Z = K * p / 100 - 25%
1. Beispiel: K= 1000 € p= 2 % KESt = 25 % > Z - KESt = 15 €
$${\frac{{\mathtt{1\,000}}{\mathtt{\,\times\,}}{\mathtt{2}}}{{\mathtt{100}}}}{\mathtt{\,-\,}}{\mathtt{25}}\% = {\mathtt{15}}$$
2. Beispiel: K= 3655 € p= 1,2 % KESt = 25 %
$${\frac{{\mathtt{3\,655}}{\mathtt{\,\times\,}}{\mathtt{1.2}}}{{\mathtt{100}}}}{\mathtt{\,-\,}}{\mathtt{25}}\% = {\frac{{\mathtt{6\,579}}}{{\mathtt{200}}}} = {\mathtt{32.895}}$$ gerundet 32,90 €
Gruß radix