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{"sheet":"IIR-Rechner","index":0,"n_rows":65,"n_cols":3,"rows_kept":65,"cut":false,"hidden":false,"merged":[[35,0,35,1],[36,0,36,1],[37,0,37,1],[53,0,53,1],[40,0,40,1],[22,0,25,0],[0,1,0,2],[3,0,4,0],[12,0,13,0],[7,0,10,0],[15,0,16,0],[18,0,20,0]]}
["IIR-Berechnungstool","HHU, Lehrstuhl für BWL, insb. Betriebswirtschaftliche Steuerlehre, Herr Prof. Dr. Guido Förster (©)\nKontaktperson: Mustafa Sezer, M.Sc., mustafa.sezer@hhu.de"]
["Anleitung","Schaltflächen","Berechnungsschema"]
[]
["1. Tragen Sie zunächst das maßgebliche Geschäftsjahr ein:"]
[]
[2023,null,"(net) qualifying income or loss of CE"]
[null,null,"adjusted covered taxes of CE"]
["2. Erstellen Sie mit den rechts angezeigten Buttons Ihre Konzernstruktur. Zum Entfernen und Hinzufügen von Jurisdiktionen/Einheiten ausschließlich die Buttons verwenden."]
[null,null,"Effective tax rate (ETR)"]
[null,null,"top-up tax percentage (TUT-percentage)"]
[]
[null,null,"./. substance based income exclusion (SBIE)"]
["3. Tool-Limit: Max. 100 Jurisdiktionen mit je 10 Einheiten",null,"eligible payroll costs"]
[null,null,"eligible tangible assets"]
[]
["4. Tragen Sie die relvanten Werte ausschließlich in die blau markierten Zellen ein. ",null,"= Excess Profit"]
[null,null,"preliminary TUT of Jurisdiction (Zwischenergebnis)"]
[]
["5. Eine Bearbeitung außerhalb der blau markierten Flächen kann zu Fehlern im Berechnungstool führen",null,"+ additional top-up tax"]
[null,null,"qualifying income of CEs in fiscal year for which \nrecalculations acc. to Art. 28 (1) were made"]
[null,null,"./. qualifying domestic minimum top-up tax (QDMTT)"]
[]
["6. Bezeichnungen der Einheiten in Zeile 4 dürfen manuell eintragen werden; Bezeichnungen der Jurisdiktionen dürfen nicht nachträglich verändert werden",null,"= Jurisdictional top-up tax"]
[null,null,"*GloBE-ratio"]
[null,null,"= TUT of CE"]
[]
[null,null,"*interest of UPE/POPE/IPE in the income of CE (%)"]
[{"$f":"Storage!C4","v":0},null,"= TUT nach IIR pro CE"]
["Anzahl Tochter:"]
[]
[]
[{"$f":"Storage!K3","v":0}]
[null,null,"./. Offset mechanism (Steueranrechnung)"]
[null,null,"= IIR top-up tax due by UPE/POPE/IPE"]
[]
["IIR Top-up tax (before offset)",null,{"$f":"SUM(D35:JO35)","v":0}]
["Offset / Steueranrechnung acc. to Art. 9"]
["IIR Top-up tax",null,{"$f":"C36-C37","v":0}]
[]
[]
["Lohnkosten "]
[2023,0.1]
[2024,9.8000000000000004E-2]
[2025,9.6000000000000002E-2]
[2026,9.4E-2]
[2027,9.1999999999999998E-2]
[2028,0.09]
[2029,8.2000000000000003E-2]
[2030,7.3999999999999996E-2]
[2031,6.6000000000000003E-2]
[2032,5.8000000000000003E-2]
["Unser Wert:",{"$f":"VLOOKUP(A6,A41:B51,2,FALSE)","v":0.1}]
[]
["materielle Vermögenswerte"]
[2023,0.08]
[2024,7.8E-2]
[2025,7.5999999999999998E-2]
[2026,7.3999999999999996E-2]
[2027,7.1999999999999995E-2]
[2028,7.0000000000000007E-2]
[2029,6.6000000000000003E-2]
[2030,6.2E-2]
[2031,5.8000000000000003E-2]
[2032,5.3999999999999999E-2]
["Unser Wert:",{"$f":"VLOOKUP(A6,A54:B64,2,FALSE)","v":0.08}]

{"sheet":"Templates","index":1,"n_rows":191,"n_cols":160,"rows_kept":191,"cut":false,"hidden":false,"merged":[]}
[]
[]
["Type <name>",null,null,null,null,null,"Jurisdiction 10",null,null,null,null,null,null,null,null,null,null,null,"Jurisdiction 9",null,null,null,null,null,null,null,null,null,null,"Jurisdiction 8",null,null,null,null,null,null,null,null,null,"Jurisdiction 7",null,null,null,null,null,null,null,null,"Jurisdiction 6",null,null,null,null,null,null,null,"Jurisdiction 5",null,null,null,null,null,null,"Jurisdiction 4",null,null,null,null,null,"Jurisdiction 3",null,null,null,null,"Jurisdiction 2",null,null,null,"Jurisdiction 1"]
[null,null,null,null,null,null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","CE 6","CE 7","CE 8","CE 9","CE 10",null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","CE 6","CE 7","CE 8","CE 9",null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","CE 6","CE 7","CE 8",null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","CE 6","CE 7",null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","CE 6",null,null,"CE 1","CE 2","CE 3","CE 4","CE 5",null,null,"CE 1","CE 2","CE 3","CE 4",null,null,"CE 1","CE 2","CE 3",null,null,"CE 1","CE 2",null,null,"CE 1"]
[]
["qual. income/loss",null,null,null,null,null,{"$f":"SUM(H6:Q6)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(T6:AC6)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE6:AL6)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AO6:AU6)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(AX6:BC6)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(BF6:BJ6)","v":0},null,null,null,null,null,null,{"$f":"SUM(BM6:BP6)","v":0},null,null,null,null,null,{"$f":"SUM(BS6:BU6)","v":0},null,null,null,null,{"$f":"SUM(BX6:BY6)","v":0},null,null,null,{"$f":"SUM(CB6:CB6)","v":0}]
["adj. cov. Taxes",null,null,null,null,null,{"$f":"SUM(H7:Q7)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(T7:AB7)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE7:AL7)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AO7:AU7)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(AX7:BC7)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(BF7:BJ7)","v":0},null,null,null,null,null,null,{"$f":"SUM(BM7:BP7)","v":0},null,null,null,null,null,{"$f":"SUM(BS7:BU7)","v":0},null,null,null,null,{"$f":"SUM(BX7:BY7)","v":0},null,null,null,{"$f":"SUM(CB7:CB7)","v":0}]
[]
["ETR pro Jur.",null,null,null,null,null,{"$f":"IF(G6<=0, \"-\",G7/G6)","v":"-"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S6<=0, \"-\",S7/S6)","v":"-"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AD6<=0, \"-\",AD7/AD6)","v":"-"},null,null,null,null,null,null,null,null,null,{"$f":"IF(AN6<=0, \"-\",AN7/AN6)","v":"-"},null,null,null,null,null,null,null,null,{"$f":"IF(AW6<=0, \"-\",AW7/AW6)","v":"-"},null,null,null,null,null,null,null,{"$f":"IF(BE6<=0, \"-\",BE7/BE6)","v":"-"},null,null,null,null,null,null,{"$f":"IF(BL6<=0, \"-\",BL7/BL6)","v":"-"},null,null,null,null,null,{"$f":"IF(BR6<=0, \"-\",BR7/BR6)","v":"-"},null,null,null,null,{"$f":"IF(BW6<=0, \"-\",BW7/BW6)","v":"-"},null,null,null,{"$f":"IF(CA6<=0, \"-\",CA7/CA6)","v":"-"}]
["TUT %",null,null,null,null,null,{"$f":"IF(G9=\"-\",0,MAX(0.15-G9,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S9=\"-\",0,MAX(0.15-S9,0))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AD9=\"-\",0,MAX(0.15-AD9,0))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(AN9=\"-\",0,MAX(0.15-AN9,0))","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(AW9=\"-\",0,MAX(0.15-AW9,0))","v":0},null,null,null,null,null,null,null,{"$f":"IF(BE9=\"-\",0,MAX(0.15-BE9,0))","v":0},null,null,null,null,null,null,{"$f":"IF(BL9=\"-\",0,MAX(0.15-BL9,0))","v":0},null,null,null,null,null,{"$f":"IF(BR9=\"-\",0,MAX(0.15-BR9,0))","v":0},null,null,null,null,{"$f":"IF(BW9=\"-\",0,MAX(0.15-BW9,0))","v":0},null,null,null,{"$f":"IF(CA9=\"-\",0,MAX(0.15-CA9,0))","v":0}]
[]
["./. SBIE",null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*G13,'IIR-Rechner'!$B$65*G14)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*S13,'IIR-Rechner'!$B$65*S14)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*AD13,'IIR-Rechner'!$B$65*AD14)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*AN13,'IIR-Rechner'!$B$65*AN14)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*AV13,'IIR-Rechner'!$B$65*AV14)","v":0},null,null,null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*BE13,'IIR-Rechner'!$B$65*BE14)","v":0},null,null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*BL13,'IIR-Rechner'!$B$65*BL14)","v":0},null,null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*BR13,'IIR-Rechner'!$B$65*BR14)","v":0},null,null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*BW13,'IIR-Rechner'!$B$65*BW14)","v":0},null,null,null,{"$f":"SUM('IIR-Rechner'!$B$52*CA13,'IIR-Rechner'!$B$65*CA14)","v":0}]
["Lohnkosten",null,null,null,null,null,{"$f":"SUM(H13:Q13)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(T13:AB13)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE13:AL13)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AO13:AU13)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(AX13:BC13)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(BF13:BJ13)","v":0},null,null,null,null,null,null,{"$f":"SUM(BM13:BP13)","v":0},null,null,null,null,null,{"$f":"SUM(BS13:BU13)","v":0},null,null,null,null,{"$f":"SUM(BX13:BY13)","v":0},null,null,null,{"$f":"SUM(CB13)","v":0}]
["mat. Vermögenswerte",null,null,null,null,null,{"$f":"SUM(H14:Q14)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(T14:AB14)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE14:AL14)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(AO14:AU14)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(AX14:BC14)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(BF14:BJ14)","v":0},null,null,null,null,null,null,{"$f":"SUM(BM14:BP14)","v":0},null,null,null,null,null,{"$f":"SUM(BS14:BU14)","v":0},null,null,null,null,{"$f":"SUM(BX14:BY14)","v":0},null,null,null,{"$f":"SUM(CB14)","v":0}]
[]
["= Excess Profit",null,null,null,null,null,{"$f":"MAX(G6-G12,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(S6-S12,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(AD6-AD12,0)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(AN6-AN12,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(AW6-AW12,0)","v":0},null,null,null,null,null,null,null,{"$f":"MAX(BE6-BE12,0)","v":0},null,null,null,null,null,null,{"$f":"MAX(BL6-BL12,0)","v":0},null,null,null,null,null,{"$f":"MAX(BR6-BR12,0)","v":0},null,null,null,null,{"$f":"MAX(BW6-BW12,0)","v":0},null,null,null,{"$f":"MAX(CA6-CA12,0)","v":0}]
["= vorläufige TUT für Jur.",null,null,null,null,null,{"$f":"G10*G16","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"S10*S16","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"AD10*AD16","v":0},null,null,null,null,null,null,null,null,null,{"$f":"AN10*AN16","v":0},null,null,null,null,null,null,null,null,{"$f":"AW10*AW16","v":0},null,null,null,null,null,null,null,{"$f":"BE10*BE16","v":0},null,null,null,null,null,null,{"$f":"BL10*BL16","v":0},null,null,null,null,null,{"$f":"BR10*BR16","v":0},null,null,null,null,{"$f":"BW10*BW16","v":0},null,null,null,{"$f":"CA10*CA16","v":0}]
[]
["+ additional TUT"]
["qualifying income of CEs in fiscal year for which \nrecalculations acc. to Art. 28 RL-E were made",null,null,null,null,null,{"$f":"IF(AND(G6<0,G23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD6<0,AD23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AN6<0,AN23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,null,null,null,null,{"$f":"IF(AND(AW6<0,AW23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,null,null,null,{"$f":"IF(AND(BE6<0,BE23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,null,null,{"$f":"IF(AND(BL6<0,BL23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,null,{"$f":"IF(AND(BR6<0,BR23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,null,{"$f":"IF(AND(BW6<0,BW23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"},null,null,null,{"$f":"IF(AND(CA6<0,CA23>0),\"Eintragung\",\"keine Eintragung\")","v":"keine Eintragung"}]
["./. QDMTT"]
[]
["Jurisdictional top-up tax",null,null,null,null,null,{"$f":"MAX(G17+G19-G21,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(S17+S19-S21,0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(AD17+AD19-AD21,0)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(AN17+AN19-AN21,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(AW17+AW19-AW21,0)","v":0},null,null,null,null,null,null,null,{"$f":"MAX(BE17+BE19-BE21,0)","v":0},null,null,null,null,null,null,{"$f":"MAX(BL17+BL19-BL21,0)","v":0},null,null,null,null,null,{"$f":"MAX(BR17+BR19-BR21,0)","v":0},null,null,null,null,{"$f":"MAX(BW17+BW19-BW21,0)","v":0},null,null,null,{"$f":"MAX(CA17+CA19-CA21,0)","v":0}]
["GloBE-ratio (Art. 26 (5), (6))",null,null,null,null,null,null,{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(H20<0,0,H20/SUMIF(H20:Q20,\">0\")), IF(H6<0,0,H6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(I20<0,0,I20/SUMIF(H20:Q20,\">0\")), IF(I6<0,0,I6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(J20<0,0,J20/SUMIF(H20:Q20,\">0\")), IF(J6<0,0,J6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(K20<0,0,K20/SUMIF(H20:Q20,\">0\")), IF(K6<0,0,K6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(L20<0,0,L20/SUMIF(H20:Q20,\">0\")), IF(L6<0,0,L6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(M20<0,0,M20/SUMIF(H20:Q20,\">0\")), IF(M6<0,0,M6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(N20<0,0,N20/SUMIF(H20:Q20,\">0\")), IF(N6<0,0,N6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(O20<0,0,O20/SUMIF(H20:Q20,\">0\")), IF(O6<0,0,O6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(P20<0,0,P20/SUMIF(H20:Q20,\">0\")), IF(P6<0,0,P6/SUMIF(H6:Q6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(G6<0,G23>0),IF(Q20<0,0,Q20/SUMIF(H20:Q20,\">0\")), IF(Q6<0,0,Q6/SUMIF(H6:Q6,\">0\"))),0)","v":0},null,{"$f":"SUM(T24:AB24)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(T20<0,0,T20/SUMIF(T20:AB20,\">0\")), IF(T6<0,0,T6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(U20<0,0,U20/SUMIF(T20:AB20,\">0\")), IF(U6<0,0,U6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(V20<0,0,V20/SUMIF(T20:AB20,\">0\")), IF(V6<0,0,V6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(W20<0,0,W20/SUMIF(T20:AB20,\">0\")), IF(W6<0,0,W6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(X20<0,0,X20/SUMIF(T20:AB20,\">0\")), IF(X6<0,0,X6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(Y20<0,0,Y20/SUMIF(T20:AB20,\">0\")), IF(Y6<0,0,Y6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(Z20<0,0,Z20/SUMIF(T20:AB20,\">0\")), IF(Z6<0,0,Z6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(AA20<0,0,AA20/SUMIF(T20:AB20,\">0\")), IF(AA6<0,0,AA6/SUMIF(T6:AB6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(S6<0,S23>0),IF(AB20<0,0,AB20/SUMIF(T20:AB20,\">0\")), IF(AB6<0,0,AB6/SUMIF(T6:AB6,\">0\"))),0)","v":0},null,{"$f":"SUM(AE24:AL24)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AE20<0,0,AE20/SUMIF(AE20:AL20,\">0\")), IF(AE6<0,0,AE6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AF20<0,0,AF20/SUMIF(AE20:AL20,\">0\")), IF(AF6<0,0,AF6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AG20<0,0,AG20/SUMIF(AE20:AL20,\">0\")), IF(AG6<0,0,AG6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AH20<0,0,AH20/SUMIF(AE20:AL20,\">0\")), IF(AH6<0,0,AH6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AI20<0,0,AI20/SUMIF(AE20:AL20,\">0\")), IF(AI6<0,0,AI6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AJ20<0,0,AJ20/SUMIF(AE20:AL20,\">0\")), IF(AJ6<0,0,AJ6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AK20<0,0,AK20/SUMIF(AE20:AL20,\">0\")), IF(AK6<0,0,AK6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AD6<0,AD23>0),IF(AL20<0,0,AL20/SUMIF(AE20:AL20,\">0\")), IF(AL6<0,0,AL6/SUMIF(AE6:AL6,\">0\"))),0)","v":0},null,{"$f":"SUM(AO24:AU24)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AO20<0,0,AO20/SUMIF(AO20:AU20,\">0\")), IF(AO6<0,0,AO6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AP20<0,0,AP20/SUMIF(AO20:AU20,\">0\")), IF(AP6<0,0,AP6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AQ20<0,0,AQ20/SUMIF(AO20:AU20,\">0\")), IF(AQ6<0,0,AQ6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AR20<0,0,AR20/SUMIF(AO20:AU20,\">0\")), IF(AR6<0,0,AR6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AS20<0,0,AS20/SUMIF(AO20:AU20,\">0\")), IF(AS6<0,0,AS6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AT20<0,0,AT20/SUMIF(AO20:AU20,\">0\")), IF(AT6<0,0,AT6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AN6<0,AN23>0),IF(AU20<0,0,AU20/SUMIF(AO20:AU20,\">0\")), IF(AU6<0,0,AU6/SUMIF(AO6:AU6,\">0\"))),0)","v":0},null,{"$f":"SUM(AX24:BC24)","v":0},{"$f":"IFERROR(IF(AND(AW6<0,AW23>0),IF(AX20<0,0,AX20/SUMIF(AX20:BC20,\">0\")), IF(AX6<0,0,AX6/SUMIF(AX6:BC6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AW6<0,AW23>0),IF(AY20<0,0,AY20/SUMIF(AX20:BC20,\">0\")), IF(AY6<0,0,AY6/SUMIF(AX6:BC6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AW6<0,AW23>0),IF(AZ20<0,0,AZ20/SUMIF(AX20:BC20,\">0\")), IF(AZ6<0,0,AZ6/SUMIF(AX6:BC6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AW6<0,AW23>0),IF(BA20<0,0,BA20/SUMIF(AX20:BC20,\">0\")), IF(BA6<0,0,BA6/SUMIF(AX6:BC6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AW6<0,AW23>0),IF(BB20<0,0,BB20/SUMIF(AX20:BC20,\">0\")), IF(BB6<0,0,BB6/SUMIF(AX6:BC6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(AW6<0,AW23>0),IF(BC20<0,0,BC20/SUMIF(AX20:BC20,\">0\")), IF(BC6<0,0,BC6/SUMIF(AX6:BC6,\">0\"))),0)","v":0},null,{"$f":"SUM(BF24:BJ24)","v":0},{"$f":"IFERROR(IF(AND(BE6<0,BE23>0),IF(BF20<0,0,BF20/SUMIF(BF20:BJ20,\">0\")), IF(BF6<0,0,BF6/SUMIF(BF6:BJ6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BE6<0,BE23>0),IF(BG20<0,0,BG20/SUMIF(BF20:BJ20,\">0\")), IF(BG6<0,0,BG6/SUMIF(BF6:BJ6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BE6<0,BE23>0),IF(BH20<0,0,BH20/SUMIF(BF20:BJ20,\">0\")), IF(BH6<0,0,BH6/SUMIF(BF6:BJ6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BE6<0,BE23>0),IF(BI20<0,0,BI20/SUMIF(BF20:BJ20,\">0\")), IF(BI6<0,0,BI6/SUMIF(BF6:BJ6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BE6<0,BE23>0),IF(BJ20<0,0,BJ20/SUMIF(BF20:BJ20,\">0\")), IF(BJ6<0,0,BJ6/SUMIF(BF6:BJ6,\">0\"))),0)","v":0},null,{"$f":"SUM(BM24:BP24)","v":0},{"$f":"IFERROR(IF(AND(BL6<0,BL23>0),IF(BM20<0,0,BM20/SUMIF(BM20:BP20,\">0\")), IF(BM6<0,0,BM6/SUMIF(BM6:BP6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BL6<0,BL23>0),IF(BN20<0,0,BN20/SUMIF(BM20:BP20,\">0\")), IF(BN6<0,0,BN6/SUMIF(BM6:BP6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BL6<0,BL23>0),IF(BO20<0,0,BO20/SUMIF(BM20:BP20,\">0\")), IF(BO6<0,0,BO6/SUMIF(BM6:BP6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BL6<0,BL23>0),IF(BP20<0,0,BP20/SUMIF(BM20:BP20,\">0\")), IF(BP6<0,0,BP6/SUMIF(BM6:BP6,\">0\"))),0)","v":0},null,{"$f":"SUM(BS24:BU24)","v":0},{"$f":"IFERROR(IF(AND(BR6<0,BR23>0),IF(BS20<0,0,BS20/SUMIF(BS20:BU20,\">0\")), IF(BS6<0,0,BS6/SUMIF(BS6:BU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BR6<0,BR23>0),IF(BT20<0,0,BT20/SUMIF(BS20:BU20,\">0\")), IF(BT6<0,0,BT6/SUMIF(BS6:BU6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BR6<0,BR23>0),IF(BU20<0,0,BU20/SUMIF(BS20:BU20,\">0\")), IF(BU6<0,0,BU6/SUMIF(BS6:BU6,\">0\"))),0)","v":0},null,{"$f":"SUM(BX24:BY24)","v":0},{"$f":"IFERROR(IF(AND(BW6<0,BW23>0),IF(BX20<0,0,BX20/SUMIF(BX20:BY20,\">0\")), IF(BX6<0,0,BX6/SUMIF(BX6:BY6,\">0\"))),0)","v":0},{"$f":"IFERROR(IF(AND(BW6<0,BW23>0),IF(BY20<0,0,BY20/SUMIF(BX20:BY20,\">0\")), IF(BY6<0,0,BY6/SUMIF(BX6:BY6,\">0\"))),0)","v":0},null,null,{"$f":"IFERROR(IF(AND(CA6<0,CA23>0),IF(CB20<0,0,CB20/SUMIF(CB20,\">0\")), IF(CB6<0,0,CB6/SUMIF(CB6,\">0\"))),0)","v":0}]
["TUT of Ces",null,null,null,null,null,null,{"$f":"H24*G23","v":0},{"$f":"I24*G23","v":0},{"$f":"J24*G23","v":0},{"$f":"K24*G23","v":0},{"$f":"L24*G23","v":0},{"$f":"M24*G23","v":0},{"$f":"N24*G23","v":0},{"$f":"O24*G23","v":0},{"$f":"P24*G23","v":0},{"$f":"Q24*G23","v":0},null,null,{"$f":"T24*S23","v":0},{"$f":"U24*S23","v":0},{"$f":"V24*S23","v":0},{"$f":"W24*S23","v":0},{"$f":"X24*S23","v":0},{"$f":"Y24*S23","v":0},{"$f":"Z24*S23","v":0},{"$f":"AA24*S23","v":0},{"$f":"AB24*S23","v":0},null,null,{"$f":"AE24*AD23","v":0},{"$f":"AF24*AD23","v":0},{"$f":"AG24*AD23","v":0},{"$f":"AH24*AD23","v":0},{"$f":"AI24*AD23","v":0},{"$f":"AJ24*AD23","v":0},{"$f":"AK24*AD23","v":0},{"$f":"AL24*AD23","v":0},null,null,{"$f":"AO24*AN23","v":0},{"$f":"AP24*AN23","v":0},{"$f":"AQ24*AN23","v":0},{"$f":"AR24*AN23","v":0},{"$f":"AS24*AN23","v":0},{"$f":"AT24*AN23","v":0},{"$f":"AU24*AN23","v":0},null,null,{"$f":"AX24*AW23","v":0},{"$f":"AY24*AW23","v":0},{"$f":"AZ24*AW23","v":0},{"$f":"BA24*AW23","v":0},{"$f":"BB24*AW23","v":0},{"$f":"BC24*AW23","v":0},null,null,{"$f":"BF24*BE23","v":0},{"$f":"BG24*BE23","v":0},{"$f":"BH24*BE23","v":0},{"$f":"BI24*BE23","v":0},{"$f":"BJ24*BE23","v":0},null,null,{"$f":"BM24*BL23","v":0},{"$f":"BN24*BL23","v":0},{"$f":"BO24*BL23","v":0},{"$f":"BP24*BL23","v":0},null,null,{"$f":"BS24*BR23","v":0},{"$f":"BT24*BR23","v":0},{"$f":"BU24*BR23","v":0},null,null,{"$f":"BX24*BW23","v":0},{"$f":"BY24*BW23","v":0},null,null,{"$f":"CB24*CA23","v":0}]
[]
["Beteiligungshöhe UPE"]
["= TUT-UPE nach IIR",null,null,null,null,null,null,{"$f":"H25*H27","v":0},{"$f":"I27*I25","v":0},0,0,0,0,0,0,0,0,null,null,{"$f":"T25*T27","v":0},{"$f":"U27*U25","v":0},0,0,0,0,0,0,0,null,null,{"$f":"AE25*AE27","v":0},{"$f":"AF27*AF25","v":0},0,0,0,0,0,0,null,null,{"$f":"AO25*AO27","v":0},{"$f":"AP27*AP25","v":0},0,0,0,0,0,null,null,{"$f":"AX25*AX27","v":0},{"$f":"AY27*AY25","v":0},{"$f":"AZ27*AZ25","v":0},{"$f":"BA27*BA25","v":0},{"$f":"BB27*BB25","v":0},{"$f":"BC27*BC25","v":0},null,null,{"$f":"BF25*BF27","v":0},{"$f":"BG27*BG25","v":0},{"$f":"BH27*BH25","v":0},{"$f":"BI27*BI25","v":0},{"$f":"BJ27*BJ25","v":0},null,null,{"$f":"BM25*BM27","v":0},{"$f":"BN27*BN25","v":0},{"$f":"BO27*BO25","v":0},{"$f":"BP27*BP25","v":0},null,null,{"$f":"BS25*BS27","v":0},{"$f":"BT27*BT25","v":0},{"$f":"BU27*BU25","v":0},null,null,{"$f":"BX25*BX27","v":0},{"$f":"BY27*BY25","v":0},null,null,{"$f":"CB25*CB27","v":0}]
[]
["(ggf.) Beteiligungshöhe POPE"]
["= TUT-POPE nach IIR"]
[]
["./. Anrechnung EU-R Art.9"]
["= TUT-UPE pro CE",null,null,null,null,null,"∑ Jurisdiction",{"$f":"H25*H27","v":0},{"$f":"I25*I27","v":0},0,0,0,0,0,0,{"$f":"P25*P27","v":0},{"$f":"Q25*Q27","v":0},null,"∑ Jurisdiction",{"$f":"T25*T27","v":0},{"$f":"U25*U27","v":0},0,0,0,0,0,{"$f":"AA25*AA27","v":0},0,null,"∑ Jurisdiction",{"$f":"AE25*AE27","v":0},{"$f":"AF25*AF27","v":0},0,0,0,0,0,{"$f":"AL25*AL27","v":0},null,"∑ Jurisdiction",{"$f":"AO25*AO27","v":0},{"$f":"AP25*AP27","v":0},0,0,0,0,0,null,"∑ Jurisdiction",{"$f":"AX27*AX25","v":0},{"$f":"AY27*AY25","v":0},0,0,0,0,null,"∑ Jurisdiction",{"$f":"BF25*BF27","v":0},{"$f":"BG25*BG27","v":0},0,0,0,null,"∑ Jurisdiction",{"$f":"BM25*BM27","v":0},{"$f":"BN25*BN27","v":0},{"$f":"BO25*BO27","v":0},0,null,"∑ Jurisdiction",{"$f":"BS25*BS27","v":0},{"$f":"BT25*BT27","v":0},{"$f":"BU25*BU27","v":0},null,"∑ Jurisdiction",{"$f":"BX25*BX27","v":0},{"$f":"BY25*BY27","v":0},null,"∑ Jurisdiction",{"$f":"CB25*CB27","v":0}]
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[]
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[null,null,null,null,"Turkei",null,null,null,"Ungarn"]
[null,null,null,null,null,"CE 1","CE 2","CE 3","CE 4","CE 5","CE 7","CE 8","CE 4","CE 5","CE 6","CE 7"]