Transparency

Sources & method

Every rule-based calculator should be traceable to a source, a rule year and a version-controlled formula.

Primary sources for 2026

Versioning principle

Rules are kept separate from presentation in the codebase. When a new rule year starts, the rule package is updated and calculators are tested against known examples before the new version is published.

Corrections

If an error is found, both the formula or rule data and the latest fact-checking date are corrected.