200224 DA-1 claimability simplifed calculation

	B	C	D	E	G	H	I	K	M	O
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3				Case A	Case B	Case C	Case D	Case E	Case F - xorfish	Case G
4	Total gross wealth (without debts)	A		750.000	1.000.000	750.000	750.000	900.000	1.500.000	400.000
5	Total interest from securities (all securities)	B		5.800	5.800	5.800	5.800	7.600	10.000	2.000
6	Expenses for securities management	C		-100	0	0	0	0	0	0
7	Total passive interests (e.g. mortgage)	D		-13.000	-13.000	-13.000	-6.000	-4.750	-7.000	-7.000
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9	Value US securities	E		56.000	56.000	224.000	56.000	280.000	500.000	100.000
10	Interest from US securities	F		900	900	3.600	900	4.700	10.000	2.000
11	Claimed withholding tax - L2WT (15%)	G		135	135	540	135	705	1.500	300
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13	Tax bracket	H		18%	18%	18%	18%	18%	20%	35%
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15	US securities as % of total gross wealth	I	= E/A	7,5%	5,6%	29,9%	7,5%	31,1%	33,3%	25,0%
16	Portion of passive interests 'charged' on US securities	J	= D * I	-971	-728	-3883	-448	-1478	-2333	-1750
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18	Interest from US securities as % of the total interest from securities	K	= F/B	15,5%	15,5%	62,1%	15,5%	61,8%	100,0%	100,0%
19	Portion of expenses for securities management charged to US securities	L	= C * K	-16	0	0	0	0	0	0
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21	Net interest from US securities	M	= F + J + L	-87	172	-283	452	3.222	7.667	250
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23	Tax on the net interest from US securities	N	IF (M > 0, M*H, 0)	0	31	0	81	580	1533	88
24	Maximum possible refund	O	= MIN (G, N)	0	31	0	81	580	1.500	88
25	Maximum possible refund as % of witholding tax	P	= O / G	0%	23%	0%	60%	82%	100%	29%
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