Ex. 12						Ex. 13						Ex. 14								Ex. 15				
	Gross wage	" 360,000 "					Gross wage	" 320,000 "					Gross wage	" 348,000 "							Gross wage	" 396,000 "		
																								
	Taxable employment income:						Taxable employment income:						Taxable employment income:								Taxable employment income:			
	1	 -   					1	 -   					1	 -   							1	" 2,495 "		
	2	 -   					2	 -   					2	 -   										
																								
																					TOTAL	" 398,495 "		
																								
																					SHI by Lukas	" 43,834 "		
	TOTAL	" 360,000 "					TOTAL	" 320,000 "					TOTAL	" 348,000 "							SHI by ABB	" 135,488 "		
																								
	SHI by Igor	" 39,600 "					SHI by Jana	" 35,200 "					SHI by Martina	" 38,280 "							Partial tax base (employment) 	" 533,983 "		
	SHI by Erixon	" 122,400 "					SHI by Vemos	" 108,800 "					SHI by ABB	" 118,320 "										
																					Self-employed taxable income	" 1,416,000 "		
	Partial tax base (employment) 	" 482,400 "					Partial tax base (employment) 	" 428,800 "					Partial tax base (employment) 	" 466,320 "										
																					Documentary costs (deductable):			
	Self-employed taxable income	" 299,500 "					Self-employed taxable income	" 407,000 "					Rental taxable income	" 168,000 "										
													Documentary costs (deductable)	" (41,100)"	vs	" (50,400)"	=>	" (50,400)"			1	" (343,170)"	vs	" (60,000)"
	Documentary costs (deductable):						Documentary costs (deductable):														2	 -   		
													Partial tax base (rental income) 	" 117,600 "							3	" (66,000)"		
	1	" (96,720)"	vs	" (32,000)"			1	" (13,020)"	vs	" (40,000)"											4	" (3,600)"		
	2	 -   					2	 -   					Self-employed taxable income	" 91,400 "							5	" (5,400)"		
	3	" (28,000)"					3	" (50,000)"													6	" (1,600)"		
	4	" (6,400)"					4	" (8,000)"					Documentary costs (deductable):								7	" (7,200)"		
	5	" (8,000)"					5	" (5,500)"													8			
	6	" (3,067)"					6	" (3,833)"					1	" (89,280)"	vs	" (60,000)"					9	" (27,120)"		
	7	" (5,200)"					7	" (3,100)"					2	 -   										
													3	" (27,600)"							TOTAL	" (454,090)"	vs	" (849,600)"
	TOTAL	" (147,387)"	vs	" (119,800)"			TOTAL	" (110,433)"	vs	" (162,800)"			4	" (4,200)"										
													5	" (4,600)"							Partial tax base (self-employment) 	" 566,400 "		
	Partial tax base (self-employment) 	" 179,700 "					Partial tax base (self-employment) 	" 244,200 "					6	" (3,250)"										
													7	" (21,400)"							Partial tax base capital income	 -   		
	Total tax base	" 662,100 "					Partial tax base capital income	 -   					8.	" (15,500)"										
													TOTAL	" (165,830)"	vs	" (36,560)"					Total tax base	" 1,100,383 "		
	Tax liability	" 99,315 "					Total tax base	" 673,000 "																
													Partial tax base (self-employment) 	" (74,430)"							Tax liability	" 165,057 "		
	Tax liability deduction	" (24,840)"					Tax liability	" 100,950 "																
																					Tax liability deduction	" (40,044)"		
	Tax liability final	" 74,475 "					Tax liability deduction	" (15,204)"					Total tax base	" 466,320 "										
																					Tax liability final	" 125,013 "		
							Tax liability final	" 85,746 "					Tax liability	" 69,948 "										
	HI are not paid for SE Igor	 => 	0																					
	SI is paid	 CAB actual 	" 89,850 "	 annual 									Tax liability deduction	" (24,840)"							HI are not paid for SE Lukas	 => 	0	
		 CAB min 	" 35,976 "	 annual 			HI are not paid for SE Jana	 => 	0												SI is paid	 CAB actual 	" 283,200 "	 annual 
							SI is paid	 CAB actual 	" 122,100 "	 annual 			Tax liability final	" 45,108 "								 CAB min 	" 35,976 "	 annual 
								 CAB min 	" 35,976 "	 annual 														
		 => 	CAB	" 89,850 "																				
			SI as SE Igor	" 26,236 "																		 => 	CAB	" 283,200 "
								 => 	CAB	" 122,100 "													SI as SE Lukas	" 82,694 "
									SI as SE Jana	" 35,653 "