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Re:2017 Tax Software Developer's Guides and Test Cases by gorky1 on Sunday April 08, 2018 @03:58AM (#16785137)
https://www.bmf-steuerrechner.de/interface/pseudocode.jsp

There's a pdf version as well:

http://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/...

The problem is in computing the input values; it's quite hard to figure out without examples, except the most simple cases.

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