{"id":33508,"date":"2026-03-05T09:58:27","date_gmt":"2026-03-05T09:58:27","guid":{"rendered":"https:\/\/dubaisetup.co\/?page_id=33508"},"modified":"2026-03-08T09:29:45","modified_gmt":"2026-03-08T09:29:45","slug":"avantage-fiscal","status":"publish","type":"page","link":"https:\/\/dubaisetup.co\/fr\/steuervorteil","title":{"rendered":"Avantage fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"33508\" class=\"elementor elementor-33508\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-417140a5 e-flex e-con-boxed e-con e-parent\" data-id=\"417140a5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4267e2ca elementor-widget elementor-widget-heading\" data-id=\"4267e2ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Steuervorteil - Rechner<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d11e23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d11e23\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c921b32\" data-id=\"c921b32\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-41ec9bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41ec9bd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-95ab432\" data-id=\"95ab432\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f02e79 elementor-widget elementor-widget-heading\" data-id=\"1f02e79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Umsatz\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1ae9c8 elementor-widget__width-inherit revenue elementor-widget elementor-widget-html\" data-id=\"c1ae9c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"sum-container\">\r\n  <div class=\"sum-item sum-item-active\" data-value=\"250000\">\r\n    <span>250.000<\/span> \u20ac\r\n  <\/div>\r\n\r\n  <div class=\"sum-item\" data-value=\"1500000\">\r\n    <span>1.500.000<\/span> \u20ac\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b8804 elementor-widget elementor-widget-heading\" data-id=\"81b8804\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Gewinn<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ee15cc elementor-widget__width-inherit profit elementor-widget elementor-widget-html\" data-id=\"5ee15cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"sum-container\">\r\n  <div class=\"sum-item sum-item-active\" data-value=\"100000\">\r\n    <span>100.000<\/span> \u20ac\r\n  <\/div>\r\n\r\n  <div class=\"sum-item\" data-value=\"200000\">\r\n    <span>200.000<\/span> \u20ac\r\n  <\/div>\r\n\r\n  <div class=\"sum-item\" data-value=\"500000\">\r\n    <span>500.000<\/span> \u20ac\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0311143 elementor-widget elementor-widget-heading\" data-id=\"0311143\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Aktueller Steuersitz\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5540e6a\" data-id=\"5540e6a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a46a792 elementor-widget__width-inherit baseline elementor-widget elementor-widget-html\" data-id=\"a46a792\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"sum-container\">\r\n  <div class=\"sum-item sum-item-active\" data-country=\"DE\">\r\n    <span>Deutschland<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"sum-item\" data-country=\"AT\">\r\n    <span>\u00d6sterreich<\/span>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-646cf7d e-flex e-con-boxed e-con e-parent\" data-id=\"646cf7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-73417e2 e-con-full country-card country-uae e-flex e-con e-child\" data-id=\"73417e2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-096ba00 elementor-widget elementor-widget-heading\" data-id=\"096ba00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">VAE<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed2b03 elementor-widget elementor-widget-html\" data-id=\"aed2b03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"val-rows\">\n    <div class=\"val-row\">\n      <span class=\"k\">Revenue<\/span>\n      <span class=\"v\" data-field=\"revenue\">250.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Profit<\/span>\n      <span class=\"v\" data-field=\"profit\">100.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Corporate Tax \u00b7\n      <span data-field=\"corp_tax_rate\">0,00%<\/span> \n      <\/span> \n      \n      <span class=\"v\">\n        \n        <span data-field=\"corp_tax_amount\">0,00 \u20ac<\/span>\n      <\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Corporate Profit<\/span>\n      <span class=\"v\" data-field=\"corp_profit\">100.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Capital Gains Tax  \u00b7\n      <span data-field=\"cap_tax_rate\">0,00%<\/span>\n      <\/span>\n      <span class=\"v\">\n        \n        <span data-field=\"cap_tax_amount\">0,00 \u20ac<\/span>\n      <\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Personal Income<\/span>\n      <span class=\"v\" data-field=\"personal_income\">100.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-divider\"><\/div>\n\n    <div class=\"val-row val-total\">\n      <span class=\"k\">Gesamt (Steuern)<\/span>\n      <span class=\"v\" data-field=\"total_tax\">0,00 \u20ac<\/span>\n    <\/div>\n  <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5775966 e-con-full country-card country-at e-flex e-con e-child\" data-id=\"5775966\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8c761b elementor-widget elementor-widget-heading\" data-id=\"c8c761b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00d6sterreich<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c293aa6 elementor-widget elementor-widget-html\" data-id=\"c293aa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"val-rows\">\n    <div class=\"val-row\">\n      <span class=\"k\">Revenue<\/span>\n      <span class=\"v\" data-field=\"revenue\">250.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Profit<\/span>\n      <span class=\"v\" data-field=\"profit\">100.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Corporate Tax \u00b7\n      <span data-field=\"corp_tax_rate\">23,00%<\/span> \n      <\/span>\n      <span class=\"v\">\n        \n        <span data-field=\"corp_tax_amount\">23.000,00 \u20ac<\/span>\n      <\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Corporate Profit<\/span>\n      <span class=\"v\" data-field=\"corp_profit\">77.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Capital Gains Tax \u00b7 \n      <span data-field=\"cap_tax_rate\">27,50%<\/span> \n      <\/span>\n      <span class=\"v\">\n        \n        <span data-field=\"cap_tax_amount\">21.175,00 \u20ac<\/span>\n      <\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Personal Income<\/span>\n      <span class=\"v\" data-field=\"personal_income\">55.825,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-divider\"><\/div>\n\n    <div class=\"val-row val-total\">\n      <span class=\"k\">Gesamt (Steuern)<\/span>\n      <span class=\"v\" data-field=\"total_tax\">44.175,00 \u20ac<\/span>\n    <\/div>\n  <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3143408 e-con-full country-card country-de e-flex e-con e-child\" data-id=\"3143408\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3308497 elementor-widget elementor-widget-heading\" data-id=\"3308497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Deutschland<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94da351 elementor-widget elementor-widget-html\" data-id=\"94da351\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"val-rows\">\n    <div class=\"val-row\">\n      <span class=\"k\">Revenue<\/span>\n      <span class=\"v\" data-field=\"revenue\">250.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Profit<\/span>\n      <span class=\"v\" data-field=\"profit\">100.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Corporate Tax \u00b7\n      <span data-field=\"corp_tax_rate\">30,00%<\/span> \n      <\/span>\n      <span class=\"v\">\n        \n        <span data-field=\"corp_tax_amount\">30.000,00 \u20ac<\/span>\n      <\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Corporate Profit<\/span>\n      <span class=\"v\" data-field=\"corp_profit\">70.000,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Capital Gains Tax \u00b7 \n      <span data-field=\"cap_tax_rate\">26,38%<\/span> \n      <\/span>\n      <span class=\"v\">\n        \n        <span data-field=\"cap_tax_amount\">18.466,00 \u20ac<\/span>\n      <\/span>\n    <\/div>\n\n    <div class=\"val-row\">\n      <span class=\"k\">Personal Income<\/span>\n      <span class=\"v\" data-field=\"personal_income\">51.534,00 \u20ac<\/span>\n    <\/div>\n\n    <div class=\"val-divider\"><\/div>\n\n    <div class=\"val-row val-total\">\n      <span class=\"k\">Gesamt (Steuern)<\/span>\n      <span class=\"v\" data-field=\"total_tax\">48.466,00 \u20ac<\/span>\n    <\/div>\n  <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79d5de1 elementor-widget elementor-widget-html\" data-id=\"79d5de1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n    .country-at {\n        display: none;\n    }\n    .elementor-editor-active .country-at {\n        display: flex;\n    }\n<\/style>\n<script>\ndocument.addEventListener(\"DOMContentLoaded\", () => {\n  const ACTIVE_CLASS = \"sum-item-active\";\n  const DISABLED_CLASS = \"sum-item-disabled\";\n\n  \/\/ UI rules from Clemens\n  const THRESHOLD_REVENUE = 750000;\n  const REVENUE_LOW = 250000;     \/\/ the pill value that triggers the profit restriction\n  const PROFIT_BLOCKED = 500000;  \/\/ cannot be selected when revenue=250k\n  const PROFIT_AUTOSWITCH = 200000;\n\n  \/\/ --- Helpers ---\n  const fmtEUR = (n) =>\n    new Intl.NumberFormat(\"de-DE\", {\n      style: \"currency\",\n      currency: \"EUR\",\n      minimumFractionDigits: 2,\n      maximumFractionDigits: 2,\n    }).format(n);\n\n  const fmtPct = (rate) =>\n    new Intl.NumberFormat(\"de-DE\", {\n      minimumFractionDigits: 2,\n      maximumFractionDigits: 2,\n    }).format(rate * 100) + \"%\";\n\n  const qs = (sel, root = document) => root.querySelector(sel);\n  const qsa = (sel, root = document) => Array.from(root.querySelectorAll(sel));\n\n  function getActiveEl(containerSel) {\n    return qs(`${containerSel} .sum-item.${ACTIVE_CLASS}`);\n  }\n\n  function getActiveDataValue(containerSel, attrName) {\n    const el = getActiveEl(containerSel);\n    if (!el) return null;\n    const raw = el.getAttribute(attrName);\n    return raw ?? null;\n  }\n\n  function setActive(containerEl, itemEl) {\n    qsa(`.sum-item.${ACTIVE_CLASS}`, containerEl).forEach((x) =>\n      x.classList.remove(ACTIVE_CLASS)\n    );\n    itemEl.classList.add(ACTIVE_CLASS);\n  }\n\n  function setDisabled(itemEl, isDisabled) {\n    if (!itemEl) return;\n    itemEl.classList.toggle(DISABLED_CLASS, !!isDisabled);\n  }\n\n  function setField(cardEl, field, valueText) {\n    const el = qs(`[data-field=\"${field}\"]`, cardEl);\n    if (el) el.textContent = valueText;\n  }\n\n  \/\/ --- Tax Logic (confirmed from XLS) ---\n  const RULES = {\n    vae: {\n      corpTaxRateBelow: 0.0,\n      corpTaxRateAbove: 0.09,\n      allowanceAbove: 85000, \/\/ XLS: Profit - (Profit - 85000) * 9%\n      capTaxRate: 0.0,\n    },\n    at: { corpTaxRate: 0.23, capTaxRate: 0.275 },\n    de: { corpTaxRate: 0.30, capTaxRate: 0.2638 },\n  };\n\n  const round2 = (n) => Math.round((n + Number.EPSILON) * 100) \/ 100;\n\n  function calcVAE(revenue, profit) {\n    const isAbove = revenue > THRESHOLD_REVENUE;\n\n    const corpRate = isAbove ? RULES.vae.corpTaxRateAbove : RULES.vae.corpTaxRateBelow;\n    const taxableBase = isAbove ? Math.max(0, profit - RULES.vae.allowanceAbove) : 0;\n\n    const corpTaxAmount = isAbove ? round2(taxableBase * corpRate) : 0;\n    const corpProfit = round2(profit - corpTaxAmount);\n\n    const capRate = RULES.vae.capTaxRate;\n    const capTaxAmount = round2(corpProfit * capRate);\n\n    const personalIncome = round2(corpProfit - capTaxAmount);\n    const totalTax = round2(corpTaxAmount + capTaxAmount);\n\n    return {\n      revenue,\n      profit,\n      corpRate,\n      corpTaxAmount,\n      corpProfit,\n      capRate,\n      capTaxAmount,\n      personalIncome,\n      totalTax,\n    };\n  }\n\n  function calcSimple(revenue, profit, corpRate, capRate) {\n    const corpTaxAmount = round2(profit * corpRate);\n    const corpProfit = round2(profit - corpTaxAmount);\n\n    const capTaxAmount = round2(corpProfit * capRate);\n    const personalIncome = round2(corpProfit - capTaxAmount);\n\n    const totalTax = round2(corpTaxAmount + capTaxAmount);\n\n    return {\n      revenue,\n      profit,\n      corpRate,\n      corpTaxAmount,\n      corpProfit,\n      capRate,\n      capTaxAmount,\n      personalIncome,\n      totalTax,\n    };\n  }\n\n  function updateCard(cardSelector, result) {\n    const cardEl = qs(cardSelector);\n    if (!cardEl) return;\n\n    setField(cardEl, \"revenue\", fmtEUR(result.revenue));\n    setField(cardEl, \"profit\", fmtEUR(result.profit));\n\n    setField(cardEl, \"corp_tax_rate\", fmtPct(result.corpRate));\n    setField(cardEl, \"corp_tax_amount\", fmtEUR(result.corpTaxAmount));\n\n    setField(cardEl, \"corp_profit\", fmtEUR(result.corpProfit));\n\n    setField(cardEl, \"cap_tax_rate\", fmtPct(result.capRate));\n    setField(cardEl, \"cap_tax_amount\", fmtEUR(result.capTaxAmount));\n\n    setField(cardEl, \"personal_income\", fmtEUR(result.personalIncome));\n    setField(cardEl, \"total_tax\", fmtEUR(result.totalTax));\n  }\n\n  function toggleCountryVisibility(baselineCode) {\n    \/\/ Show only VAE + ONE other country\n    const deCard = qs(\".country-card.country-de\");\n    const atCard = qs(\".country-card.country-at\");\n\n    if (deCard) deCard.style.display = baselineCode === \"DE\" ? \"flex\" : \"none\";\n    if (atCard) atCard.style.display = baselineCode === \"AT\" ? \"flex\" : \"none\";\n  }\n\n  function applyProfitRestriction(revenue) {\n    const profitContainer = qs(\".profit\");\n    if (!profitContainer) return;\n\n    const blocked = qs(`.sum-item[data-value=\"${PROFIT_BLOCKED}\"]`, profitContainer);\n    const autoSwitch = qs(`.sum-item[data-value=\"${PROFIT_AUTOSWITCH}\"]`, profitContainer);\n\n    const shouldDisableBlocked = revenue === REVENUE_LOW;\n\n    setDisabled(blocked, shouldDisableBlocked);\n\n    \/\/ If currently active profit is blocked and revenue forces restriction -> auto-switch to 200k\n    const activeProfitEl = getActiveEl(\".profit\");\n    const activeProfit = activeProfitEl ? Number(activeProfitEl.getAttribute(\"data-value\")) : null;\n\n    if (shouldDisableBlocked && activeProfit === PROFIT_BLOCKED && autoSwitch) {\n      setActive(profitContainer, autoSwitch);\n    }\n  }\n\n  function updateSavings(baselineCode, baselineResult, vaeResult) {\n    \/\/ Savings = TotalTax(baseline) - TotalTax(VAE)\n    const savings = round2(baselineResult.totalTax - vaeResult.totalTax);\n\n    const labelEl = qs(\".savings-label\");\n    const valueEl = qs(\".savings-value\");\n\n    if (labelEl) {\n      labelEl.textContent =\n        baselineCode === \"AT\"\n          ? \"Steuerersparnis VAE vs \u00d6sterreich\"\n          : \"Steuerersparnis VAE vs Deutschland\";\n    }\n    if (valueEl) valueEl.textContent = fmtEUR(savings);\n  }\n\n  function computeAndRender() {\n    const revenueStr = getActiveDataValue(\".revenue\", \"data-value\");\n    const profitStr = getActiveDataValue(\".profit\", \"data-value\");\n    const baselineCode = getActiveDataValue(\".baseline\", \"data-country\") || \"DE\";\n\n    if (!revenueStr || !profitStr) return;\n\n    const revenue = Number(revenueStr);\n    const profit = Number(profitStr);\n\n    \/\/ Apply UI rule first (may auto-switch profit)\n    applyProfitRestriction(revenue);\n\n    \/\/ Re-read profit after possible auto-switch\n    const profitStr2 = getActiveDataValue(\".profit\", \"data-value\");\n    if (!profitStr2) return;\n    const profit2 = Number(profitStr2);\n\n    const vae = calcVAE(revenue, profit2);\n    const at = calcSimple(revenue, profit2, RULES.at.corpTaxRate, RULES.at.capTaxRate);\n    const de = calcSimple(revenue, profit2, RULES.de.corpTaxRate, RULES.de.capTaxRate);\n\n    updateCard(\".country-card.country-uae\", vae); \/\/ keep your existing class names\n    updateCard(\".country-card.country-at\", at);\n    updateCard(\".country-card.country-de\", de);\n\n    toggleCountryVisibility(baselineCode);\n\n    const baselineResult = baselineCode === \"AT\" ? at : de;\n    updateSavings(baselineCode, baselineResult, vae);\n  }\n\n  \/\/ --- Click handling for pills ---\n  function wirePills(containerSel) {\n    const container = qs(containerSel);\n    if (!container) return;\n\n    qsa(\".sum-item\", container).forEach((item) => {\n      item.addEventListener(\"click\", () => {\n        \/\/ Ignore clicks on disabled items (in case pointer-events isn't applied somewhere)\n        if (item.classList.contains(DISABLED_CLASS)) return;\n\n        setActive(container, item);\n        computeAndRender();\n      });\n    });\n  }\n\n  wirePills(\".revenue\");\n  wirePills(\".profit\");\n  wirePills(\".baseline\");\n\n  \/\/ Initial render\n  computeAndRender();\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-14d3f02 e-flex e-con-boxed e-con e-parent\" data-id=\"14d3f02\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1eb562 elementor-widget elementor-widget-html\" data-id=\"e1eb562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.sum-selector .elementor-heading-title {\ncursor: pointer;\n}   \n.sum-selector.sum-selector-active {\n    \n    background: #0b3c64;\n    border: 1px solid #0b3c64;\n}\n.sum-selector.sum-selector-active .elementor-heading-title {\n    color: #fff!important;\n}\n.sum-selector:hover {\n    background: #0b3c64;\n    border: 1px solid #0b3c64;\n}\n.sum-selector:hover .elementor-heading-title {\n    color: #fff!important;\n}\n\n.sum-container {\n    display: flex;\n    gap: 12px;\n    flex-wrap: wrap;\n}\n.sum-container .sum-item {\n    padding: 9px 16px;\n    border-radius: 500px;\n    border: 1px solid #0b3c64;\n    font-family: \"PP Object Sans Regular\", Sans-serif;\n    font-size: 16px;\n    font-weight: 600;\n    color: #0b3c64;\n    line-height: 100%;\n    cursor: pointer;\n    transition: 0.3s;\n}\n.sum-container .sum-item:hover,.sum-container .sum-item-active {\n    transition: 0.3s;\n    background: #0b3c64;\n    color: #fff;\n}\n.val-rows {\n    display: flex;\n    flex-direction: column;\n    gap: 5px;\n}\n.val-divider {\n    height: 1px;\n    background: rgba(0, 0, 0, .12);\n    margin: 18px 0 14px;\n}\n.val-row {\n    font-family: \"PP Object Sans Regular\", Sans-serif;\n    font-size: 14px;\n    display: flex;\n    justify-content: space-between;\n    color: #0A3C64;\n    \n}\n.sum-container .sum-item.sum-item-disabled{\n  opacity: 0.4;\n  cursor: not-allowed;\n  pointer-events: none;\n}\n\n\/* Make sure disabled never looks \"active\" or hover-highlighted *\/\n.sum-container .sum-item.sum-item-disabled:hover{\n  background: transparent;\n  color: #0b3c64;\n}\n.sum-container .sum-item.sum-item-disabled.sum-item-active{\n  background: transparent;\n  color: #0b3c64;\n}\n@media (max-width: 395px) {\n    .val-row {\n        font-size: 12px;\n    }\n}\n.savings-value {\n    font-size: 28px;\n    font-weight: bold;\n    font-family: \"PP Object Sans Regular\", Sans-serif;\n}\n.savings-label {\n    font-size: 16px;\n    font-family: \"PP Object Sans Regular\", Sans-serif;\n}\n.savings {\n    display: flex;\n    gap: 20px;\n    align-items: center;\n    justify-content: end;\n}\n@media (max-width: 1023px) {\n    .savings {\n    display: flex;\n    gap: 20px;\n    align-items: center;\n    flex-direction: column;\n    justify-content: start;\n    align-items: start;\n}\n}\n<\/style>\n\n<div class=\"savings\">\n  <span class=\"savings-label\">J\u00e4hrliche Steuerersparnis VAE vs. Deutschland<\/span>\n  <span class=\"savings-value\">48.466,00 \u20ac<\/span>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f23532 elementor-widget elementor-widget-text-editor\" data-id=\"9f23532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Anmerkung:<\/strong> Der <strong>reale Steuervorteil ist in der Praxis weitaus h\u00f6her<\/strong>, da man monatlich steuerfrei Gehalt beziehen kann und somit den zu versteuernden Gewinn stark reduziert.<\/p><p>Beispielsweise erh\u00e4lt man mindestens 120.000 \u20ac zus\u00e4tzlich steuerfrei aus der Firma bei 10.000 \u20ac Monatsgehalt.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Steuervorteil &#8211; Rechner Umsatz 250.000 \u20ac 1.500.000 \u20ac Gewinn 100.000 \u20ac 200.000 \u20ac 500.000 \u20ac Aktueller Steuersitz Deutschland \u00d6sterreich VAE Revenue 250.000,00 \u20ac Profit 100.000,00 \u20ac Corporate Tax \u00b7 0,00% 0,00 \u20ac Corporate Profit 100.000,00 \u20ac Capital Gains Tax \u00b7 0,00% 0,00 \u20ac Personal Income 100.000,00 \u20ac Gesamt (Steuern) 0,00 \u20ac \u00d6sterreich Revenue 250.000,00 \u20ac [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","footnotes":""},"class_list":["post-33508","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/pages\/33508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/comments?post=33508"}],"version-history":[{"count":69,"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/pages\/33508\/revisions"}],"predecessor-version":[{"id":33595,"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/pages\/33508\/revisions\/33595"}],"wp:attachment":[{"href":"https:\/\/dubaisetup.co\/fr\/wp-json\/wp\/v2\/media?parent=33508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}