Version 0.6.0: Steuertabellen 2026, record mit negativen Nummern, select-Hinweis

CHANGELOG.md

@@ -7,6 +7,18 @@ folgen [Semantic Versioning](https://semver.org/lang/de/). Die Version steht in
 
 ## [Unveröffentlicht]
 
+## [0.6.0] - 2026-10-11
+
+### Hinzugefügt
+- Steuertabellen 2026 für `tax`: `demo/taxDE2026`, `taxAT2026`, `taxCH2026` (nur Bundessteuer), `taxLI2026` (nur Landessteuer), erzeugt mit `tools/gen_tax_tables.rb`, mit Tests.
+
+### Geändert
+- `record`: 0 und 1 sind die erste Zeile, negative Zahlen zählen vom Ende (`-1` letzte, `-2` vorletzte ...). Außerhalb der Tabelle kommt eine leere Tabelle, Text und Dezimalzahlen sind ein Fehler. (Vorher lieferten 0, -1 und Text ungewollt Zeilen vom Ende.) `testall.cmds` und `man/record.man` zeigen es.
+- README und `man/row.man` erklären, warum `select` in bash/zsh/ksh einen Syntaxfehler gibt und wie man es trotzdem aufruft.
+
+### Behoben
+- `rdb man` zeigte `\\select` in den Man-Pages als `\elect`: ein doppelter Backslash wird jetzt zuerst geschützt.
+
 ## [0.5.0] - 2026-10-11
 
 ### Hinzugefügt

README.md

@@ -117,6 +117,30 @@ pick -m -k 'down space down enter' < inventory    Tasten aus einem String (Skrip
 Pfeile, Bild auf/ab, Pos1/Ende scrollen; `/` filtert (Enter behält den Filter, Esc löscht ihn); Enter wählt;
 Esc bricht ab (Status 1, keine Ausgabe). Ohne Markierung gilt die Zeile unter dem Cursor.
 
+## Steuertabellen 2026 für `tax`
+
+`demo/` enthält vier Tarife für das Steuerjahr 2026 im Format von `tax` (income, tax, percent), jeweils für
+Alleinstehende (Grundtarif). Erzeugt mit `ruby tools/gen_tax_tables.rb`.
+
+| Datei | Land | Quelle | Genauigkeit |
+|---|---|---|---|
+| `taxDE2026` | Deutschland, Einkommensteuer | § 32a EStG (Grundfreibetrag 12 348 €) | Kurvenstücke durch Geraden genähert, Abweichung unter 0,15 € (die Formel rundet ab, `tax` auf) |
+| `taxAT2026` | Österreich, Einkommensteuer | § 33 EStG (0 % bis 13 539 €, dann 20/30/40/48/50/55 %) | exakt, vor Absetzbeträgen |
+| `taxCH2026` | Schweiz, **nur direkte Bundessteuer** | Art. 36 DBG, ESTV-Rundschreiben 2-215-D-2025 | Stufen exakt, das Gesetz rechnet in 100-Franken-Schritten |
+| `taxLI2026` | Liechtenstein, **nur Landessteuer** | Art. 19 SteG (LR 640.0, Fassung 01.07.2026) | exakt |
+
+```
+tax 60000 < demo/taxDE2026         14233
+tax 60000 < demo/taxAT2026         15447
+tax 60000 < demo/taxCH2026           671
+tax 60000 < demo/taxLI2026          1396   (mal 1 + Gemeindezuschlag, 150 % bis 250 %)
+```
+
+Der Betrag ist die Steuer auf das **zu versteuernde** Einkommen. Abzüge, Sozialversicherung, Absetzbeträge,
+Kirchensteuer und Soli sind nicht enthalten. Für die Schweiz kommen Kanton und Gemeinde dazu (sie sind meist
+höher als der Bund), für Liechtenstein der Gemeindezuschlag: gesamt = Landessteuer × (1 + Zuschlag/100).
+Ehepaar- und Alleinerziehendentarife fehlen. Das ist keine Steuerberatung.
+
 ## Befehle
 
 | Gruppe | Befehle |
@@ -175,6 +199,10 @@ er nicht mehr passt (außer mit `-a`). Beide halten die Indizes aktuell.
   `row`, `compute`, `column`, `sorttable`, `jointable`, `rename`, `validate` und
   `rdb` haben dazu den Abschnitt „Case of Column Names“; er ist die einzige
   Ergänzung gegenüber den Original-Seiten.
+- `select` ist in bash, zsh und ksh ein reserviertes Wort. `select 'Cost > 5' < inventory` endet dort
+  mit `syntax error near unexpected token '<'`, weil die Shell das Schlüsselwort vor dem `PATH` auswertet.
+  Es gibt dasselbe unter dem Namen `row`. Außerdem gehen `\select ...`, `command select ...` und
+  `rdb select ...`.
 - `jointable` braucht keine vorsortierten Tabellen.
 - `ve` ist ein zeilenorientierter Editor, kein Bildschirmeditor.
 - `soundex` nutzt den Standard-Algorithmus. Die Beispielwerte im Handbuch

demo/taxAT2026

@@ -0,0 +1,9 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+13539	0.00	20
+21992	1690.60	30
+36458	6030.40	40
+70365	19593.20	48
+104859	36150.32	50
+1000000	483720.82	55

demo/taxCH2026

@@ -0,0 +1,14 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+15200	0.00	0.77
+33200	138.60	0.88
+43500	229.20	2.64
+58000	612.00	2.97
+76200	1152.50	5.94
+82100	1502.95	6.6
+108900	3271.75	8.8
+141500	6140.55	11
+185100	10936.55	13.2
+793900	91298.15	11.85
+794000	91310.00	11.5

demo/taxDE2026

@@ -0,0 +1,235 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+12348	0.00	14.228628
+12598	35.57	14.685882
+12848	72.29	15.143138
+13098	110.14	15.600392
+13348	149.15	16.057648
+13598	189.29	16.514902
+13848	230.58	16.972158
+14098	273.01	17.429413
+14348	316.58	17.886668
+14598	361.30	18.343922
+14848	407.16	18.801178
+15098	454.16	19.258432
+15348	502.31	19.715688
+15598	551.60	20.172942
+15848	602.03	20.630198
+16098	653.60	21.087453
+16348	706.32	21.544707
+16598	760.18	22.001963
+16848	815.19	22.459217
+17098	871.34	22.916473
+17348	928.63	23.373727
+17598	987.06	23.786172
+17799	1034.87	24.012466
+18049	1094.90	24.099825
+18299	1155.15	24.186375
+18549	1215.62	24.272925
+18799	1276.30	24.359475
+19049	1337.20	24.446025
+19299	1398.31	24.532575
+19549	1459.65	24.619125
+19799	1521.19	24.705675
+20049	1582.96	24.792225
+20299	1644.94	24.878775
+20549	1707.14	24.965325
+20799	1769.55	25.051875
+21049	1832.18	25.138425
+21299	1895.02	25.224975
+21549	1958.09	25.311525
+21799	2021.37	25.398075
+22049	2084.86	25.484625
+22299	2148.57	25.571175
+22549	2212.50	25.657725
+22799	2276.64	25.744275
+23049	2341.01	25.830825
+23299	2405.58	25.917375
+23549	2470.38	26.003925
+23799	2535.39	26.090475
+24049	2600.61	26.177025
+24299	2666.05	26.263575
+24549	2731.71	26.350125
+24799	2797.59	26.436675
+25049	2863.68	26.523225
+25299	2929.99	26.609775
+25549	2996.51	26.696325
+25799	3063.25	26.782875
+26049	3130.21	26.869425
+26299	3197.38	26.955975
+26549	3264.77	27.042525
+26799	3332.38	27.129075
+27049	3400.20	27.215625
+27299	3468.24	27.302175
+27549	3536.50	27.388725
+27799	3604.97	27.475275
+28049	3673.66	27.561825
+28299	3742.56	27.648375
+28549	3811.68	27.734925
+28799	3881.02	27.821475
+29049	3950.57	27.908025
+29299	4020.34	27.994575
+29549	4090.33	28.081125
+29799	4160.53	28.167675
+30049	4230.95	28.254225
+30299	4301.59	28.340775
+30549	4372.44	28.427325
+30799	4443.51	28.513875
+31049	4514.79	28.600425
+31299	4586.29	28.686975
+31549	4658.01	28.773525
+31799	4729.95	28.860075
+32049	4802.10	28.946625
+32299	4874.46	29.033175
+32549	4947.05	29.119725
+32799	5019.84	29.206275
+33049	5092.86	29.292825
+33299	5166.09	29.379375
+33549	5239.54	29.465925
+33799	5313.21	29.552475
+34049	5387.09	29.639025
+34299	5461.18	29.725575
+34549	5535.50	29.812125
+34799	5610.03	29.898675
+35049	5684.78	29.985225
+35299	5759.74	30.071775
+35549	5834.92	30.158325
+35799	5910.31	30.244875
+36049	5985.93	30.331425
+36299	6061.75	30.417975
+36549	6137.80	30.504525
+36799	6214.06	30.591075
+37049	6290.54	30.677625
+37299	6367.23	30.764175
+37549	6444.14	30.850725
+37799	6521.27	30.937275
+38049	6598.61	31.023825
+38299	6676.17	31.110375
+38549	6753.95	31.196925
+38799	6831.94	31.283475
+39049	6910.15	31.370025
+39299	6988.57	31.456575
+39549	7067.22	31.543125
+39799	7146.07	31.629675
+40049	7225.15	31.716225
+40299	7304.44	31.802775
+40549	7383.95	31.889325
+40799	7463.67	31.975875
+41049	7543.61	32.062425
+41299	7623.76	32.148975
+41549	7704.14	32.235525
+41799	7784.73	32.322075
+42049	7865.53	32.408625
+42299	7946.55	32.495175
+42549	8027.79	32.581725
+42799	8109.24	32.668275
+43049	8190.92	32.754825
+43299	8272.80	32.841375
+43549	8354.91	32.927925
+43799	8437.23	33.014475
+44049	8519.76	33.101025
+44299	8602.51	33.187575
+44549	8685.48	33.274125
+44799	8768.67	33.360675
+45049	8852.07	33.447225
+45299	8935.69	33.533775
+45549	9019.52	33.620325
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+46299	9272.32	33.879975
+46549	9357.02	33.966525
+46799	9441.94	34.053075
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+47549	9697.99	34.312725
+47799	9783.77	34.399275
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+48299	9955.98	34.572375
+48549	10042.41	34.658925
+48799	10129.06	34.745475
+49049	10215.92	34.832025
+49299	10303.00	34.918575
+49549	10390.30	35.005125
+49799	10477.81	35.091675
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+50299	10653.49	35.264775
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+52049	11275.17	35.870625
+52299	11364.84	35.957175
+52549	11454.74	36.043725
+52799	11544.84	36.130275
+53049	11635.17	36.216825
+53299	11725.71	36.303375
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+56549	12922.45	37.428525
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+57549	13298.03	37.774725
+57799	13392.47	37.861275
+58049	13487.12	37.947825
+58299	13581.99	38.034375
+58549	13677.08	38.120925
+58799	13772.38	38.207475
+59049	13867.90	38.294025
+59299	13963.63	38.380575
+59549	14059.59	38.467125
+59799	14155.75	38.553675
+60049	14252.14	38.640225
+60299	14348.74	38.726775
+60549	14445.56	38.813325
+60799	14542.59	38.899875
+61049	14639.84	38.986425
+61299	14737.30	39.072975
+61549	14834.99	39.159525
+61799	14932.89	39.246075
+62049	15031.00	39.332625
+62299	15129.33	39.419175
+62549	15227.88	39.505725
+62799	15326.64	39.592275
+63049	15425.63	39.678825
+63299	15524.82	39.765375
+63549	15624.24	39.851925
+63799	15723.87	39.938475
+64049	15823.71	40.025025
+64299	15923.77	40.111575
+64549	16024.05	40.198125
+64799	16124.55	40.284675
+65049	16225.26	40.371225
+65299	16326.19	40.457775
+65549	16427.33	40.544325
+65799	16528.69	40.630875
+66049	16630.27	40.717425
+66299	16732.06	40.803975
+66549	16834.07	40.890525
+66799	16936.30	40.977075
+67049	17038.74	41.063625
+67299	17141.40	41.150175
+67549	17244.28	41.236725
+67799	17347.37	41.323275
+68049	17450.68	41.409825
+68299	17554.20	41.496375
+68549	17657.94	41.582925
+68799	17761.90	41.669475
+69049	17866.07	41.756025
+69299	17970.46	41.842575
+69549	18075.07	41.963277
+69879	18213.55	42.000014
+277826	105551.32	45

demo/taxLI2026

@@ -0,0 +1,11 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+15900	0.00	1
+21100	52.00	3
+42300	688.00	4
+74000	1956.00	5
+105700	3541.00	6
+137400	5443.00	6.5
+169200	7510.00	7
+211400	10464.00	8

demo/testall.cmds

@@ -23,8 +23,14 @@ rename Owner Person < owners
 ## number / Number: number the rows (number: rows only, Number: rows and the head)
 number < owners
 Number < owners
-## record: print one record (the 3rd row)
+## record: print one record. 0 and 1 are the first row, 3 the third, -1 the last, -2 the one before
 record 3 < inventory
+record 0 < owners
+record -1 < owners
+record -2 < owners
+## beyond the end: an empty table;  not a number: an error
+record 9 < owners
+record abc < owners
 ## rmblank: drop empty rows;  headon / headoff: add or strip the head
 column Item Cost < inventory | rmblank
 headoff < colors
@@ -223,6 +229,12 @@ act
 cashflow < cash
 ## tax: look up the tax for an income in a tax table
 tax 20000 < X83
+## tax also works with the real 2026 tables of DE, AT, CH (federal tax only) and LI (Landessteuer,
+## before the municipal surcharge of 150 % to 250 %); see README. Tax on an income of 60000:
+tax 60000 < taxDE2026
+tax 60000 < taxAT2026
+tax 60000 < taxCH2026
+tax 60000 < taxLI2026
 ## explode: parts list -> all subparts with counts (part, amount)
 explode 10001 2 parttable
 ## chartdup: look for duplicate account numbers and short names in chart

demo/testall.old

@@ -86,11 +86,29 @@ Number	Item	Owner
 1	1	ann
 2	3	bob
 3	6	cy
-## record: print one record (the 3rd row)
+## record: print one record. 0 and 1 are the first row, 3 the third, -1 the last, -2 the one before
 $ record 3 < inventory
 Item	Amount	Cost	Value	Description
 ----	------	----	-----	-----------
 3	5	8.00	40.00	clamps
+$ record 0 < owners
+Item	Owner
+----	-----
+1	ann
+$ record -1 < owners
+Item	Owner
+----	-----
+6	cy
+$ record -2 < owners
+Item	Owner
+----	-----
+3	bob
+## beyond the end: an empty table;  not a number: an error
+$ record 9 < owners
+Item	Owner
+----	-----
+$ record abc < owners
+record: 'abc' is not a record number (1, 2, 3 ... or -1 for the last)
 ## rmblank: drop empty rows;  headon / headoff: add or strip the head
 $ column Item Cost < inventory | rmblank
 Item	Cost
@@ -845,7 +863,7 @@ Item   Amount   Cost     Value     Description
 ## tabletom4 / tabletosed / tabletostruct were shown above
 ## ===== Help and the terminal =====
 $ rdb --version
-rdb 0.5.0
+rdb 0.6.0
 $ howmany
 136
 $ whatis row
@@ -935,6 +953,16 @@ Date	Amount	Balance	Description
 ## tax: look up the tax for an income in a tax table
 $ tax 20000 < X83
    3369
+## tax also works with the real 2026 tables of DE, AT, CH (federal tax only) and LI (Landessteuer,
+## before the municipal surcharge of 150 % to 250 %); see README. Tax on an income of 60000:
+$ tax 60000 < taxDE2026
+  14233
+$ tax 60000 < taxAT2026
+  15447
+$ tax 60000 < taxCH2026
+    671
+$ tax 60000 < taxLI2026
+   1396
 ## explode: parts list -> all subparts with counts (part, amount)
 $ explode 10001 2 parttable
 Part	Amount

lib/rdb/cmd/relational.rb

@@ -72,8 +72,12 @@ end
 
 Rdb.register('record', 'Find and output a record from a table', 'record number < table') do |args|
   die 'usage: record number < table' unless args.size == 1
+  die "'#{args[0]}' is not a record number (1, 2, 3 ... or -1 for the last)" unless args[0].match?(/\A[+-]?\d+\z/)
+
+  # 0 and 1 are the first record; -1 is the last, -2 the one before it ...
   t = table_in
-  row = t.rows[args[0].to_i - 1]
+  n = args[0].to_i
+  row = n.negative? ? (t.rows[n] if -n <= t.rows.size) : t.rows[[n, 1].max - 1]
   t.with(rows: row ? [row] : []).write
 end
 

lib/rdb/cmd/term.rb

@@ -81,9 +81,10 @@ end
 # ---- manual pages ---------------------------------------------------------------
 
 def troff_clean(str)
-  str.gsub(/\\f[BIRP]/, '').gsub('\\e', '\\').gsub('\\(em', ' -- ').gsub('\\(aa', "'")
+  # a literal backslash (\\ or \e) is parked in \0 so that later rules cannot see it
+  str.gsub('\\\\', "\0").gsub(/\\f[BIRP]/, '').gsub('\\e', "\0").gsub('\\(em', ' -- ').gsub('\\(aa', "'")
      .gsub('\\-', '-').gsub('\\&', '').gsub('\\*(UX', 'UNIX').gsub('``', '"').gsub("''", '"').gsub('\\ ', ' ')
-     .gsub(/\\\(..|\\\*\(..|\\[a-z]/, '').gsub('\\\\', '\\')
+     .gsub(/\\\(..|\\\*\(..|\\[a-z]/, '').gsub("\0", '\\')
 end
 
 def render_man(src)

lib/rdb/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module Rdb
-  VERSION = '0.5.0'
+  VERSION = '0.6.0'
 end

man/record.man

@@ -59,6 +59,17 @@ you see output in the following format:
 .DM
 	Item 1 is rubber gloves
 .DE
+.SH "Record Numbers"
+.I "(Ruby re-creation only.)"
+Records are counted from 1.
+The numbers 0 and 1 both mean the first record.
+A negative number counts from the end:
+.B \-1
+is the last record,
+.B \-2
+the one before it, and so on.
+A number beyond either end gives a table without records.
+Anything that is not a whole number is an error.
 .SH "See Also"
 .B
 row,

man/row.man

@@ -191,6 +191,32 @@ Names that are also
 reserved words or are followed by
 .B (
 are never taken for columns.
+.SH "Using select in a Shell"
+.I "(Ruby re-creation only.)"
+.B select
+is another name for
+.BR row ,
+but in
+.BR bash ,
+.B zsh
+and
+.B ksh
+``select'' is a reserved word of the shell.
+The shell recognizes it before it looks for a program, so
+.DM
+select 'Cost > 5' < inventory
+.DE
+.PP
+stops with a syntax error at the ``<''.
+Use the name
+.B row
+instead, or protect the word from the shell:
+.DM
+row 'Cost > 5' < inventory
+\\select 'Cost > 5' < inventory
+command select 'Cost > 5' < inventory
+rdb select 'Cost > 5' < inventory
+.DE
 .SH "See Also"
 .B
 compute,

test/rdb_test.rb

@@ -5,6 +5,25 @@ require 'pty'
 require_relative '../lib/rdb'
 
 class SelectionTest < RdbCase
+  def test_record_zero_and_one_are_the_first_and_negatives_count_from_the_end
+    { '0' => '1', '1' => '1', '2' => '3', '3' => '6', '-1' => '6', '-2' => '3', '-3' => '1', '+2' => '3' }.each do |n, item|
+      assert_equal [[item]], data(rdb('record', n, file: 'owners')).map { |r| r.first(1) }, "record #{n}"
+    end
+  end
+
+  def test_record_beyond_either_end_is_an_empty_table
+    %w[4 9 -4 -9].each { |n| assert_equal [], data(rdb('record', n, file: 'owners')), "record #{n}" }
+  end
+
+  def test_record_rejects_junk
+    %w[abc 2.5 1e3].each do |n|
+      out, err, st = run3('record', n, stdin: File.read(File.join(@dir, 'owners')))
+      refute st.success?, "record #{n} should fail"
+      assert_equal '', out
+      assert_match(/not a record number/, err)
+    end
+  end
+
   def test_row_numeric_condition
     out = rdb('row', 'Cost > 5', file: 'inventory')
     assert_equal %w[3 6 7], data(out).map(&:first)
@@ -723,3 +742,40 @@ class PickTest < RdbCase
     assert_equal '', table
   end
 end
+
+class TaxTablesTest < RdbCase
+  def tax(income, table) = rdb('tax', income.to_s, file: table).to_i
+
+  def test_at_2026
+    assert_equal 0, tax(13_539, 'taxAT2026')
+    assert_equal 11_447, tax(50_000, 'taxAT2026') # 6 030.40 + 13 542 * 40 %
+    assert_equal 33_818, tax(100_000, 'taxAT2026')
+  end
+
+  def test_ch_federal_2026
+    assert_equal 0, tax(15_200, 'taxCH2026')
+    assert_equal 401, tax(50_000, 'taxCH2026')
+    assert_equal 2684, tax(100_000, 'taxCH2026')
+    assert_equal 91_310, tax(794_000, 'taxCH2026')
+  end
+
+  def test_li_landessteuer_2026
+    assert_equal 996, tax(50_000, 'taxLI2026')   # 0,04 * x - 1 004
+    assert_equal 3256, tax(100_000, 'taxLI2026') # 0,05 * x - 1 744
+    assert_equal 10_464, tax(211_400, 'taxLI2026')
+    assert_equal 0, tax(15_855, 'taxLI2026')
+  end
+
+  # § 32a EStG: the table is a straight-line approximation of the curved zones
+  def test_de_2026_follows_the_formula
+    [12_348, 14_000, 17_799, 20_000, 33_333, 50_000, 69_878, 100_000, 277_825, 300_000].each do |x|
+      exact = if x <= 12_348 then 0
+              elsif x <= 17_799 then y = (x - 12_348) / 10_000.0; ((914.51 * y) + 1400) * y
+              elsif x <= 69_878 then z = (x - 17_799) / 10_000.0; (((173.10 * z) + 2397) * z) + 1034.87
+              elsif x <= 277_825 then (0.42 * x) - 11_135.63
+              else (0.45 * x) - 19_470.38
+              end
+      assert_in_delta exact.floor, tax(x, 'taxDE2026'), 1, "income #{x}"
+    end
+  end
+end

tools/gen_tax_tables.rb

@@ -0,0 +1,63 @@
+# frozen_string_literal: true
+
+# Writes the 2026 income tax tables in the format of `tax` (income, tax, percent)
+# into demo/. Sources: § 32a EStG (DE), § 33 EStG (AT), Tarif 2026 Art. 36 DBG (CH,
+# ESTV Rundschreiben 2-215-D-2025), Art. 19 SteG LR 640.0, Fassung 01.07.2026 (LI).
+#   ruby tools/gen_tax_tables.rb
+
+DEMO = File.expand_path('../demo', __dir__)
+
+def write_table(name, points)
+  rows = points.map { |i, t, p| [i.to_s, format('%.2f', t), format('%.6f', p).sub(/0+\z/, '').sub(/\.\z/, '')] }
+  File.write(File.join(DEMO, name), "income\ttax\tpercent\n------\t---\t-------\n#{rows.map { |r| r.join("\t") }.join("\n")}\n")
+end
+
+# --- Germany: single assessment, § 32a Abs. 1 (the zones 2 and 3 are curves, so
+# the table approximates them with short straight pieces; error below one euro)
+def de_tax(x)
+  if x <= 12_348 then 0.0
+  elsif x <= 17_799 then y = (x - 12_348) / 10_000.0; ((914.51 * y) + 1400) * y
+  elsif x <= 69_878 then z = (x - 17_799) / 10_000.0; (((173.10 * z) + 2397) * z) + 1034.87
+  elsif x <= 277_825 then (0.42 * x) - 11_135.63
+  else (0.45 * x) - 19_470.38
+  end
+end
+
+de = [12_348] + (12_598..17_798).step(250).to_a + [17_799] + (18_049..69_549).step(250).to_a + [69_879, 277_826]
+pts = de.each_with_index.map do |i, n|
+  nxt = de[n + 1]
+  slope = nxt ? (de_tax(nxt) - de_tax(i)) / (nxt - i) * 100 : 45.0
+  [i, de_tax(i), slope]
+end
+write_table('taxDE2026', [[0, 0.0, 0.0]] + pts)
+
+# --- Austria: § 33 EStG, the tariff before the Absetzbeträge
+at = [[13_539, 20], [21_992, 30], [36_458, 40], [70_365, 48], [104_859, 50], [1_000_000, 55]]
+acc = 0.0
+prev = [0, 0]
+pts = [[0, 0.0, 0.0]]
+at.each do |limit, rate|
+  acc += (limit - prev[0]) * prev[1] / 100.0
+  pts << [limit, acc, rate]
+  prev = [limit, rate]
+end
+write_table('taxAT2026', pts)
+
+# --- Switzerland: direct federal tax, Art. 36 DBG, single persons (without canton and municipality)
+ch = [[0, 0, 0], [15_200, 0, 0.77], [33_200, 138.60, 0.88], [43_500, 229.20, 2.64], [58_000, 612.00, 2.97],
+      [76_200, 1152.50, 5.94], [82_100, 1502.95, 6.60], [108_900, 3271.75, 8.80], [141_500, 6140.55, 11.00],
+      [185_100, 10_936.55, 13.20], [793_900, 91_298.15, 11.85], [794_000, 91_310.00, 11.50]]
+write_table('taxCH2026', ch)
+
+# --- Liechtenstein: Landessteuer, Art. 19 Abs. 1 Bst. a SteG; the municipal surcharge
+# (150 % to 250 % of it) comes on top: total = Landessteuer * (1 + surcharge / 100)
+li_rates = [[15_900, 1], [21_100, 3], [42_300, 4], [74_000, 5], [105_700, 6], [137_400, 6.5], [169_200, 7], [211_400, 8]]
+acc = 0.0
+prev = [15_855, 0]
+pts = [[0, 0.0, 0.0]]
+li_rates.each do |limit, rate|
+  acc += (limit - prev[0]) * prev[1] / 100.0 if prev[1].positive?
+  pts << [limit, acc, rate]
+  prev = [limit, rate]
+end
+write_table('taxLI2026', pts)