Model commuter declarations as effective-dated L 34 records so monthly changes, L 34/Pendlerrechner evidence and historical payslip reproduction stay auditable. PP enters as an aliquoted § 66 freibetrag of the running tax base while PE joins the annual absetzbetraege, matching the cumulative engine's rollup. Ticket handling follows § 26 Z 5: employer ticket costs reduce PP pro rata (lit i), Werkverkehr is data-driven via the residual route and salary conversion does not block PP/PE. Also register the AP13-A tests that were accidentally left out of the previous commit.
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