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{"sheet":"Berechnung","index":0,"n_rows":36,"n_cols":20,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,0,1,1],[35,0,35,1],[1,3,1,6],[1,12,1,15],[24,0,24,1],[25,1,26,1],[27,1,28,1]]}
["Berechnung Auslandszuschlag (AZ)"]
[null,null,null,"EPZ-Rechner (Neurecht 18,6%)",null,null,null,null,null,null,null,null,"EPZ-Rechner (Neurecht 6%)"]
["Grundgehalt",0,null,"Zahlungsbeginn EPZ",null,"ab","01.05.2026",null,null,null,null,null,"Zahlungsbeginn EPZ",null,"ab","01.05.2026"]
["Amtszulage",0,null,"Grundeinkommen",null,null,{"$f":"B3","v":0},null,null,null,null,null,"Grundeinkommen",null,null,{"$f":"B3","v":0}]
["Dienstort","Rukla",null,"Amtszulage",null,null,{"$f":"B4","v":0},null,"A14 ",7383.21,"max EPZ",{"$f":"G8","v":0},"Amtszulage",null,null,{"$f":"B4","v":0},null,"A14 ",null,7182.11]
["Gehaltspanne",{"$f":"INDEX('AZ Tabelle ab 01.05.2026'!B4:P4, MATCH(1, (Berechnung!B3+Berechnung!B4>='AZ Tabelle ab 01.05.2026'!B5:P5)*(Berechnung!B3+Berechnung!B4<=IF('AZ Tabelle ab 01.05.2026'!B7:P7=\"\",1E+99,'AZ Tabelle ab 01.05.2026'!B7:P7)), 0))","v":1},null,"Anlagebetrag",null,null,null,null,"<A14",{"$f":"IF(G4+G5<=J5,G4+G5,J5)","v":0},"Hälfte EPZ",{"$f":"G7/2","v":0},"Auslandszuschlag",null,null,{"$f":"B8","v":1865.45},null,"<A14",null,{"$f":"IF(P4+P5<=T5,P4+P5,T5)","v":0}]
["Zonenstufe",{"$f":"VLOOKUP(B5,'DO Litauen ab 01.07.2025'!B2:C8,2,FALSE)","v":9},null,"max EPZ 18,6 %",null,null,{"$f":"IF(J6<J5,L10,L11)","v":0},null,"Grenze Nettoerwerbseinkommen Ehegatte ab 01.04.2025",1112,"Anrechn. EK",{"$f":"J11-G10","v":1206},"40 % Auslandszuschlag Ehepartner",null,null,{"$f":"(P6*0.4)","v":746.18000000000006},null,"Grenze Nettoerwerbseinkommen Ehegatte 2025",null,1112]
["Grundbetrag AZ",{"$f":"INDEX('AZ Tabelle ab 01.05.2026'!B10:P29, MATCH(B7,'AZ Tabelle ab 01.05.2026'!A10:A29,0), MATCH(B6,'AZ Tabelle ab 01.05.2026'!B4:P4,0))","v":1865.45},null,"zulässiger Erhöhungsbetrag",null,null,{"$f":"IF(G7>G6,G6,G7)","v":0},null,"Grenze Nettoerwerbseinkommen Ehegatte ab 01.01.2026",1206,"gekürzte 18,6",{"$f":"G7+L7","v":1206},"Familinzuschlag Stufe 1",null,null,181.36,null,"Grenze Nettoerwerbseinkommen Ehegatte 2026",null,1206]
[null,null,null,"Mindestbelassung 1/2 EPZ bei Anrechnung Einkommen",null,null,{"$f":"L6","v":0},null,null,"01.04.2025",null,null,"max. EPZ 6 %",null,null,{"$f":"SUM(P4:P8) * 0.06","v":167.57940000000002},null,null,null,{"$f":"IF(P3=\"01.07.2025\",T7,T8)","v":1206}]
["Kürzungsregelung (§53 Abs. 2 BBesG)",null,null,"Einkommen Ehepartner",null,null,0,null,null,"01.05.2026","EPZ 18,6",{"$f":"(G4+G5)*0.186","v":0},"Mindestbelassung 1/2 EPZ",null,null,{"$f":"P15","v":83.789700000000011},null,null,null,"01.01.2026"]
["Verpflichtung Gemeinschaftsunterkunft",null,null,"EPZ nach Abzug Einkommen",null,null,{"$f":"IF(IF(L8>G8,G8,IF(L8<L6,L6,L8))>G8,G8,IF(L8>G8,G8,IF(L8<L6,L6,L8)))","v":0},null,null,{"$f":"IF(G3=\"01.04.2025\",J7,J8)","v":1206},"EPZ Max St 8",{"$f":"J5*0.186","v":1373.2770599999999},"Einkommen Ehepartner",null,null,0,null,null,null,"01.05.2026"]
["Nein",{"$f":"IF(A12=\"Ja ( 15% Abzug )\",B8*-0.15,B8*0)","v":0},null,null,null,null,null,null,null,null,null,null,"EPZ nach Abzug Einkommen",null,null,{"$f":"IF(IF(P17>P9,P9,IF(P17<P15,P15,P17))>P9,P9,IF(P17>P9,P9,IF(P17<P15,P15,P17)))","v":167.57940000000002}]
["Verpflichtung Gemeinschaftsverpflegung"]
["Nein",{"$f":"IF(A14=\"Ja ( 15% Abzug )\",B8*-0.15,B8*0)","v":0},null,null,null,null,null,null,null,null,null,null,"max EPZ",null,null,{"$f":"P9","v":167.57940000000002}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Hälfte EPZ",null,null,{"$f":"P9/2","v":83.789700000000011}]
["Berücksichtigungsfähige Personen im Ausland",null,null,null,null,null,null,null,null,null,null,null,"Anrechn. EK",null,null,{"$f":"T9-P11","v":1206}]
["Ehegatte am ausl. DO (40% vom Grundbetrag)",null,null,null,null,null,null,null,null,null,null,null,"gekürzte 6%",null,null,{"$f":"P9+P16","v":1373.5794000000001}]
["Nein",{"$f":"IF(A18=\"Ja\",B8*0.4, 0)","v":0}]
["Anzahl Kinder am ausl. DO nach Anlage VI. 2 BBesG "]
[0,{"$f":"IF(A20=0,0,\nIF(AND(B7>=1,B7<=20),\nA20*INDEX('AZ Tabelle ab 01.05.2026'!S:S,B7+4),\n0))","v":0}]
[]
["EPZ (Ehepartnerzuschlag) gem. A-1452/4"]
["Nein",{"$f":"IF(A23=\"Ja mit 18,6% nach §10 Abs. 2 AuslZuschlV\", G11, IF(A23=\"Ja mit 6% nach §13 Abs. 2 AuslZuschlV\", P12, 0))","v":0}]
[]
["Berechnung Auslandstrennungsgeld (ATG)"]
["Auslandstrennungstagegeld (ATTG) §7 ATGV"]
["Abhängig vom Forderungsnachweis! 75 % des Tagegelds nach § 3 Abs. 1 S. 1 der Auslandsreisekostenverordnung (ARV); max. 28 € täglich (in den ersten 3 Monaten steuerfrei). Bei vorhandener Gemeinschaftsverpflegung in Höhe der Sachbezugswerte. Kein Anspruch bei voll ausgestatteter Küche! "]
["Auslandstrennungsübernachungsgeld (ATÜG) §8 ATGV"]
["Erstattung in Höhe der Mieteigenbelastung, neben dem vorrangig zu gewährenden Mietzuschuss nach § 54 BBesG (Mietobergrenze ist beim BAIUDBw KompZ TM Bw oder der jeweiligen BWVSt zu erfragen)."]
["Auslandstrennungsbedingter Mehraufwand (AMA) § 9 ATGV\nfür die im Inland zurückbleibenden Personen im gemeinsamen Haushalt"]
["Für Ehegatten (70% vom Ehegattenzuschlag im Ausland)"]
["Nein",{"$f":"IF(A32=\"Ja\",B8*40%*70%,0)","v":0}]
["Anzahl Kinder im Inland (70% vom Kinderzuschlag im Ausland)"]
[0,{"$f":"INDEX('AZ Tabelle ab 01.05.2026'!S5:S24,B7)*0.7*A34","v":0}]
["Gesamt (AZ + ATG)",{"$f":"B8+B12+B14+B18+B20+B23+B32+B34","v":1865.45}]
["Das Berechnungstool dient ausschließlich der unverbindlichen Information. Eine Gewähr für die Aktualität, Vollständigkeit und Richtigkeit der verwendeten Daten sowie der berechneten Ergebnisse wird nicht übernommen. BVA, Stand 03/2026"]

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["Gültigkeit ab April 2026"]
["VI.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VI.2"]
["Grund-","1","2","3","4","5","6","7","8","9","10","11","12","13","14","15",null,"Spalte1","Spalte2"]
["Gehaltsspanne",1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,null,"Zonenstufe","Monatsbetrag"]
[null,0,2951.44,3296.47,3688.45,4133.83,4650.59,5242.87,5915.86,6680.5,7549.3,8536.48,9658.1299999999992,10932.52,12380.56,14025.88,null,1,180.28]
[null,"bis","bis","bis","bis","bis","bis","bis","bis","bis","bis","bis","bis","bis","bis","bis",null,2,198.73]
[null,2951.43,3296.46,3688.44,4133.82,4650.58,5242.8599999999997,5915.85,6680.49,7549.29,8536.4699999999993,9658.1200000000008,10932.51,12380.55,14025.87,999999.99,null,3,217.2]
["Zonen-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,235.62]
["stufe",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,255.52]
[1,1067.56,1142.18,1222.26,1311.81,1408.18,1515.36,1632.05,1761,1903.49,2062.2399999999998,2235.96,2309.2399999999998,2386.5700000000002,2469.37,2557.59,null,6,273.95]
[2,1167.94,1248.01,1334.89,1429.88,1534.38,1649.74,1774.58,1912.99,2065,2233.21,2417.8000000000002,2501.92,2591.5100000000002,2686.48,2788.27,null,7,292.42]
[3,1267.04,1353.89,1447.5,1549.29,1661.95,1784.07,1918.42,2065,2226.46,2404.21,2598.3200000000002,2694.65,2796.43,2904.98,3018.96,null,8,310.89]
[4,1366.08,1459.73,1560.17,1668.72,1788.12,1918.42,2060.89,2216.94,2387.9499999999998,2575.21,2780.11,2887.35,3001.35,3122.11,3249.64,null,9,329.3]
[5,1466.53,1565.6,1672.81,1788.12,1914.34,2052.75,2203.39,2367.61,2548.08,2746.2,2961.97,3080.06,3206.25,3339.24,3481.7,null,10,347.79]
[6,1565.6,1671.47,1784.07,1907.56,2041.91,2187.12,2345.88,2519.5700000000002,2709.56,2917.17,3143.81,3272.72,3411.19,3556.39,3712.45,null,11,366.26]
[7,1666.01,1777.29,1896.71,2026.95,2168.12,2321.46,2489.7199999999998,2671.57,2871.05,3088.17,3325.67,3466.79,3616.07,3774.84,3943.12,null,12,384.69]
[8,1765.06,1883.14,2009.36,2146.4299999999998,2294.3000000000002,2455.7800000000002,2632.25,2823.57,3031.19,3259.15,3507.51,3659.5,3820.97,3991.98,4173.8,null,13,403.14]
[9,1865.45,1989,2121.9499999999998,2265.8000000000002,2421.88,2591.5100000000002,2774.7,2975.55,3192.65,3430.16,3689.33,3852.19,4025.89,4209.08,4404.51,null,14,421.62]
[10,1964.54,2094.83,2234.6,2385.2199999999998,2548.08,2725.86,2917.17,3126.18,3354.14,3601.16,3869.85,4044.9,4229.45,4426.2299999999996,4635.21,null,15,440.05]
[11,2063.65,2200.66,2345.88,2504.66,2675.63,2860.18,3061.06,3278.18,3514.31,3772.1,4051.7,4237.6099999999997,4434.34,4644.7299999999996,4867.28,null,16,458.53]
[12,2164.04,2306.4899999999998,2458.54,2624.06,2801.83,2994.55,3203.53,3430.16,3675.76,3943.12,4233.53,4430.28,4639.25,4861.84,5097.96,null,17,476.99]
[13,2263.12,2412.35,2571.11,2742.15,2928.05,3128.9,3346.04,3582.15,3837.27,4114.1099999999997,4415.3500000000004,4623.01,4844.2,5078.9399999999996,5328.68,null,18,495.42]
[14,2363.52,2518.21,2683.78,2861.55,3055.62,3263.23,3488.5,3732.75,3997.43,4285.1000000000004,4597.22,4815.6899999999996,5049.12,5296.09,5559.34,null,19,515.27]
[15,2462.58,2624.06,2795.08,2980.96,3181.82,3397.59,3632.35,3884.77,4158.91,4456.1099999999997,4779.05,5009.75,5253.99,5514.6,5790.04,null,20,533.74]
[16,2561.63,2729.93,2907.69,3100.4,3308.02,3533.31,3774.84,4036.73,4320.3599999999997,4627.07,4959.55,5202.43,5458.94,5731.69,6020.76]
[17,2662.08,2835.77,3020.32,3219.79,3435.59,3667.64,3917.34,4188.72,4481.87,4798.05,5141.38,5395.16,5663.83,5948.82,6252.8]
[18,2761.15,2940.24,3132.95,3339.24,3561.78,3801.98,4061.17,4340.72,4641.99,4969.03,5323.24,5587.86,5868.77,6167.31,6483.52]
[19,2861.55,3046.12,3245.59,3458.68,3687.96,3936.33,4203.66,4491.37,4803.51,5140.04,5505.1,5780.53,6073.67,6384.47,6714.2]
[20,2960.6,3151.95,3356.85,3578.07,3815.56,4070.68,4346.1499999999996,4643.34,4964.99,5311.01,5686.93,5973.26,6278.58,6601.54,6944.89]
[]
[]
["V. Familienzuschlag Stufe 1"]
[null,181.36]

{"sheet":"DO Litauen ab 01.07.2025","index":2,"n_rows":19,"n_cols":3,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
["Land","Dienstort","Zonenstufe 01.07.2025"]
[null,"Rukla",9]
[null,"Nemencine",5]
[null,"Rokantiskes",5]
[null,"Rudninkai",9]
[null,"Kaunas",5]
[null,"Wilna",5]
[null,"Klaipeda",9]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Ja ( 15% Abzug )"]
[null,"Nein"]

{"sheet":"EPZ 18,6 %","index":3,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
[null,null,null,"EPZ Rechner (Neurecht 18,6%)"]
[]
[null,null,null,"Zahlungsbeginn EPZ",null,"ab","01.01.2026"]
[null,null,null,"Grundeinkommen",null,null,3000]
[null,null,null,"Amtszulage",null,null,200,null,"A14 ",null,7383.21]
[null,null,null,"Anlagebetrag",null,null,600,null,"<A14",null,{"$f":"IF(G4+G5<=K5,G4+G5,K5)","v":3200}]
[null,null,null,"max EPZ 18,6 %",null,null,{"$f":"IF(K6<K5,G19,G20)","v":595.20000000000005},null,"Grenze Nettoerwerbseinkommen Ehegatte ab 01.04.2025",null,1112]
[null,null,null,"zulässiger Erhöhungsbetrag",null,null,{"$f":"IF(G7>G6,G6,G7)","v":595.20000000000005},null,"Grenze Nettoerwerbseinkommen Ehegatte ab 01.01.2026",null,1206]
[null,null,null,"Mindestbelassung 1/2 EPZ",null,null,{"$f":"G15","v":297.60000000000002}]
[null,null,null,"Einkommen Ehepartner",null,null,3000]
[null,null,null,"EPZ nach Abzug Einkommen",null,null,{"$f":"IF(IF(G17>G8,G8,IF(G17<G15,G15,G17))>G8,G8,IF(G17>G8,G8,IF(G17<G15,G15,G17)))","v":297.60000000000002}]
[null,null,null,null,null,null,null,null,null,null,"01.04.2025"]
[null,null,null,null,null,null,null,null,null,null,"01.05.2026"]
[null,null,null,"max EPZ",null,null,{"$f":"G8","v":595.20000000000005},null,null,null,{"$f":"IF(G3=\"01.04.2025\",K7,K8)","v":1206}]
[null,null,null,"Hälfte EPZ",null,null,{"$f":"G7/2","v":297.60000000000002}]
[null,null,null,"Anrechn. EK",null,null,{"$f":"K14-G10","v":-1794}]
[null,null,null,"gekürzte 18,6",null,null,{"$f":"G7+G16","v":-1198.8}]
[]
[null,null,null,"EPZ 18,6",null,null,{"$f":"(G4+G5)*0.186","v":595.20000000000005}]
[null,null,null,"EPZ Max A8",null,null,{"$f":"K5*0.186","v":1373.2770599999999}]

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[null,null,null,"EPZ Rechner (Neurecht 6%)"]
[]
[null,null,null,"Zahlungsbeginn EPZ",null,"ab","01.01.2026"]
[null,null,null,"Grundeinkommen",null,null,3000]
[null,null,null,"Amtszulage",null,null,200,null,"A14 ",null,7383.21,null,null,"Vor 01.04.2025"]
[null,null,null,"Auslandszuschlag",null,null,1700,null,"<A14",null,{"$f":"IF(G4+G5<=K5,G4+G5,K5)","v":3200}]
[null,null,null,"40 % EB",null,null,{"$f":"(G6*0.4)","v":680},null,"Grenze Nettoerwerbseinkommen Ehegatte 2025",null,1112,null,null,"Ab 01.04.2025"]
[null,null,null,"Familinzuschlag Stufe 1",null,null,170,null,"Grenze Nettoerwerbseinkommen Ehegatte 2026",null,1206]
[null,null,null,"max. EPZ 6 %",null,null,{"$f":"SUM(G4:G8) * 0.06","v":345},null,null,null,{"$f":"IF(G3=\"01.07.2025\",K7,K8)","v":1206}]
[null,null,null,"Mindestbelassung 1/2 EPZ",null,null,{"$f":"G15","v":172.5},null,null,null,"01.01.2026"]
[null,null,null,"Einkommen Ehepartner",null,null,1113,null,null,null,"01.07.2025"]
[null,null,null,"EPZ nach Abzug Einkommen",null,null,{"$f":"IF(IF(G17>G9,G9,IF(G17<G15,G15,G17))>G9,G9,IF(G17>G9,G9,IF(G17<G15,G15,G17)))","v":345}]
[]
[null,null,null,"max EPZ",null,null,{"$f":"G9","v":345}]
[null,null,null,"Hälfte EPZ",null,null,{"$f":"G9/2","v":172.5}]
[null,null,null,"Anrechn. EK",null,null,{"$f":"K9-G11","v":93}]
[null,null,null,"gekürzte 6%",null,null,{"$f":"G9+G16","v":438}]