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["Daten ab 01.01.2026"]
[]
["Grenzsteuersatz",0.5]
["abgesenkter Grenzsteuersatz",{"$f":"B8*0.8","v":0.4}]
["monatlicher UH",720]
["jährlicher UH",{"$f":"B10*12","v":8640}]
["halber jährlicher UH",{"$f":"B11/2","v":4320}]
["Entlastungsbedarf",{"$f":"B9*B12","v":1728}]
["jährlicher Unterhaltsabsetzbetrag",456]
["Familienbonus Plus",1000.08]
["FBH (ohne Kinderabsetzbetrag) monatlich",138.4]
["Kinder im gleichen Haushalt",1]
["Geschwisterzuschlag pro Kind",{"$f":"IF(B17=2,8.6,IF(B17=3,21.1,IF(B17=4,32.1,IF(B17=5,38.9,IF(B17=6,43.4,0)))))","v":0}]
["Familienbeihilfe jährlich",{"$f":"B16*12+121.4+B18","v":1782.2000000000003}]
["Kürzungsbedarf jährlich",{"$f":"IF(B13-B14-B15<0.01,0,B13-B14-B15)","v":271.91999999999996},{"$f":"IF(B20=0,\"Keine Kürzung\",\"Kürzung\")","v":"Kürzung"}]
["Kürzungsbedarf monatlich",{"$f":"B20/12","v":22.659999999999997}]
[]
["Dateneingabe"]
[]
["Die Kürzungsrechnung ist für jedes Kind einzeln durchzuführen"]