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breakpilot-core/pitch-deck/lib/finanzplan
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feat(pitch-deck): Gewerbesteuer formula + BG/Marketing/Telefon engine formulas + tooltips
Engine:
- Gewerbesteuer (F): 12.25% of monthly profit (only when positive)
- Berufsgenossenschaft (F): 2.77% of brutto payroll
- Allgemeine Marketingkosten (F): 10% of revenue
- Internet/Mobilfunk (F): Headcount × 50 EUR/Mon

UI: Tooltip for Gewerbesteuer formula added.

DB changes (production):
- Gewerbesteuer: (M) → (F), auto-calculated
- Rechtsanwalt/Datenschutz: new hire Oct 2026, 7500 EUR brutto
- Beratung & Services: new revenue line (5k→30k/Mon)
- Investitionen: Home Office 2500 EUR per new hire
- Marketing Videos moved to marketing category
- Bank → Bank-/Kreditkartengebühren
- Jahresabschluss costs filled (1000-2000 EUR/year)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-04-18 14:29:38 +02:00
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