Federal Tax Administration, Explanatory notes on the calculations, p. 21 ([Internet, 2023-12-15](https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwin_LG-q5GDAxVT57sIHX9HA0EQFnoECAsQAQ&url=https%3A%2F%2Fwww.estv.admin.ch%2Fdam%2Festv%2Fde%2Fdokumente%2Fallgemein%2Fsteuerrechner%2FDokument1.pdf&usg=AOvVaw29ajT9r1gep2B3ikvd2-5o&opi=89978449))