","v":true},{"$f":"IF(ROUND(D53,0)=0,\"\",D53)","v":""}]
["Monate",null,"cash flow","cf / gesamt","je Monat €","Prozent"]
[{"$f":"SUBTOTAL(4,Einzelposten!C11:C210)-SUBTOTAL(5,Einzelposten!C11:C210)+1","v":12},null,"Zuflüsse operativer Bereich",{"$f":"Einzelposten!AT7","v":2000},{"$f":"D39/A39","v":166.66666666666666},1]
[{"$f":"A$39","v":12},null,"Abflüsse operativer Bereich",{"$f":"Einzelposten!AU7*-1","v":-346.9},{"$f":"D40/A40","v":-28.908333333333331},{"$f":"ROUND(D40/D39,3)","v":-0.17299999999999999}]
[{"$f":"A$39","v":12},null,"Saldo operativer Bereich",{"$f":"SUM(D39:D40)","v":1653.1},{"$f":"SUM(E39:E40)","v":137.75833333333333},{"$f":"SUM(F39:F40)","v":0.82699999999999996}]
[{"$f":"A$39","v":12},null,"Saldo Investitionsbereich",{"$f":"Einzelposten!AV7","v":0},{"$f":"D42/A42","v":0},{"$f":"ROUND(D42/D$39,3)","v":0}]
[{"$f":"A$39","v":12},null,"Saldo Finanzierungsbereich",{"$f":"Einzelposten!AW7","v":0},{"$f":"D43/A43","v":0},{"$f":"ROUND(D43/D$39,3)","v":0}]
[null,null,"   c a s h   f l o w",{"$f":"SUM(D41:D43)","v":1653.1},{"$f":"SUM(E41:E43)","v":137.75833333333333},{"$f":"SUM(F41:F43)","v":0.82699999999999996}]
[null,null,"Kontrolle","Jahr €","Monat €"]
[null,"+","cash flow",{"$f":"D44","v":1653.1}]
[null,"-","nicht ausgabenwirksame Aufwände",{"$f":"Einzelposten!AX7","v":-27.78}]
[null,null,null,{"$f":"SUM(D46:D47)","v":1625.32}]
[null,"-","Ergebnis",{"$f":"D27*-1","v":-1625.32}]
[null,"+","Anlagenzugänge",{"$f":"D31","v":0}]
[null,"-","Durchläufer",{"$f":"SUM(D32:D35)*-1","v":0}]
[null,null,"Kontrolle Differenz ",{"$f":"ROUND(SUM(D48:D51),2)","v":0}]
[]
[null,null,{"$f":"C37","v":"Auswertungen für das/die Monat(e)"},{"$f":"D37","v":"1  bis  12"},{"$f":"AND(D60=D27)","v":true},{"$f":"IF(E54=TRUE,\"\",D60-D27)","v":""}]
["Monate",null,"EBITDA ","ebitda/gesamt","je Monat €","Jahresprognose"]
[{"$f":"A39","v":12},null,"EBITDA (Ergebnis vor Zinsen u. Afa)",{"$f":"ROUND(D27-D8-D9-D26,2)","v":1653.1},{"$f":"D56/A56","v":137.75833333333333},{"$f":"ROUND(E56*12,0)","v":1653}]
[{"$f":"A56","v":12},null,"Finanzergebnis (Zinsen)",{"$f":"D26","v":0},{"$f":"D57/A57","v":0},{"$f":"ROUND(E57*12,0)","v":0}]
[{"$f":"A56","v":12},null,"Ergebnis nach Zinsen, vor Afa",{"$f":"SUM(D56:D57)","v":1653.1},{"$f":"D58/A58","v":137.75833333333333},{"$f":"ROUND(E58*12,0)","v":1653}]
[{"$f":"A56","v":12},null,"Afa",{"$f":"D8+D9","v":-27.78},{"$f":"D59/A59","v":-2.3149999999999999},{"$f":"ROUND(E59*12,0)","v":-28}]
[null,null,{"$f":"IF(D60<0,\"   V e r l u s t\",\"   G e w i n n\")","v":"   G e w i n n"},{"$f":"ROUND(SUM(D58:D59),2)","v":1625.32},{"$f":"ROUND(SUM(E58:E59),2)","v":135.44},{"$f":"SUM(F58:F59)","v":1625}]
[]
[null,null,{"$f":"C$1","v":"Auswertungen für das/die Monat(e)"},{"$f":"D$1","v":"1  bis  12"},"FA 99 999/9999"]
["Monate","Jahr","ESt-Vorschau","BMG","Prozent","Steuer"]
[{"$f":"A39","v":12},2025,"Gewinn \"Ist\" (betriebliche Einkünfte)",{"$f":"D27","v":1625.32}]
[null,null,"Gewinn \"Plan bis Jahresende\""]
[null,null,"Gewinn vor Freibeträge",{"$f":"ROUND(SUM(D64:D65),2)","v":1625.32},"begünst. Invest.","Max / Min"]
[null,0.1,"IFB, Investitionsfreibetrag (ab 2023)",{"$f":"ROUND(IF(ISBLANK(E67),0,E67*B67*-1),2)","v":0},null,"der Anlagen","9227 / 9229"]
[null,0.15,"IFB, Investitionsfreibetrag (ab 2023)",{"$f":"ROUND(IF(ISBLANK(E68),0,E68*B68*-1),2)","v":0},null,"d.Öko-Anlagen"]
[null,null,"Zwischensumme Gewinn abzgl. IFBs",{"$f":"SUM(D66:D68)","v":1625.32}]
[null,0.15,"GFB, Grundfreibetrag",{"$f":"ROUND(F70*-1,2)","v":-243.79},0,{"$f":"ROUNDDOWN(MIN(MAX(SUM(D64,D65,D67:D68),0),33000)*B70,2)","v":243.79},"- / 9221"]
[null,null,"GFB, investitionsbedingter FB",{"$f":"IF(ISBLANK(E71),0,ROUND(MIN(E71,F71)*-1,2))","v":0},null,{"$f":"ROUND(IF(D69<33000,0,IF(D69<178000,D69*0.13-4290,IF(D69<353000,(D69-178000)*0.07+18850,IF(D69<583000,(D69-353000)*0.045+31100,41450)))),2)","v":0},"9227 / 9229"]
[null,null,"Einkünfte gesamt",{"$f":"SUM(D69:D71)","v":1381.53},"Ist-Werte","Max / Min"]
[null,null,"Sonderausgaben"]
[null,null,"Einkünfte nach Sonderausgaben",{"$f":"ROUND(IF(SUM(D72:D73)<0,0,SUM(D72:D73)),2)","v":1381.53}]
[null,{"$f":"ROUND(IF(D74>36400,0.12,IF(D74>14600,0.1,IF(D74>7300,0.08,0.06)))-SUM(B81/100,B82/100),3)","v":0.06},{"$f":"CONCATENATE(\"außergew. Belastungen \",B75*-100,\"% Selbstbh.\")","v":"außergew. Belastungen -6% Selbstbh."},{"$f":"ROUND(IF(E75<F75,0,(E75-F75)*-1),2)","v":0},null,{"$f":"ROUND(D74*B75,2)","v":82.89}]
[null,null,"außergew. Belastungen ohne Selbstb."]
[null,1,"Einkommen - Steuer",{"$f":"ROUND(IF(SUM(D74:D76)<0,0,SUM(D74:D76)),2)","v":1381.53},{"$f":"F77/D77","v":0},{"$f":"ROUND(IF(D77<13308,0,IF(D77<21617,(D77-13308)*-0.2,IF(D77<35836,(D77-21617)*-0.3-1661.8,IF(D77<69166,(D77-35836)*-0.4-5927.5,IF(D77<103072,(D77-69166)*-0.48-19259.5,IF(D77<1000000,(D77-103072)*-0.5-35534.38,(D77-1000000)*-0.55-483998.38)))))),2)","v":0},"bmf.gv.at"]
[null,null,"Familienbonus Plus (ab 2019/22)",null,{"$f":"IF($B$114<2019,\"\",F78/D$127)","v":""}]
[null,null,"Kindermehrbetrag (ab 2019/22)",null,{"$f":"IF($B$114<2019,\"\",F79/D$127)","v":""}]
[null,null,"Zwischensumme",null,null,{"$f":"ROUND(IF(SUM(F77,F78)>0,F79,SUM(F77,F78:F79)),2)","v":0}]
[null,null,{"$f":"IF(SUM(B81,F81)=1,\"Einkommen Ehe-/Lebenspartner < 6000,-/Jahr\",\"Alleinverdiener, -erzieherabsetzbetrag\")","v":"Alleinverdiener, -erzieherabsetzbetrag"},{"$f":"IF(SUM(B81:B82)=0,\"\",CONCATENATE(SUM(B81:B82),\" Kind(er)\"))","v":""},{"$f":"F81/D$77","v":0},{"$f":"IF(ISBLANK(B81),0,IF(B81=1,601,IF(B81=2,813,1081)))","v":0}]
[null,null,"weitere Kinderzugschläg zum AVAB",null,{"$f":"F82/D$77","v":0},{"$f":"IF(ISBLANK(B82),0,B82*268)","v":0}]
[null,null,"Zwischensumme",null,null,{"$f":"ROUND(SUM(F80:F82),2)","v":0}]
[null,null,"Unterhaltsabsetzbetrag",null,{"$f":"F84/D$77","v":0}]
[{"$f":"IF(D65=0,$A$39,12)","v":12},null,{"$f":"IF(F85<=0,\"Einkommensteuer (ESt) des Jahres\",\"ESt-Gutschrift aus Negativsteuer\")","v":"Einkommensteuer (ESt) des Jahres"},{"$f":"F85","v":0},{"$f":"SUM(E77:E84)","v":0},{"$f":"ROUND(IF(F83>0,F83,IF(SUM(F83:F84)>0,0,SUM(F83:F84))),0)","v":0}]
[null,null,"- ESt-Vorauszahlung 1. Quartal",null,null,null,{"$f":"IF(B81>2,\"MKZ\",\"\")","v":""}]
[null,null,"- ESt-Vorauszahlung 2. Quartal"]
[null,null,"- ESt-Vorauszahlung 3. Quartal",null,null,null,{"$f":"IF(G87=\"inkl. MKZ für\",IF(ISBLANK(G89),ROUND((SUM(B81,B82)-2)*12,0),\"\"),\"\")","v":""}]
[null,null,"- ESt-Vorauszahlung 4. Quartal"]
[null,null,{"$f":"IF(F90<=0,\"ESt-Nachzahlung des Jahres\",\"ESt-Überzahlung des Jahres\")","v":"ESt-Nachzahlung des Jahres"},null,null,{"$f":"SUM(F85:F89)","v":0},{"$f":"IF(G87=\"inkl. MKZ für\",IF(B81>2,IF(ISBLANK(G89),ROUND(G88*24.4,2),ROUND(G89*24.4,2)),\"\"),\"\")","v":""}]
[null,null,"Jahreseinkommen nach ESt",{"$f":"SUM(D77,D85)","v":1381.53},{"$f":"IF(D77<=13308,\"\",CONCATENATE(\"(Grenzsteuersatz .. \",IF(D77<=21617,\"20 %\",IF(D77<=35836,\"30 %\",IF(D77<=69166,\"40 %\",IF(D77<=103072,\"48 %\",IF(D77<=1000000,\"50 %\",\"55 %\"))))),\")\"))","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"C$1","v":"Auswertungen für das/die Monat(e)"},{"$f":"D$1","v":"1  bis  12"}]
["Monate","Prozent","SV-Vorschau","bis jetzt €","je Monat €","Prognose Jahr €","Bmgs"]
[{"$f":"IF(D65=0,A64,12)","v":12},1,"Gewinn nach Freibeträge",{"$f":"D72","v":1381.53},{"$f":"D117/A117","v":115.1275},{"$f":"E117*12","v":1381.53}]
[{"$f":"A$117","v":12},{"$f":"ROUND(D118/D$117,3)","v":0},"KV, PV -Vorschreibung 1. Quartal",null,0]
[12,0,"KV, PV -Vorschreibung 2. Quartal",null,0]
[12,0,"KV, PV -Vorschreibung 3. Quartal",null,0]
[12,0,"KV, PV -Vorschreibung 4. Quartal",null,0]
[12,1,"SV-Bemessungsgrundlage",{"$f":"SUM(D117:D121)","v":1381.53},{"$f":"SUM(E117:E121)","v":115.1275}]
[12,null,"UV .. Unfallversicherung",{"$f":"E123*A123","v":-144.84},-12.07,"Mindestbmg","Höchstbmg","aktuelle Werte"]
[12,-0.185,"PV .. Pensionsversicherung",{"$f":"E124*A124","v":-1223.442},{"$f":"IF(E122<F124,F124*B124,IF(E122>G124,G124*B124,E122*B124))","v":-101.95350000000001},551.1,7525,"svs.at"]
[12,-6.8000000000000005E-2,"KV .. Krankenversicherung",{"$f":"E125*A125","v":-449.69760000000002},{"$f":"IF(E122<F125,F125*B125,IF(E122>G125,G125*B125,E122*B125))","v":-37.474800000000002},551.1,7525]
[12,-1.5299999999999999E-2,"Sevo .. Selbständigenvorsorge (ab 2008)",{"$f":"E126*A126","v":-699.6335039999999},{"$f":"IF(E122<F126,F126*B126,IF(E122>G126,G126*B126,E122*B126))","v":-58.302791999999997},3810.64,3810.64]
[12,-0.06,"AV .. Arbeitslosenversicherung (ab 2009)",{"$f":"E127*A127","v":-2743.6607999999997},{"$f":"IF(E122<F127,F127*B127,IF(E122>G127,G127*B127,E122*B127))","v":-228.63839999999999},3810.64,3810.64]
[12,{"$f":"ROUND(D128/D122,3)","v":-3.8079999999999998},"derzeitige SV dieses Jahres, ca.",{"$f":"SUM(D123:D127)","v":-5261.2739039999997},{"$f":"SUM(E123:E127)","v":-438.43949200000003}]
[null,null,"UV, KV, PV - Zahlung 1. Quartal d. J."]
[null,null,"UV, KV, PV - Zahlung 2. Quartal d. J."]
[null,null,"UV, KV, PV - Zahlung 3. Quartal d. J."]
[null,null,"UV, KV, PV - Zahlung 4. Quartal d. J."]
[null,null,"KV, PV Rückstellung/Vorauszahlung d. J.",null,null,{"$f":"IF(E122>G124,ROUND(D134*-1,2),IF(E122<F125,ROUND(D134*-1,2),IF(D134>0,0,ROUND(SUM(D128:D133)*-1/(1+SUM(B124:B125)*-1),2))))","v":5261.27},"RSt / Vzhlg"]
[null,null,{"$f":"IF(D134>0,\"KV, PV - Überzahlung dieses Jahres\",\"KV, PV - Nachzahlung dieses Jahres\")","v":"KV, PV - Nachzahlung dieses Jahres"},{"$f":"SUM(D128:D133)","v":-5261.2739039999997},{"$f":"D134/A128","v":-438.43949199999997}]

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["ein/aus","rvo.at","Einnahmen/Ausgaben","Januar","Februar","März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember","gesamt"]
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["aus","775",{"$f":"Übersicht!C23","v":"Aus- und Fortbildung, Seminare"},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B23),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B23),Einzelposten!$K$11:$K$210)","v":0},0]
["aus","780",{"$f":"Übersicht!C24","v":"Spesen des Geldverkehrs"},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B24),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B24),Einzelposten!$K$11:$K$210)","v":0},0]
["aus","790",{"$f":"Übersicht!C25","v":"sonstige Aufwendungen"},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B25),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B25),Einzelposten!$K$11:$K$210)","v":0},0]
["aus","830",{"$f":"Übersicht!C26","v":"Zinsen und ähnliche Aufwendungen"},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B26),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B26),Einzelposten!$K$11:$K$210)","v":0},0]
[null,null,{"$f":"IF(P27<0,\"   V e r l u s t\",\"   G e w i n n   ( Ü b e r s c h u s s )\")","v":"   G e w i n n   ( Ü b e r s c h u s s )"},{"$f":"SUM(D3:D26)","v":1954.22},{"$f":"SUM(E3:E26)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,1625.32]
[]
[null,"rvo.at","EBITDA ","Januar","Februar","März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember","gesamt"]
[null,null,"Umsatz",{"$f":"SUM(D3:D4)","v":2000},{"$f":"SUM(E3:E4)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D30:O30)","v":2000}]
[null,null,"Direkter Aufwand (WES, Fremdl.)",{"$f":"SUM(D5:D6)","v":0},{"$f":"SUM(E5:E6)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D31:O31)","v":0}]
[null,null,"Rohertrag",{"$f":"SUM(D30:D31)","v":2000},{"$f":"SUM(E30:E31)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(P30:P31)","v":2000}]
[null,null,"Personalkosten u. Overheads",{"$f":"SUM(D7,D10:D25)","v":-18},{"$f":"SUM(E7,E10:E25)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(D33:O33)","v":-346.9}]
[null,null,"EBITDA (Ergebnis vor Zinsen u. Afa)",{"$f":"SUM(D32:D33)","v":1982},{"$f":"SUM(E32:E33)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(P32:P33)","v":1653.1}]
[null,null,"Finanzergebnis (Zinsen)",{"$f":"D26","v":0},{"$f":"E26","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D35:O35)","v":0}]
[null,null,"Ergebnis nach Zinsen, vor Afa",{"$f":"SUM(D34:D35)","v":1982},{"$f":"SUM(E34:E35)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(P34:P35)","v":1653.1}]
[null,null,"Afa",{"$f":"SUM(D8:D9)","v":-27.78},{"$f":"SUM(E8:E9)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D37:O37)","v":-27.78}]
[null,null,{"$f":"IF(P38<0,\"   V e r l u s t\",\"   G e w i n n   ( Ü b e r s c h u s s )\")","v":"   G e w i n n   ( Ü b e r s c h u s s )"},{"$f":"SUM(D36:D37)","v":1954.22},{"$f":"SUM(E36:E37)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(P36:P37)","v":1625.32}]
[]
[null,"rvo.at","Cashflow","Januar","Februar","März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember","gesamt"]
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[null,"o","Abflüsse operativer Bereich",{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(D$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":-18},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(E$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":-23},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(F$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(G$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(H$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(I$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(J$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(K$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(L$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(M$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":-5.9},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(N$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(O$1,$B42),Einzelposten!$AU$11:$AU$210)*-1","v":-300},-346.9]
[null,"o","Saldo operativer Bereich",{"$f":"SUM(D41:D42)","v":1982},{"$f":"SUM(E41:E42)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(P41:P42)","v":1653.1}]
[null,"i","Saldo Investitionsbereich (netto)",{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(D$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(E$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(F$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(G$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(H$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(I$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(J$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(K$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(L$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(M$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(N$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(O$1,$B44),Einzelposten!$AV$11:$AV$210)","v":0},0]
[null,"f","Saldo Finanzierungsbereich",{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(D$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(E$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(F$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(G$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(H$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(I$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(J$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(K$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(L$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(M$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(N$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},{"$f":"SUMIF(Einzelposten!$P$11:$P$210,CONCATENATE(O$1,$B45),Einzelposten!$AW$11:$AW$210)","v":0},0]
[null,null,"C a s h f l o w   \"betrieblich\"",{"$f":"SUM(D43:D45)","v":1982},{"$f":"SUM(E43:E45)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(P43:P45)","v":1653.1}]
[null,"992","Einkommensteuer bezahlt",{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B47),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B47),Einzelposten!$K$11:$K$210)","v":0},0]
[null,"998","Private Lebensführung",{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B48),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B48),Einzelposten!$K$11:$K$210)","v":0},0]
[null,"999","Private Durchläufer",{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(D$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(E$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(F$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(G$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(H$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(I$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(J$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(K$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(L$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(M$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(N$1,$B49),Einzelposten!$K$11:$K$210)","v":0},{"$f":"SUMIF(Einzelposten!$O$11:$O$210,CONCATENATE(O$1,$B49),Einzelposten!$K$11:$K$210)","v":0},0]
[null,null,"C a s h f l o w   \"total\"",{"$f":"SUM(D46:D49)","v":1982},{"$f":"SUM(E46:E49)","v":-23},0,0,0,0,0,0,0,-5.9,0,-300,{"$f":"SUM(P46:P49)","v":1653.1}]
[null,null,"Cash at start of period",{"$f":"SUM(Einzelposten!H3:H4)","v":130},{"$f":"D52","v":2112},{"$f":"E52","v":2089},2089,2089,2089,2089,2089,2089,2089,2083.1,2083.1,{"$f":"D51","v":130}]
[null,null,"Cash at end of period",{"$f":"SUM(D50:D51)","v":2112},{"$f":"SUM(E50:E51)","v":2089},2089,2089,2089,2089,2089,2089,2089,2083.1,2083.1,1783.1,1783.1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kassa/Banksaldo:",{"$f":"SUM(Einzelposten!M3:M4)","v":1783.1}]

{"sheet":"Cash","index":4,"n_rows":380,"n_cols":15,"rows_kept":380,"cut":false,"hidden":false,"merged":[[10,0,10,1],[8,4,8,5],[8,2,8,3]]}
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,"balance / saldo",null,null,null,"start","+","-","end","s    +    -    e","diff",null,"Year",{"$f":"O9","v":2025}]
[null,{"$f":"Einzelposten!E3","v":"K"},{"$f":"Einzelposten!G3","v":"Kassa"},null,null,{"$f":"B3","v":"K"},{"$f":"Einzelposten!H3","v":30},{"$f":"Einzelposten!I3","v":0},{"$f":"Einzelposten!J3","v":346.9},{"$f":"Einzelposten!M3","v":-316.89999999999998},null,{"$f":"J3-G3","v":-346.9},{"$f":"L3","v":-346.9}]
[null,{"$f":"Einzelposten!E4","v":"B"},{"$f":"Einzelposten!G4","v":"Bank"},null,null,{"$f":"B4","v":"B"},{"$f":"Einzelposten!H4","v":100},{"$f":"Einzelposten!I4","v":2000},{"$f":"Einzelposten!J4","v":0},{"$f":"Einzelposten!M4","v":2100},null,{"$f":"J4-G4","v":2000},{"$f":"L4","v":2000}]
[null,"<>","total cash funds",null,null,{"$f":"B5","v":"<>"},{"$f":"ROUND(SUM(G3:G4),2)","v":130},{"$f":"ROUND(SUM(H3:H4),2)","v":2000},{"$f":"ROUND(SUM(I3:I4),2)","v":346.9},{"$f":"ROUND(SUM(J3:J4),2)","v":1783.1},null,{"$f":"J5-G5","v":1653.1},{"$f":"L5","v":1653.1},null,{"$f":"A11","v":true}]
[null,{"$f":"\"\"","v":""},"non-cash transactions",null,null,{"$f":"B6","v":""},null,{"$f":"Einzelposten!I5","v":0},{"$f":"Einzelposten!J5","v":27.78},{"$f":"Einzelposten!M5","v":-27.78},null,{"$f":"J6-G6","v":-27.78},{"$f":"L6","v":-27.78}]
[]
[null,null,null,null,null,null,"start","+","-","end","s     +     -     e","diff"]
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[]
[{"$f":"AND(ROUND(J9-N45,2)=0)","v":true}]
[]
["Day","Rec","January","February","March","April","May","June","July","August","September","October","November","December","Balance"]
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[22,"Aug",2100]
[23,"Aug",2100]
[24,"Aug",2100]
[25,"Aug",2100]
[26,"Aug",2100]
[27,"Aug",2100]
[28,"Aug",2100]
[29,"Aug",2100]
[30,"Aug",2100]
[31,"Aug",2100]
[1,"Sep",{"$f":"K15","v":2100}]
[2,"Sep",{"$f":"K16","v":2100}]
[3,"Sep",2100]
[4,"Sep",2100]
[5,"Sep",2100]
[6,"Sep",2100]
[7,"Sep",2100]
[8,"Sep",2100]
[9,"Sep",2100]
[10,"Sep",2100]
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[]
[]
[{"$f":"CONCATENATE(\"Einnahmen-Ausgaben-Rechnung \nfür das Jahr \",YEAR(Einzelposten!D11))","v":"Einnahmen-Ausgaben-Rechnung \nfür das Jahr 2025"}]
[]
["I","   E i n n a h m e n"]
[null,"1.",{"$f":"Übersicht!C3","v":"Erlöse "},null,null,{"$f":"Monate!P3","v":2000}]
[null,"2.",{"$f":"Übersicht!C4","v":"sonstige Erlöse"},null,null,{"$f":"Monate!P4","v":0}]
[null,null,null,null,null,{"$f":"SUM(F6:F7)","v":2000}]
["II","   A u s g a b e n"]
[null,"1.",{"$f":"Übersicht!C5","v":"Wareneinkauf"},null,null,{"$f":"Monate!P5","v":0}]
[null,"2.",{"$f":"Übersicht!C6","v":"Fremdleistungen"},null,null,{"$f":"Monate!P6","v":0}]
[null,"3.",{"$f":"Übersicht!C7","v":"Personalkosten"},null,null,{"$f":"Monate!P7","v":0}]
[null,"4.","Absetzung für Abnutzung",null,null,{"$f":"SUM(Monate!P8:P9)","v":-27.78}]
[null,"5.","sonstige Ausgaben",null,null,{"$f":"SUM(E15:E31)","v":-346.9}]
[null,null,"-",{"$f":"Übersicht!C10","v":"Abgaben und Beiträge"},{"$f":"Monate!P10","v":0}]
[null,null,"-",{"$f":"Übersicht!C11","v":"Instandhaltungen, Kleinmaterialien"},{"$f":"Monate!P11","v":0}]
[null,null,"-",{"$f":"Übersicht!C12","v":"Energie-, Betriebskosten"},{"$f":"Monate!P12","v":0}]
[null,null,"-",{"$f":"Übersicht!C13","v":"Porto-, Fracht-, Transportaufwand d. Dritte"},{"$f":"Monate!P13","v":0}]
[null,null,"-",{"$f":"Übersicht!C14","v":"KFZ-Aufwand (ohne AfA, Leasing u. Kilometergeld"},{"$f":"Monate!P14","v":-5.9}]
[null,null,"-",{"$f":"Übersicht!C15","v":"Reise-, Fahrtspesen, Taggelder (inkl. Kilometergelder)"},{"$f":"Monate!P15","v":0}]
[null,null,"-",{"$f":"Übersicht!C16","v":"Telekommunikation"},{"$f":"Monate!P16","v":0}]
[null,null,"-",{"$f":"Übersicht!C17","v":"Geschäftsmieten, Leasing, Raumkosten"},{"$f":"Monate!P17","v":-300}]
[null,null,"-",{"$f":"Übersicht!C18","v":"Lizenz- u. Wartungsgebühren, Provisionen"},{"$f":"Monate!P18","v":0}]
[null,null,"-",{"$f":"Übersicht!C19","v":"Büromaterial, Fachliteratur"},{"$f":"Monate!P19","v":-41}]
[null,null,"-",{"$f":"Übersicht!C20","v":"Werbung, Repräsentationen"},{"$f":"Monate!P20","v":0}]
[null,null,"-",{"$f":"Übersicht!C21","v":"Versicherung, Beratung"},{"$f":"Monate!P21","v":0}]
[null,null,"-",{"$f":"Übersicht!C22","v":"Pflichtversicherung Unternehmer (SVA)"},{"$f":"Monate!P22","v":0}]
[null,null,"-",{"$f":"Übersicht!C23","v":"Aus- und Fortbildung, Seminare"},{"$f":"Monate!P23","v":0}]
[null,null,"-",{"$f":"Übersicht!C24","v":"Spesen des Geldverkehrs"},{"$f":"Monate!P24","v":0}]
[null,null,"-",{"$f":"Übersicht!C25","v":"sonstige Aufwendungen"},{"$f":"Monate!P25","v":0}]
[null,null,"-",{"$f":"Übersicht!C26","v":"Zinsen und ähnliche Aufwendungen"},{"$f":"Monate!P26","v":0}]
[null,null,null,null,null,{"$f":"SUM(F10:F14)","v":-374.67999999999995}]
["III",{"$f":"Übersicht!C27","v":"   G e w i n n   ( Ü b e r s c h u s s )"},null,null,null,{"$f":"SUM(F8,F32)","v":1625.3200000000002}]

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["ESt-Tarif 2025","Grenz% 2025","Bandbreite","Additiv","%steigerung"]
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[21617,-0.2,{"$f":"A3-A4","v":-8309},{"$f":"B4*C4","v":1661.8000000000002},{"$f":"B3-B4","v":0.2}]
[35836,-0.3,-14219,{"$f":"B5*C5+D4","v":5927.5},9.9999999999999978E-2]
[69166,-0.4,-33330,{"$f":"B6*C6+D5","v":19259.5},0.10000000000000003]
[103072,-0.48,-33906,{"$f":"B7*C7+D6","v":35534.379999999997},7.999999999999996E-2]
[1000000,-0.5,-896928,{"$f":"B8*C8+D7","v":483998.38},2.0000000000000018E-2]
[">",-0.55000000000000004,null,null,5.0000000000000044E-2]
[]
["Einkommen","Grenz% 2025","Steuer 2025","Steuer 2024","Vorteil 2025:2024","Effektiv% 2025","Vorteil 2025:2024"]
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[11000,{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=18000,\"-25 %\",IF(A13<=31000,\"-35 %\",IF(A13<=60000,\"-42 %\",IF(A13<=90000,\"-48 %\",IF(A13<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":0},{"$f":"ROUND(IF(A13<$A$3,0,IF(A13<$A$4,(A13-$A$3)*$B$4,IF(A13<$A$5,(A13-$A$4)*$B$5-$D$4,IF(A13<$A$6,(A13-$A$5)*$B$6-$D$5,IF(A13<$A$7,(A13-$A$6)*$B$7-$D$6,IF(A13<$A$8,(A13-$A$7)*$B$8-$D$7,(A13-$A$8)*$B$9-$D$8)))))),2)","v":0},{"$f":"ROUND(IF(A13<12816,0,IF(A13<20818,(A13-12816)*-0.2,IF(A13<34513,(A13-20818)*-0.3-1600.4,IF(A13<66612,(A13-34513)*-0.4-5708.9,IF(A13<99266,(A13-66612)*-0.48-18548.5,IF(A13<1000000,(A13-99266)*-0.5-34222.42,(A13-1000000)*-0.55-484589.42)))))),2)","v":0},0,{"$f":"ROUND(C13/A13,4)","v":0},0,null,null,"Gleiches gilt für die Gewinnfreibeträge."]
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[15000,-0.2,-338.4,-436.8,98.400000000000034,-2.2599999999999999E-2,6.6E-3]
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[19000,-0.2,-1138.4000000000001,-1236.8,98.399999999999864,-5.9900000000000002E-2,5.1999999999999998E-3]
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[27000,-0.3,-3276.7,-3455,178.30000000000018,-0.12139999999999999,6.6E-3]
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[40000,-0.4,-7593.1,-7903.7,310.59999999999945,-0.1898,7.7999999999999996E-3]
[45000,-0.4,-9593.1,-9903.7000000000007,310.60000000000036,-0.2132,6.8999999999999999E-3]
[50000,-0.4,-11593.1,-11903.7,310.60000000000036,-0.2319,6.1999999999999998E-3]
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[80000,-0.48,-24459.82,-24974.74,514.92000000000189,-0.30570000000000003,6.4000000000000003E-3]
[85000,-0.48,-26859.82,-27374.74,514.92000000000189,-0.316,6.1000000000000004E-3]
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[200000,-0.5,-83998.38,-84589.42,591.0399999999936,-0.42,3.0000000000000001E-3]
[300000,-0.5,-133998.38,-134589.42000000001,591.04000000000815,-0.44669999999999999,2E-3]
[400000,-0.5,-183998.38,-184589.42,591.04000000000815,-0.46,1.5E-3]
[500000,-0.5,-233998.38,-234589.42,591.04000000000815,-0.46800000000000003,1.1999999999999999E-3]
[600000,-0.5,-283998.38,-284589.42,591.03999999997905,-0.4733,1E-3]
[700000,-0.5,-333998.38,-334589.42,591.03999999997905,-0.47710000000000002,8.0000000000000004E-4]
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[1030000,-0.55000000000000004,-500498.38,-501089.42,591.03999999997905,-0.4859,5.9999999999999995E-4]
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[1400000,-0.55000000000000004,-703998.38,-704589.42,591.04000000003725,-0.50290000000000001,4.0000000000000002E-4]
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[1900000,-0.55000000000000004,-978998.38,-979589.42,591.04000000003725,-0.51529999999999998,2.9999999999999997E-4]
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["ESt-Tariftabelle 2024 (AT)",null,null,null,null,"rvo.at","rvo.at"]
["ESt-Tarif 2024","Grenz% 2023","Bandbreite","Additiv","%steigerung"]
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[20818,-0.2,{"$f":"A3-A4","v":-8002},{"$f":"B4*C4","v":1600.4},{"$f":"B3-B4","v":0.2}]
[34513,-0.3,-13695,{"$f":"B5*C5+D4","v":5708.9},9.9999999999999978E-2]
[66612,-0.4,-32099,{"$f":"B6*C6+D5","v":18548.5},0.10000000000000003]
[99266,-0.48,-32654,{"$f":"B7*C7+D6","v":34222.42},7.999999999999996E-2]
[1000000,-0.5,-900734,{"$f":"B8*C8+D7","v":484589.42},2.0000000000000018E-2]
[">",-0.55000000000000004,null,null,5.0000000000000044E-2]
[]
["Einkommen","Grenz% 2024","Steuer 2024","Steuer 2023","Vorteil 2024:2023","Effektiv% 2024","Vorteil 2024:2023"]
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[11000,{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=18000,\"-25 %\",IF(A13<=31000,\"-35 %\",IF(A13<=60000,\"-42 %\",IF(A13<=90000,\"-48 %\",IF(A13<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":0},{"$f":"ROUND(IF($A13<$A$3,0,IF($A13<$A$4,($A13-$A$3)*$B$4,IF($A13<$A$5,($A13-$A$4)*$B$5-$D$4,IF($A13<$A$6,($A13-$A$5)*$B$6-$D$5,IF($A13<$A$7,($A13-$A$6)*$B$7-$D$6,IF($A13<$A$8,($A13-$A$7)*$B$8-$D$7,($A13-$A$8)*$B$9-$D$8)))))),2)","v":0},{"$f":"ROUND(IF(A13<11693,0,IF(A13<19134,(A13-11693)*-0.2,IF(A13<32075,(A13-19134)*-0.3-1488.2,IF(A13<62080,(A13-32075)*-0.41-5370.5,IF(A13<93120,(A13-62080)*-0.48-17672.55,IF(A13<1000000,(A13-93120)*-0.5-32571.75,(A13-1000000)*-0.55-486011.75)))))),2)","v":0},{"$f":"C13-D13","v":0},0,0,null,null,"Gleiches gilt für die Gewinnfreibeträge."]
[12000,-0.2,{"$f":"ROUND(IF(A14<$A$3,0,IF(A14<$A$4,(A14-$A$3)*$B$4,IF(A14<$A$5,(A14-$A$4)*$B$5-$D$4,IF(A14<$A$6,(A14-$A$5)*$B$6-$D$5,IF(A14<$A$7,(A14-$A$6)*$B$7-$D$6,IF(A14<$A$8,(A14-$A$7)*$B$8-$D$7,(A14-$A$8)*$B$9-$D$8)))))),2)","v":0},{"$f":"ROUND(IF(A14<11693,0,IF(A14<19134,(A14-11693)*-0.2,IF(A14<32075,(A14-19134)*-0.3-1488.2,IF(A14<62080,(A14-32075)*-0.41-5370.5,IF(A14<93120,(A14-62080)*-0.48-17672.55,IF(A14<1000000,(A14-93120)*-0.5-32571.75,(A14-1000000)*-0.55-486011.75)))))),2)","v":-61.4},61.4,0,5.1000000000000004E-3]
[13000,-0.2,-36.799999999999997,-261.39999999999998,224.59999999999997,-2.8E-3,1.7299999999999999E-2]
[14000,-0.2,-236.8,-461.4,224.59999999999997,-1.6899999999999998E-2,1.6E-2]
[15000,-0.2,-436.8,-661.4,224.59999999999997,-2.9100000000000001E-2,1.4999999999999999E-2]
[16000,-0.2,-636.79999999999995,-861.4,224.60000000000002,-3.9800000000000002E-2,1.4E-2]
[17000,-0.2,-836.8,-1061.4000000000001,224.60000000000014,-4.9200000000000001E-2,1.32E-2]
[18000,-0.2,-1036.8,-1261.4000000000001,224.60000000000014,-5.7599999999999998E-2,1.2500000000000001E-2]
[19000,-0.2,-1236.8,-1461.4,224.60000000000014,-6.5100000000000005E-2,1.18E-2]
[21000,-0.3,-1655,-2048,393,-7.8799999999999995E-2,1.8700000000000001E-2]
[23000,-0.3,-2255,-2648,393,-9.8000000000000004E-2,1.7100000000000001E-2]
[25000,-0.3,-2855,-3248,393,-0.1142,1.5699999999999999E-2]
[27000,-0.3,-3455,-3848,393,-0.128,1.46E-2]
[29000,-0.3,-4055,-4448,393,-0.13980000000000001,1.3599999999999999E-2]
[31000,-0.3,-4655,-5048,393,-0.1502,1.2699999999999999E-2]
[32000,-0.3,-4955,-5348,393,-0.15479999999999999,1.23E-2]
[34000,-0.4,-5555,-6159.75,604.75,-0.16339999999999999,1.78E-2]
[36000,-0.4,-6303.7,-6979.75,676.05000000000018,-0.17510000000000001,1.8800000000000001E-2]
[38000,-0.4,-7103.7,-7799.75,696.05000000000018,-0.18690000000000001,1.83E-2]
[40000,-0.4,-7903.7,-8619.75,716.05000000000018,-0.1976,1.7899999999999999E-2]
[45000,-0.4,-9903.7000000000007,-10669.75,766.04999999999927,-0.22009999999999999,1.7000000000000001E-2]
[50000,-0.4,-11903.7,-12719.75,816.04999999999927,-0.23810000000000001,1.6299999999999999E-2]
[55000,-0.4,-13903.7,-14769.75,866.04999999999927,-0.25280000000000002,1.5699999999999999E-2]
[60000,-0.4,-15903.7,-16819.75,916.04999999999927,-0.2651,1.5299999999999999E-2]
[65000,{"$f":"ROUND(IF(A37<=11000,0,IF(A37<=18000,\"-25 %\",IF(A37<=31000,\"-35 %\",IF(A37<=60000,\"-42 %\",IF(A37<=90000,\"-48 %\",IF(A37<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":-0.48},-17903.7,-19074.150000000001,1170.4500000000007,-0.27539999999999998,1.7999999999999999E-2]
[70000,-0.48,-20174.740000000002,-21474.15,1299.4099999999999,-0.28820000000000001,1.8599999999999998E-2]
[75000,-0.48,-22574.74,-23874.15,1299.4099999999999,-0.30099999999999999,1.7299999999999999E-2]
[80000,-0.48,-24974.74,-26274.15,1299.4099999999999,-0.31219999999999998,1.6199999999999999E-2]
[85000,-0.48,-27374.74,-28674.15,1299.4099999999999,-0.3221,1.5299999999999999E-2]
[90000,-0.48,-29774.74,-31074.15,1299.4099999999999,-0.33079999999999998,1.44E-2]
[95000,-0.48,-32174.74,-33511.75,1337.0099999999984,-0.3387,1.41E-2]
[100000,-0.5,-34589.42,-36011.75,1422.3300000000017,-0.34589999999999999,1.4200000000000001E-2]
[200000,-0.5,-84589.42,-86011.75,1422.3300000000017,-0.4229,7.1000000000000004E-3]
[300000,-0.5,-134589.42000000001,-136011.75,1422.3299999999872,-0.4486,4.7000000000000002E-3]
[400000,-0.5,-184589.42,-186011.75,1422.3299999999872,-0.46150000000000002,3.5999999999999999E-3]
[500000,-0.5,-234589.42,-236011.75,1422.3299999999872,-0.46920000000000001,2.8E-3]
[600000,-0.5,-284589.42,-286011.75,1422.3300000000163,-0.4743,2.3999999999999998E-3]
[700000,-0.5,-334589.42,-336011.75,1422.3300000000163,-0.47799999999999998,2E-3]
[800000,-0.5,-384589.42,-386011.75,1422.3300000000163,-0.48070000000000002,1.8E-3]
[900000,-0.5,-434589.42,-436011.75,1422.3300000000163,-0.4829,1.6000000000000001E-3]
[1000000,-0.5,-484589.42,-486011.75,1422.3300000000163,-0.48459999999999998,1.4E-3]
[1010000,-0.55000000000000004,-490089.42,-491511.75,1422.3300000000163,-0.48520000000000002,1.4E-3]
[1020000,-0.55000000000000004,-495589.42,-497011.75,1422.3300000000163,-0.4859,1.4E-3]
[1030000,-0.55000000000000004,-501089.42,-502511.75,1422.3300000000163,-0.48649999999999999,1.4E-3]
[1040000,-0.55000000000000004,-506589.42,-508011.75,1422.3300000000163,-0.48709999999999998,1.4E-3]
[1047100,-0.55000000000000004,-510494.42,-511916.75,1422.3300000000163,-0.48749999999999999,1.4E-3]
[1050000,-0.55000000000000004,-512089.42,-513511.75,1422.3300000000163,-0.48770000000000002,1.4E-3]
[1060000,-0.55000000000000004,-517589.42,-519011.75,1422.3300000000163,-0.48830000000000001,1.2999999999999999E-3]
[1070000,-0.55000000000000004,-523089.42,-524511.75,1422.3300000000163,-0.4889,1.2999999999999999E-3]
[1080000,-0.55000000000000004,-528589.42000000004,-530011.75,1422.3299999999581,-0.4894,1.2999999999999999E-3]
[1090000,-0.55000000000000004,-534089.42000000004,-535511.75,1422.3299999999581,-0.49,1.2999999999999999E-3]
[1100000,-0.55000000000000004,-539589.42000000004,-541011.75,1422.3299999999581,-0.49049999999999999,1.2999999999999999E-3]
[1150000,-0.55000000000000004,-567089.42000000004,-568511.75,1422.3299999999581,-0.49309999999999998,1.1999999999999999E-3]
[1200000,-0.55000000000000004,-594589.42000000004,-596011.75,1422.3299999999581,-0.4955,1.1999999999999999E-3]
[1300000,-0.55000000000000004,-649589.42000000004,-651011.75,1422.3299999999581,-0.49969999999999998,1.1000000000000001E-3]
[1400000,-0.55000000000000004,-704589.42,-706011.75,1422.3299999999581,-0.50329999999999997,1E-3]
[1500000,-0.55000000000000004,-759589.42,-761011.75,1422.3299999999581,-0.50639999999999996,8.9999999999999998E-4]
[1600000,-0.55000000000000004,-814589.42,-816011.75,1422.3299999999581,-0.5091,8.9999999999999998E-4]
[1700000,-0.55000000000000004,-869589.42,-871011.75,1422.3299999999581,-0.51149999999999995,8.0000000000000004E-4]
[1800000,-0.55000000000000004,-924589.42,-926011.75,1422.3299999999581,-0.51370000000000005,8.0000000000000004E-4]
[1900000,-0.55000000000000004,-979589.42,-981011.75,1422.3299999999581,-0.51559999999999995,6.9999999999999999E-4]
[2000000,-0.55000000000000004,-1034589.42,-1036011.75,1422.3299999999581,-0.51729999999999998,6.9999999999999999E-4]

{"sheet":"ESt-Tarif 2023","index":8,"n_rows":74,"n_cols":11,"rows_kept":74,"cut":false,"hidden":false,"merged":[[0,0,0,4]]}
["ESt-Tariftabelle 2023 (AT)",null,null,null,null,null,"rvo.at","rvo.at"]
["ESt-Tarif 2023","Grenz% 2023","Bandbreite","Additiv","%steigerung"]
[11693,0,{"$f":"0-A3","v":-11693},0,0]
[19134,-0.2,{"$f":"A3-A4","v":-7441},{"$f":"B4*C4","v":1488.2},{"$f":"B3-B4","v":0.2}]
[32075,-0.3,-12941,{"$f":"B5*C5+D4","v":5370.5},9.9999999999999978E-2]
[62080,-0.41,-30005,{"$f":"B6*C6+D5","v":17672.55},0.10999999999999999]
[93120,-0.48,-31040,{"$f":"B7*C7+D6","v":32571.75},7.0000000000000007E-2]
[1000000,-0.5,-906880,{"$f":"B8*C8+D7","v":486011.75},2.0000000000000018E-2]
[">",-0.55000000000000004,null,null,5.0000000000000044E-2]
[]
["Einkommen","Grenz% 2023","Steuer 2023","Steuer 2022","Vorteil 2023:2022","Steuer 2015",null,"Effektiv% 2022","Vorteil 2023:2022"]
[25000,{"$f":"ROUND(IF(A12<=A3,B3,IF(A12<=A4,B4,IF(A12<=A5,B5,IF(A12<=A6,B6,IF(A12<=A7,B7,IF(A12<=A8,B8,B9)))))),3)","v":-0.3},{"$f":"ROUND(IF(A12<$A$3,0,IF(A12<$A$4,(A12-$A$3)*$B$4,IF(A12<$A$5,(A12-$A$4)*$B$5-$D$4,IF(A12<$A$6,(A12-$A$5)*$B$6-$D$5,IF(A12<$A$7,(A12-$A$6)*$B$7-$D$6,IF(A12<$A$8,(A12-$A$7)*$B$8-$D$7,(A12-$A$8)*$B$9-$D$8)))))),2)","v":-3248},{"$f":"ROUND(IF(A12<11000,0,IF(A12<18000,(A12-11000)*-0.2,IF(A12<31000,(A12-18000)*-0.325-1400,IF(A12<60000,(A12-31000)*-0.42-5625,IF(A12<90000,(A12-60000)*-0.48-17805,IF(A12<1000000,(A12-90000)*-0.5-32205,(A12-1000000)*-0.55-487205)))))),2)","v":-3675},{"$f":"G12-D12","v":427},{"$f":"ROUND(IF(A12<=11000,0,IF(A12<=25000,(A12-11000)*5110/14000,IF(A12<=60000,(A12-25000)*15125/35000+5110,(A12-60000)*0.5+20235)))*-1,2)","v":-5110},{"$f":"ROUND(IF(A12<11693,0,IF(A12<19134,(A12-11693)*-0.2,IF(A12<32075,(A12-19134)*-0.3-1488.2,IF(A12<62080,(A12-32075)*-0.41-5370.5,IF(A12<93120,(A12-62080)*-0.48-17672.55,IF(A12<1000000,(A12-93120)*-0.5-32571.75,(A12-1000000)*-0.55-486011.75)))))),2)","v":-3248},{"$f":"ROUND(C12/A12,4)","v":-0.12989999999999999},{"$f":"ROUND(E12/A12,4)","v":1.7100000000000001E-2},"Anmerkung:","Die steuerbegünstigten 13.+14. Bezüge sind im \"Einkommen\" nicht enthalten!"]
[11000,{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=18000,\"-25 %\",IF(A13<=31000,\"-35 %\",IF(A13<=60000,\"-42 %\",IF(A13<=90000,\"-48 %\",IF(A13<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":0},0,{"$f":"ROUND(IF(A13<11000,0,IF(A13<18000,(A13-11000)*-0.2,IF(A13<31000,(A13-18000)*-0.325-1400,IF(A13<60000,(A13-31000)*-0.42-5625,IF(A13<90000,(A13-60000)*-0.48-17805,IF(A13<1000000,(A13-90000)*-0.5-32205,(A13-1000000)*-0.55-487205)))))),2)","v":0},{"$f":"C13-F13","v":0},{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=25000,(A13-11000)*5110/14000,IF(A13<=60000,(A13-25000)*15125/35000+5110,(A13-60000)*0.5+20235)))*-1,2)","v":0},{"$f":"ROUND(IF(A13<11000,0,IF(A13<18000,(A13-11000)*-0.25,IF(A13<31000,(A13-18000)*-0.35-1750,IF(A13<60000,(A13-31000)*-0.42-6300,IF(A13<90000,(A13-60000)*-0.48-18480,IF(A13<1000000,(A13-90000)*-0.5-32880,(A13-1000000)*-0.55-487880)))))),2)","v":0},0,0,null,"Gleiches gilt für die Gewinnfreibeträge."]
[12000,-0.2,-61.4,-200,{"$f":"C14-D14","v":138.6},-365,-250,-5.1000000000000004E-3,1.1599999999999999E-2]
[13000,-0.2,-261.39999999999998,-400,138.60000000000002,-730,-500,-2.01E-2,1.0699999999999999E-2]
[14000,-0.2,-461.4,-600,138.60000000000002,-1095,-750,-3.3000000000000002E-2,9.9000000000000008E-3]
[15000,-0.2,-661.4,-800,138.60000000000002,-1460,-1000,-4.41E-2,9.1999999999999998E-3]
[16000,-0.2,-861.4,-1000,138.60000000000002,-1825,null,-5.3800000000000001E-2,8.6999999999999994E-3]
[17000,-0.2,-1061.4000000000001,-1200,138.59999999999991,-2190,null,-6.2399999999999997E-2,8.2000000000000007E-3]
[18000,-0.2,-1261.4000000000001,-1400,138.59999999999991,-2555,null,-7.0099999999999996E-2,7.7000000000000002E-3]
[19000,-0.2,-1461.4,-1725,263.59999999999991,-2920,{"$f":"ROUND(IF(A21<11000,0,IF(A21<18000,(A21-11000)*-0.25,IF(A21<31000,(A21-18000)*-0.35-1750,IF(A21<60000,(A21-31000)*-0.42-6300,IF(A21<90000,(A21-60000)*-0.48-18480,IF(A21<1000000,(A21-90000)*-0.5-32880,(A21-1000000)*-0.55-487880)))))),2)","v":-2100},-7.6899999999999996E-2,1.3899999999999999E-2]
[21000,-0.3,-2048,-2375,327,-3650,-2800,-9.7500000000000003E-2,1.5599999999999999E-2]
[23000,-0.3,-2648,-3025,377,-4380,-3500,-0.11509999999999999,1.6400000000000001E-2]
[25000,-0.3,-3248,-3675,427,-5110,-4200,-0.12989999999999999,1.7100000000000001E-2]
[27000,-0.3,-3848,-4325,477,-5974.29,-4900,-0.14249999999999999,1.77E-2]
[29000,-0.3,-4448,-4975,527,-6838.57,-5600,-0.15340000000000001,1.8200000000000001E-2]
[31000,-0.3,-5048,-5625,577,-7702.86,-6300,-0.1628,1.8599999999999998E-2]
[32000,-0.3,-5348,-6045,697,-8135,-6720,-0.1671,2.18E-2]
[34000,-0.41,-6159.75,-6885,725.25,-8999.2900000000009,-7560,-0.1812,2.1299999999999999E-2]
[36000,-0.41,-6979.75,-7725,745.25,-9863.57,-8400,-0.19389999999999999,2.07E-2]
[38000,-0.41,-7799.75,-8565,765.25,-10727.86,-9240,-0.20530000000000001,2.01E-2]
[40000,-0.41,-8619.75,-9405,785.25,-11592.14,-10080,-0.2155,1.9599999999999999E-2]
[45000,-0.41,-10669.75,-11505,835.25,-13752.86,-12180,-0.23710000000000001,1.8599999999999998E-2]
[50000,-0.41,-12719.75,-13605,885.25,-15913.57,-14280,-0.25440000000000002,1.77E-2]
[55000,-0.41,-14769.75,-15705,935.25,-18074.29,-16380,-0.26850000000000002,1.7000000000000001E-2]
[60000,-0.41,-16819.75,-17805,985.25,-20235,-18480,-0.28029999999999999,1.6400000000000001E-2]
[65000,{"$f":"ROUND(IF(A37<=11000,0,IF(A37<=18000,\"-25 %\",IF(A37<=31000,\"-35 %\",IF(A37<=60000,\"-42 %\",IF(A37<=90000,\"-48 %\",IF(A37<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":-0.48},-19074.150000000001,-20205,1130.8499999999985,-22735,-20880,-0.29339999999999999,1.7399999999999999E-2]
[70000,-0.48,-21474.15,-22605,1130.8499999999985,-25235,-23280,-0.30680000000000002,1.6199999999999999E-2]
[75000,-0.48,-23874.15,-25005,1130.8499999999985,-27735,-25680,-0.31830000000000003,1.5100000000000001E-2]
[80000,-0.48,-26274.15,-27405,1130.8499999999985,-30235,-28080,-0.32840000000000003,1.41E-2]
[85000,-0.48,-28674.15,-29805,1130.8499999999985,-32735,-30480,-0.33729999999999999,1.3299999999999999E-2]
[90000,-0.48,-31074.15,-32205,1130.8499999999985,-35235,-32880,-0.3453,1.26E-2]
[95000,-0.48,-33511.75,-34705,1193.25,-37735,-35380,-0.3528,1.26E-2]
[100000,-0.5,-36011.75,-37205,1193.25,-40235,-37880,-0.36009999999999998,1.1900000000000001E-2]
[200000,-0.5,-86011.75,-87205,1193.25,-90235,-87880,-0.43009999999999998,6.0000000000000001E-3]
[300000,-0.5,-136011.75,-137205,1193.25,-140235,-137880,-0.45340000000000003,4.0000000000000001E-3]
[400000,-0.5,-186011.75,-187205,1193.25,-190235,-187880,-0.46500000000000002,3.0000000000000001E-3]
[500000,-0.5,-236011.75,-237205,1193.25,-240235,-237880,-0.47199999999999998,2.3999999999999998E-3]
[600000,-0.5,-286011.75,-287205,1193.25,-290235,-287880,-0.47670000000000001,2E-3]
[700000,-0.5,-336011.75,-337205,1193.25,-340235,-337880,-0.48,1.6999999999999999E-3]
[800000,-0.5,-386011.75,-387205,1193.25,-390235,-387880,-0.48249999999999998,1.5E-3]
[900000,-0.5,-436011.75,-437205,1193.25,-440235,-437880,-0.48449999999999999,1.2999999999999999E-3]
[1000000,-0.5,-486011.75,-487205,1193.25,-490235,-487880,-0.48599999999999999,1.1999999999999999E-3]
[1010000,-0.55000000000000004,-491511.75,-492705,1193.25,-495235,-493380,-0.48659999999999998,1.1999999999999999E-3]
[1020000,-0.55000000000000004,-497011.75,-498205,1193.25,-500235,-498880,-0.48730000000000001,1.1999999999999999E-3]
[1030000,-0.55000000000000004,-502511.75,-503705,1193.25,-505235,-504380,-0.4879,1.1999999999999999E-3]
[1040000,-0.55000000000000004,-508011.75,-509205,1193.25,-510235,-509880,-0.48849999999999999,1.1000000000000001E-3]
[1047100,-0.55000000000000004,-511916.75,-513110,1193.25,-513785,-513785,-0.4889,1.1000000000000001E-3]
[1050000,-0.55000000000000004,-513511.75,-514705,1193.25,-515235,-515380,-0.48909999999999998,1.1000000000000001E-3]
[1060000,-0.55000000000000004,-519011.75,-520205,1193.25,-520235,-520880,-0.48959999999999998,1.1000000000000001E-3]
[1070000,-0.55000000000000004,-524511.75,-525705,1193.25,-525235,-526380,-0.49020000000000002,1.1000000000000001E-3]
[1080000,-0.55000000000000004,-530011.75,-531205,1193.25,-530235,-531880,-0.49080000000000001,1.1000000000000001E-3]
[1090000,-0.55000000000000004,-535511.75,-536705,1193.25,-535235,-537380,-0.49130000000000001,1.1000000000000001E-3]
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[1150000,-0.55000000000000004,-568511.75,-569705,1193.25,-565235,-570380,-0.49440000000000001,1E-3]
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[1300000,-0.55000000000000004,-651011.75,-652205,1193.25,-640235,-652880,-0.50080000000000002,8.9999999999999998E-4]
[1400000,-0.55000000000000004,-706011.75,-707205,1193.25,-690235,-707880,-0.50429999999999997,8.9999999999999998E-4]
[1500000,-0.55000000000000004,-761011.75,-762205,1193.25,-740235,-762880,-0.50729999999999997,8.0000000000000004E-4]
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[1700000,-0.55000000000000004,-871011.75,-872205,1193.25,-840235,-872880,-0.51239999999999997,6.9999999999999999E-4]
[1800000,-0.55000000000000004,-926011.75,-927205,1193.25,-890235,-927880,-0.51449999999999996,6.9999999999999999E-4]
[1900000,-0.55000000000000004,-981011.75,-982205,1193.25,-940235,-982880,-0.51629999999999998,5.9999999999999995E-4]
[2000000,-0.55000000000000004,-1036011.75,-1037205,1193.25,-990235,-1037880,-0.51800000000000002,5.9999999999999995E-4]

{"sheet":"ESt-Tarif 2022","index":9,"n_rows":74,"n_cols":11,"rows_kept":74,"cut":false,"hidden":false,"merged":[[0,0,0,4]]}
["ESt-Tariftabelle 2022 (AT) \"Regierungsvorlage\"",null,null,null,null,null,"rvo.at","rvo.at"]
["ESt-Tarif 2022","Grenz% 2022","Bandbreite","Additiv","%steigerung"]
[11000,0,-11000,0,0,null,null,null,null,"Wer in dieser Einkommensteuer-Tariftabelle 2020 eine Systematik erkennen kann ist spitze!"]
[18000,-0.2,{"$f":"A3-A4","v":-7000},{"$f":"B4*C4","v":1400},{"$f":"B3-B4","v":0.2},null,null,null,null,"Man darf die Hoffnung nie aufgeben!"]
[31000,-0.32500000000000001,-13000,{"$f":"B5*C5+D4","v":5625},0.125,null,null,null,null,"\"Sicher Vielleicht kommt mal wer und fragt, …\"???"]
[60000,-0.42,-29000,{"$f":"B6*C6+D5","v":17805},9.4999999999999973E-2]
[90000,-0.48,-30000,{"$f":"B7*C7+D6","v":32205},0.06]
[1000000,-0.5,-910000,{"$f":"B8*C8+D7","v":487205},2.0000000000000018E-2]
[">",-0.55000000000000004,null,null,5.0000000000000044E-2]
[]
["Einkommen","Grenz% 2022","Steuer 2022","Steuer 2019","Vorteil 2022:2019","Steuer 2015",null,"Effektiv% 2022","Vorteil 2022:2019"]
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[11000,{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=18000,\"-25 %\",IF(A13<=31000,\"-35 %\",IF(A13<=60000,\"-42 %\",IF(A13<=90000,\"-48 %\",IF(A13<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":0},0,{"$f":"ROUND(IF(A13<11000,0,IF(A13<18000,(A13-11000)*-0.25,IF(A13<31000,(A13-18000)*-0.35-1750,IF(A13<60000,(A13-31000)*-0.42-6300,IF(A13<90000,(A13-60000)*-0.48-18480,IF(A13<1000000,(A13-90000)*-0.5-32880,(A13-1000000)*-0.55-487880)))))),2)","v":0},{"$f":"C13-F13","v":0},{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=25000,(A13-11000)*5110/14000,IF(A13<=60000,(A13-25000)*15125/35000+5110,(A13-60000)*0.5+20235)))*-1,2)","v":0},{"$f":"ROUND(IF(A13<11000,0,IF(A13<18000,(A13-11000)*-0.25,IF(A13<31000,(A13-18000)*-0.35-1750,IF(A13<60000,(A13-31000)*-0.42-6300,IF(A13<90000,(A13-60000)*-0.48-18480,IF(A13<1000000,(A13-90000)*-0.5-32880,(A13-1000000)*-0.55-487880)))))),2)","v":0},0,0,null,"Gleiches gilt für die Gewinnfreibeträge."]
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[14000,-0.2,-600,-750,150,-1095,-750,-4.2900000000000001E-2,1.0699999999999999E-2]
[15000,-0.2,-800,-1000,200,-1460,-1000,-5.33E-2,1.3299999999999999E-2]
[16000,-0.2,-1000,-1250,250,-1825,null,-6.25E-2,1.5599999999999999E-2]
[17000,-0.2,-1200,-1500,300,-2190,null,-7.0599999999999996E-2,1.7600000000000001E-2]
[18000,-0.2,-1400,-1750,350,-2555,null,-7.7799999999999994E-2,1.9400000000000001E-2]
[19000,-0.32500000000000001,-1725,-2100,375,-2920,{"$f":"ROUND(IF(A21<11000,0,IF(A21<18000,(A21-11000)*-0.25,IF(A21<31000,(A21-18000)*-0.35-1750,IF(A21<60000,(A21-31000)*-0.42-6300,IF(A21<90000,(A21-60000)*-0.48-18480,IF(A21<1000000,(A21-90000)*-0.5-32880,(A21-1000000)*-0.55-487880)))))),2)","v":-2100},-9.0800000000000006E-2,1.9699999999999999E-2]
[21000,-0.32500000000000001,-2375,-2800,425,-3650,-2800,-0.11310000000000001,2.0199999999999999E-2]
[23000,-0.32500000000000001,-3025,-3500,475,-4380,-3500,-0.13150000000000001,2.07E-2]
[25000,-0.32500000000000001,-3675,-4200,525,-5110,-4200,-0.14699999999999999,2.1000000000000001E-2]
[27000,-0.32500000000000001,-4325,-4900,575,-5974.29,-4900,-0.16020000000000001,2.1299999999999999E-2]
[29000,-0.32500000000000001,-4975,-5600,625,-6838.57,-5600,-0.1716,2.1600000000000001E-2]
[31000,-0.32500000000000001,-5625,-6300,675,-7702.86,-6300,-0.18149999999999999,2.18E-2]
[32000,{"$f":"ROUND(IF(A28<=11000,0,IF(A28<=18000,\"-25 %\",IF(A28<=31000,\"-35 %\",IF(A28<=60000,\"-42 %\",IF(A28<=90000,\"-48 %\",IF(A28<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":-0.42},-6045,-6720,675,-8135,-6720,-0.18890000000000001,2.1100000000000001E-2]
[34000,-0.42,-6885,-7560,675,-8999.2900000000009,-7560,-0.20250000000000001,1.9900000000000001E-2]
[36000,-0.42,-7725,-8400,675,-9863.57,-8400,-0.21460000000000001,1.8800000000000001E-2]
[38000,-0.42,-8565,-9240,675,-10727.86,-9240,-0.22539999999999999,1.78E-2]
[40000,-0.42,-9405,-10080,675,-11592.14,-10080,-0.2351,1.6899999999999998E-2]
[45000,-0.42,-11505,-12180,675,-13752.86,-12180,-0.25569999999999998,1.4999999999999999E-2]
[50000,-0.42,-13605,-14280,675,-15913.57,-14280,-0.27210000000000001,1.35E-2]
[55000,-0.42,-15705,-16380,675,-18074.29,-16380,-0.28549999999999998,1.23E-2]
[60000,-0.42,-17805,-18480,675,-20235,-18480,-0.29680000000000001,1.1299999999999999E-2]
[65000,-0.48,-20205,-20880,675,-22735,-20880,-0.31080000000000002,1.04E-2]
[70000,-0.48,-22605,-23280,675,-25235,-23280,-0.32290000000000002,9.5999999999999992E-3]
[75000,-0.48,-25005,-25680,675,-27735,-25680,-0.33339999999999997,8.9999999999999993E-3]
[80000,-0.48,-27405,-28080,675,-30235,-28080,-0.34260000000000002,8.3999999999999995E-3]
[85000,-0.48,-29805,-30480,675,-32735,-30480,-0.35060000000000002,7.9000000000000008E-3]
[90000,-0.48,-32205,-32880,675,-35235,-32880,-0.35780000000000001,7.4999999999999997E-3]
[95000,-0.5,-34705,-35380,675,-37735,-35380,-0.36530000000000001,7.1000000000000004E-3]
[100000,-0.5,-37205,-37880,675,-40235,-37880,-0.37209999999999999,6.7999999999999996E-3]
[200000,-0.5,-87205,-87880,675,-90235,-87880,-0.436,3.3999999999999998E-3]
[300000,-0.5,-137205,-137880,675,-140235,-137880,-0.45739999999999997,2.3E-3]
[400000,-0.5,-187205,-187880,675,-190235,-187880,-0.46800000000000003,1.6999999999999999E-3]
[500000,-0.5,-237205,-237880,675,-240235,-237880,-0.47439999999999999,1.4E-3]
[600000,-0.5,-287205,-287880,675,-290235,-287880,-0.47870000000000001,1.1000000000000001E-3]
[700000,-0.5,-337205,-337880,675,-340235,-337880,-0.48170000000000002,1E-3]
[800000,-0.5,-387205,-387880,675,-390235,-387880,-0.48399999999999999,8.0000000000000004E-4]
[900000,-0.5,-437205,-437880,675,-440235,-437880,-0.48580000000000001,8.0000000000000004E-4]
[1000000,-0.5,-487205,-487880,675,-490235,-487880,-0.48720000000000002,6.9999999999999999E-4]
[1010000,-0.55000000000000004,-492705,-493380,675,-495235,-493380,-0.48780000000000001,6.9999999999999999E-4]
[1020000,-0.55000000000000004,-498205,-498880,675,-500235,-498880,-0.4884,6.9999999999999999E-4]
[1030000,-0.55000000000000004,-503705,-504380,675,-505235,-504380,-0.48899999999999999,6.9999999999999999E-4]
[1040000,-0.55000000000000004,-509205,-509880,675,-510235,-509880,-0.48959999999999998,5.9999999999999995E-4]
[1047100,-0.55000000000000004,-513110,-513785,675,-513785,-513785,-0.49,5.9999999999999995E-4]
[1050000,-0.55000000000000004,-514705,-515380,675,-515235,-515380,-0.49020000000000002,5.9999999999999995E-4]
[1060000,-0.55000000000000004,-520205,-520880,675,-520235,-520880,-0.49080000000000001,5.9999999999999995E-4]
[1070000,-0.55000000000000004,-525705,-526380,675,-525235,-526380,-0.49130000000000001,5.9999999999999995E-4]
[1080000,-0.55000000000000004,-531205,-531880,675,-530235,-531880,-0.4919,5.9999999999999995E-4]
[1090000,-0.55000000000000004,-536705,-537380,675,-535235,-537380,-0.4924,5.9999999999999995E-4]
[1100000,-0.55000000000000004,-542205,-542880,675,-540235,-542880,-0.4929,5.9999999999999995E-4]
[1150000,-0.55000000000000004,-569705,-570380,675,-565235,-570380,-0.49540000000000001,5.9999999999999995E-4]
[1200000,-0.55000000000000004,-597205,-597880,675,-590235,-597880,-0.49769999999999998,5.9999999999999995E-4]
[1300000,-0.55000000000000004,-652205,-652880,675,-640235,-652880,-0.50170000000000003,5.0000000000000001E-4]
[1400000,-0.55000000000000004,-707205,-707880,675,-690235,-707880,-0.50509999999999999,5.0000000000000001E-4]
[1500000,-0.55000000000000004,-762205,-762880,675,-740235,-762880,-0.5081,5.0000000000000001E-4]
[1600000,-0.55000000000000004,-817205,-817880,675,-790235,-817880,-0.51080000000000003,4.0000000000000002E-4]
[1700000,-0.55000000000000004,-872205,-872880,675,-840235,-872880,-0.5131,4.0000000000000002E-4]
[1800000,-0.55000000000000004,-927205,-927880,675,-890235,-927880,-0.5151,4.0000000000000002E-4]
[1900000,-0.55000000000000004,-982205,-982880,675,-940235,-982880,-0.51700000000000002,4.0000000000000002E-4]
[2000000,-0.55000000000000004,-1037205,-1037880,675,-990235,-1037880,-0.51859999999999995,2.9999999999999997E-4]

{"sheet":"ESt-Tarif 2020","index":10,"n_rows":74,"n_cols":11,"rows_kept":74,"cut":false,"hidden":false,"merged":[[0,0,0,4]]}
["ESt-Tariftabelle 2020 (AT)",null,null,null,null,null,"rvo.at","rvo.at"]
["ESt-Tarif 2020","Grenz% 2020","Bandbreite","Additiv","%steigerung"]
[11000,0,-11000,0,0,null,null,null,null,"Wer in dieser Einkommensteuer-Tariftabelle 2020 eine Systematik erkennen kann ist spitze!"]
[18000,-0.2,{"$f":"A3-A4","v":-7000},{"$f":"B4*C4","v":1400},{"$f":"B3-B4","v":0.2},null,null,null,null,"Man darf die Hoffnung nie aufgeben!"]
[31000,-0.35,-13000,{"$f":"B5*C5+D4","v":5950},0.14999999999999997,null,null,null,null,"\"Sicher Vielleicht kommt mal wer und fragt, …\"???"]
[60000,-0.42,-29000,{"$f":"B6*C6+D5","v":18130},7.0000000000000007E-2]
[90000,-0.48,-30000,{"$f":"B7*C7+D6","v":32530},0.06]
[1000000,-0.5,-910000,{"$f":"B8*C8+D7","v":487530},2.0000000000000018E-2]
[">",-0.55000000000000004,null,null,5.0000000000000044E-2]
[]
["Einkommen","Grenz% 2020","Steuer 2020","Steuer 2019","Vorteil 2020:2019","Steuer 2015",null,"Effektiv% 2020","Vorteil 2020:2019"]
[20000,{"$f":"ROUND(IF(A12<=11000,0,IF(A12<=18000,\"-20 %\",IF(A12<=31000,\"-35 %\",IF(A12<=60000,\"-42 %\",IF(A12<=90000,\"-48 %\",IF(A12<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":-0.35},{"$f":"ROUND(IF(A12<$A$3,0,IF(A12<$A$4,(A12-$A$3)*$B$4,IF(A12<$A$5,(A12-$A$4)*$B$5-$D$4,IF(A12<$A$6,(A12-$A$5)*$B$6-$D$5,IF(A12<$A$7,(A12-$A$6)*$B$7-$D$6,IF(A12<$A$8,(A12-$A$7)*$B$8-$D$7,(A12-$A$8)*$B$9-$D$8)))))),2)","v":-2100},{"$f":"ROUND(IF(A12<11000,0,IF(A12<18000,(A12-11000)*-0.25,IF(A12<31000,(A12-18000)*-0.35-1750,IF(A12<60000,(A12-31000)*-0.42-6300,IF(A12<90000,(A12-60000)*-0.48-18480,IF(A12<1000000,(A12-90000)*-0.5-32880,(A12-1000000)*-0.55-487880)))))),2)","v":-2450},{"$f":"G12-D12","v":350},{"$f":"ROUND(IF(A12<=11000,0,IF(A12<=25000,(A12-11000)*5110/14000,IF(A12<=60000,(A12-25000)*15125/35000+5110,(A12-60000)*0.5+20235)))*-1,2)","v":-3285},{"$f":"ROUND(IF(A12<11000,0,IF(A12<18000,(A12-11000)*-0.2,IF(A12<31000,(A12-18000)*-0.35-1400,IF(A12<60000,(A12-31000)*-0.42-5950,IF(A12<90000,(A12-60000)*-0.48-18130,IF(A12<1000000,(A12-90000)*-0.5-32530,(A12-1000000)*-0.55-487530)))))),2)","v":-2100},{"$f":"ROUND(C12/A12,4)","v":-0.105},{"$f":"ROUND(E12/A12,4)","v":1.7500000000000002E-2},"Anmerkung:","Die steuerbegünstigten 13.+14. Bezüge sind im \"Einkommen\" nicht enthalten!"]
[11000,{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=18000,\"-25 %\",IF(A13<=31000,\"-35 %\",IF(A13<=60000,\"-42 %\",IF(A13<=90000,\"-48 %\",IF(A13<=1000000,\"-50 %\",\"-55 %\")))))),2)","v":0},0,{"$f":"ROUND(IF(A13<11000,0,IF(A13<18000,(A13-11000)*-0.25,IF(A13<31000,(A13-18000)*-0.35-1750,IF(A13<60000,(A13-31000)*-0.42-6300,IF(A13<90000,(A13-60000)*-0.48-18480,IF(A13<1000000,(A13-90000)*-0.5-32880,(A13-1000000)*-0.55-487880)))))),2)","v":0},{"$f":"C13-F13","v":0},{"$f":"ROUND(IF(A13<=11000,0,IF(A13<=25000,(A13-11000)*5110/14000,IF(A13<=60000,(A13-25000)*15125/35000+5110,(A13-60000)*0.5+20235)))*-1,2)","v":0},{"$f":"ROUND(IF(A13<11000,0,IF(A13<18000,(A13-11000)*-0.25,IF(A13<31000,(A13-18000)*-0.35-1750,IF(A13<60000,(A13-31000)*-0.42-6300,IF(A13<90000,(A13-60000)*-0.48-18480,IF(A13<1000000,(A13-90000)*-0.5-32880,(A13-1000000)*-0.55-487880)))))),2)","v":0},0,0,null,"Gleiches gilt für die Gewinnfreibeträge."]
[12000,-0.2,-200,{"$f":"ROUND(IF(A14<11000,0,IF(A14<18000,(A14-11000)*-0.25,IF(A14<31000,(A14-18000)*-0.35-1750,IF(A14<60000,(A14-31000)*-0.42-6300,IF(A14<90000,(A14-60000)*-0.48-18480,IF(A14<1000000,(A14-90000)*-0.5-32880,(A14-1000000)*-0.55-487880)))))),2)","v":-250},{"$f":"C14-D14","v":50},-365,-250,-1.67E-2,4.1999999999999997E-3]
[13000,-0.2,-400,{"$f":"ROUND(IF(A15<11000,0,IF(A15<18000,(A15-11000)*-0.25,IF(A15<31000,(A15-18000)*-0.35-1750,IF(A15<60000,(A15-31000)*-0.42-6300,IF(A15<90000,(A15-60000)*-0.48-18480,IF(A15<1000000,(A15-90000)*-0.5-32880,(A15-1000000)*-0.55-487880)))))),2)","v":-500},100,-730,-500,-3.0800000000000001E-2,7.7000000000000002E-3]
[14000,-0.2,-600,-750,150,-1095,-750,-4.2900000000000001E-2,1.0699999999999999E-2]
[15000,-0.2,-800,-1000,200,-1460,-1000,-5.33E-2,1.3299999999999999E-2]
[16000,-0.2,-1000,-1250,250,-1825,null,-6.25E-2,1.5599999999999999E-2]
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{"sheet":"ESt-Tarif 2016","index":11,"n_rows":74,"n_cols":10,"rows_kept":74,"cut":false,"hidden":false,"merged":[[0,0,0,4]]}
["ESt-Tariftabelle 2016 (AT)",null,null,null,null,"rvo.at","rvo.at"]
["ESt-Tarif 2016","Grenz% 2016","Bandbreite","Additiv","%steigerung"]
[11000,0,-11000,0,0,null,null,null,"Wer in dieser Einkommensteuer-Tariftabelle 2016 eine Systematik erkennen kann ist spitze!"]
[18000,-0.25,{"$f":"A3-A4","v":-7000},{"$f":"B4*C4","v":1750},{"$f":"B3-B4","v":0.25},null,null,null,"Man darf die Hoffnung nie aufgeben!"]
[31000,-0.35,-13000,{"$f":"B5*C5+D4","v":6300},9.9999999999999978E-2,null,null,null,"\"Sicher Vielleicht kommt mal wer und fragt, …\"???"]
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[90000,-0.48,-30000,{"$f":"B7*C7+D6","v":32880},0.06]
[1000000,-0.5,-910000,{"$f":"B8*C8+D7","v":487880},2.0000000000000018E-2]
[">",-0.55000000000000004,null,null,5.0000000000000044E-2]
[]
["Einkommen","Grenz% 2016","Steuer 2016","Steuer 2015","Vorteil 2016:2015",null,"Effektiv% 2016","Vorteil 2016:2015"]
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