The schablonintäkt SLR table only had closing years 2025 and 2026, and the
dispositions builder consulted it unconditionally, so every aktiebolag
running the year-end wizard for 2024 or earlier got "Ett oväntat serverfel
uppstod" at the Dispositioner step (126 open FY2024 periods on prod, plus
older years), even when the company holds no periodiseringsfonder at all.
- Backfill SCHABLONINTAKT_RATE_BY_CLOSING_YEAR for 2020-2024 from
Riksgälden's 30 November SLR (2019: -0.09 %, 2020: -0.10 %, 2021: 0.23 %,
all floored to 0.5 %; 2022: 1.94 %; 2023: 2.62 %). 2019 and earlier stay
unmapped: the 100 %-of-SLR rule keys on beskattningsår starting
2019-01-01+, so a 2019 closing can be a brutet år under the old 72 %.
- Resolve the rate lazily (resolveSchablonintaktRate): a company without
an opening 212X balance never touches the table, so an unmapped year can
no longer break a no-fond bokslut. Used by the builder and all three POST
item paths; POST overrides still win.
- Typed SchablonintaktRateNotConfiguredError with registry code
SCHABLONINTAKT_RATE_NOT_CONFIGURED (500, Swedish message) so the rare
fond-holding-company-on-unmapped-year case tells the user what is wrong
instead of a generic server error, while still surfacing in runtime-error
clustering for the December table update.
- Tests: rate table + resolver units, new builder test (no-fond FY2024 and
unmapped-year cases, SLR folded into the tax base), GET route tests.
Claude-Session: https://claude.ai/code/session_01SyEZHx14jBvibkZmz8uAUC
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
Jakob Wennberg
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