{
  "_disclaimer": "Sample data — illustrative only",
  "_note": "Indian tech worker on permit B in Zug — withholding tax + mandatory TOU (income > 120k).",
  "taxpayer": {
    "first_name": "Priya",
    "last_name": "Sharma",
    "birth_date": "1991-12-04",
    "nationality": "IN",
    "permit": "B",
    "permit_first_issued": "2023-08-01",
    "civil_status": "single",
    "dependants": 0,
    "ahv_number": "756.6677.8899.00"
  },
  "residence": {
    "canton": "ZG",
    "commune": "Zug",
    "address": "Alpenstrasse 11, 6300 Zug",
    "arrived_in_ch": "2023-08-01"
  },
  "employer": {
    "name": "Crypto Valley Labs AG",
    "uid": "CHE-890.123.456",
    "canton": "ZG"
  },
  "income_chf": {
    "gross_annual_salary": 145000,
    "bonus": 18000,
    "total_gross": 163000,
    "withholding_tax_paid": 18675,
    "barème_code": "A0"
  },
  "expected_treatment": {
    "regime": "Impôt à la source + Taxation Ordinaire Ultérieure (TOU) obligatoire",
    "tou_threshold_exceeded": true,
    "tou_deadline": "31 mars de l'année N+1",
    "deductions_recoverable": [
      "Frais de transport effectifs",
      "Pilier 3a (max 7'056 si LPP)",
      "Rachats LPP",
      "Primes d'assurance-maladie effectives ZG",
      "Frais médicaux non remboursés > 5% revenu net"
    ],
    "double_taxation_in": "Convention CH-IN — résidence fiscale CH (>183 jours)"
  },
  "checks": [
    "Confirmer dépôt TOU avant 31 mars",
    "Vérifier barème A0 (célibataire sans enfants)",
    "Calculer économie TOU vs maintien source",
    "Anticiper permis C dans 5/10 ans → taxation ordinaire"
  ]
}