Third Lexis 360 intake (44 briefings, source Stands 2025-06 to
2026-08), extending the corpus to 151 curated entries in 19 clusters.
All batch-3 topics sit in the 'Entgelt: Anspruch & Abrechnung'
chapter - this is the most payroll-core batch so far (SZ tariff
mechanics, surcharges, commuter allowances, travel expenses, BMSVG).
- 6 new clusters: reisekosten (9), pendlerforderung (9),
vorsorgeleistungen (11), zuschlage (8), sonderzahlungen (4),
geschenke (2); plus lb-ent-11 (Ausbildungskosten-Rueckerstattung)
appended to the entgelt cluster
- two URL-encoded export filenames (%c3%9f = sharp-s) normalized
before intake
- cross-batch reconciliation: lb-prm-04's dangling reference to
'Sonderzahlungen - Steuer' resolved against the new lb-son-04
(and lb-son-03 for the SV side); cross_refs updated
- curated entries cross-checked against the verified legal inventory
(RECHTSQUELLEN-Privat.md): 67-EStG staffel, 68-EStG free limits,
BMSVG core values confirmed; deviations flagged, notably the
124b-Ueberstundenmassnahme 2026 citation in lb-zus-07 - the
briefing cites 'Z 440 lit c'/'BGBl I 4/2026' while the verified text
is Z 476 lit c idgF BGBl I 43/2026 (Aufrollung bis 30. 9. 2026),
and lb-ent-01's blanket 120 EUR for 68 Abs 2 (verified: 170 EUR
2026)
- further flagged points: lb-pen-09 table value 3,672 EUR (likely
print error, arithmetic 2,448), PendlerVO-vs-BMF-FAQ divergence
(lb-pen-01), 183-day rule Finanz vs UFS (rei), teleworker trips
Finanz vs BFG/VwGH (lb-rei-07), SV status of staff participation
foundations (lb-vor-01), customer gifts without SV value limit
(lb-ges-02)
- batch-4 candidates updated in the RUNBOOK (Abfertigung Alt,
Corona-Kurzarbeit u. a.); README cluster table extended to
batches 1-3
Validated: --registry 151 entries/19 clusters, --check 0 problems,
structural scan over all 151 curated docs, py_compile.
fegger
2cc6be7832