Merge origin/dev-4.7.0: Steuer-Feature (Preismodus + DB-gestützte Befreiungsgründe)

Konflikte in den Steuer-Dateien zugunsten der weiterentwickelten lokalen Version
aufgelöst: vat_pricing_mode (Preismodus), DB-gestützte tax_exemption_reasons mit FK,
typisierte Request-DTOs, Event-Steuer-Snapshot. origin/dev-4.7.0 enthielt eine
frühere Teilmenge desselben Features.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

app/Domains/Admin/Actions/UpdateTenantTax/UpdateTenantTaxAction.php

@@ -2,7 +2,7 @@
 
 namespace App\Domains\Admin\Actions\UpdateTenantTax;
 
-use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 
 class UpdateTenantTaxAction
 {
@@ -18,6 +18,7 @@ class UpdateTenantTaxAction
             $this->request->tenant->update([
                 'tax_liable' => true,
                 'vat_rate' => $this->clampVatRate($this->request->vatRate),
+                'vat_pricing_mode' => $this->request->vatPricingMode->value,
                 'tax_exemption_reason' => null,
                 'tax_exemption_note' => null,
             ]);
@@ -28,7 +29,7 @@ class UpdateTenantTaxAction
             return $response;
         }
 
-        $reason = TaxExemptionReason::tryFrom((string)$this->request->exemptionReason);
+        $reason = $this->request->exemptionReason;
 
         if ($reason === null) {
             $response->message = 'Bitte einen gültigen Befreiungsgrund auswählen.';
@@ -38,7 +39,7 @@ class UpdateTenantTaxAction
 
         $note = trim((string)$this->request->exemptionNote);
 
-        if ($reason->requiresNote() && $note === '') {
+        if ($reason->requires_note && $note === '') {
             $response->message = 'Bitte einen Text für den Befreiungsgrund angeben.';
 
             return $response;
@@ -47,8 +48,9 @@ class UpdateTenantTaxAction
         $this->request->tenant->update([
             'tax_liable' => false,
             'vat_rate' => 0,
-            'tax_exemption_reason' => $reason->value,
-            'tax_exemption_note' => $reason->requiresNote() ? $note : null,
+            'vat_pricing_mode' => VatPricingMode::Inclusive->value,
+            'tax_exemption_reason' => $reason->slug,
+            'tax_exemption_note' => $reason->requires_note ? $note : null,
         ]);
 
         $response->success = true;

app/Domains/Admin/Actions/UpdateTenantTax/UpdateTenantTaxRequest.php

@@ -2,6 +2,8 @@
 
 namespace App\Domains\Admin\Actions\UpdateTenantTax;
 
+use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 use App\Models\Tenant;
 
 class UpdateTenantTaxRequest
@@ -10,8 +12,9 @@ class UpdateTenantTaxRequest
         public Tenant $tenant,
         public bool $taxLiable,
         public int $vatRate,
-        public ?string $exemptionReason,
+        public ?TaxExemptionReason $exemptionReason,
         public ?string $exemptionNote,
+        public VatPricingMode $vatPricingMode,
     )
     {
     }

app/Domains/Admin/Controllers/ManagedTenantTaxGetController.php

@@ -3,6 +3,7 @@
 namespace App\Domains\Admin\Controllers;
 
 use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 use App\Scopes\CommonController;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -18,7 +19,9 @@ class ManagedTenantTaxGetController extends CommonController
             'vat_rate' => $tenant->vat_rate,
             'tax_exemption_reason' => $tenant->tax_exemption_reason,
             'tax_exemption_note' => $tenant->tax_exemption_note,
+            'vat_pricing_mode' => $tenant->vat_pricing_mode,
             'exemption_reasons' => TaxExemptionReason::options(),
+            'pricing_modes' => VatPricingMode::options(),
             'saveEndpoint' => '/api/v1/admin/tenants/' . $slug . '/tax',
         ]);
     }

app/Domains/Admin/Controllers/ManagedTenantTaxUpdateController.php

@@ -4,6 +4,8 @@ namespace App\Domains\Admin\Controllers;
 
 use App\Domains\Admin\Actions\UpdateTenantTax\UpdateTenantTaxAction;
 use App\Domains\Admin\Actions\UpdateTenantTax\UpdateTenantTaxRequest;
+use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 use App\Scopes\CommonController;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -18,8 +20,9 @@ class ManagedTenantTaxUpdateController extends CommonController
             tenant: $tenant,
             taxLiable: $request->boolean('tax_liable'),
             vatRate: (int)$request->input('vat_rate', 0),
-            exemptionReason: $request->input('tax_exemption_reason'),
+            exemptionReason: TaxExemptionReason::where('slug', $request->input('tax_exemption_reason'))->first(),
             exemptionNote: $request->input('tax_exemption_note'),
+            vatPricingMode: VatPricingMode::tryFrom((string) $request->input('vat_pricing_mode', 'inclusive')) ?? VatPricingMode::Inclusive,
         ));
 
         $response = $action->execute();

app/Domains/Admin/Controllers/TenantTaxGetController.php

@@ -3,6 +3,7 @@
 namespace App\Domains\Admin\Controllers;
 
 use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 use App\Scopes\CommonController;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -16,7 +17,9 @@ class TenantTaxGetController extends CommonController
             'vat_rate' => $this->tenant->vat_rate,
             'tax_exemption_reason' => $this->tenant->tax_exemption_reason,
             'tax_exemption_note' => $this->tenant->tax_exemption_note,
+            'vat_pricing_mode' => $this->tenant->vat_pricing_mode,
             'exemption_reasons' => TaxExemptionReason::options(),
+            'pricing_modes' => VatPricingMode::options(),
             'saveEndpoint' => '/api/v1/admin/tenant/tax',
         ]);
     }

app/Domains/Admin/Controllers/TenantTaxUpdateController.php

@@ -4,6 +4,8 @@ namespace App\Domains\Admin\Controllers;
 
 use App\Domains\Admin\Actions\UpdateTenantTax\UpdateTenantTaxAction;
 use App\Domains\Admin\Actions\UpdateTenantTax\UpdateTenantTaxRequest;
+use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 use App\Scopes\CommonController;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -16,8 +18,9 @@ class TenantTaxUpdateController extends CommonController
             tenant: $this->tenant,
             taxLiable: $request->boolean('tax_liable'),
             vatRate: (int)$request->input('vat_rate', 0),
-            exemptionReason: $request->input('tax_exemption_reason'),
+            exemptionReason: TaxExemptionReason::where('slug', $request->input('tax_exemption_reason'))->first(),
             exemptionNote: $request->input('tax_exemption_note'),
+            vatPricingMode: VatPricingMode::tryFrom((string) $request->input('vat_pricing_mode', 'inclusive')) ?? VatPricingMode::Inclusive,
         ));
 
         $response = $action->execute();

app/Domains/Admin/Views/Partials/TenantTaxInfo.vue

@@ -16,6 +16,7 @@ const {request} = useAjax()
 const editing = ref(false)
 
 const reasons = computed(() => props.data.exemption_reasons ?? [])
+const pricingModes = computed(() => props.data.pricing_modes ?? [])
 
 const liableOptions = [
     {value: '1', label: 'Ja – Umsatzsteuer wird erhoben'},
@@ -27,6 +28,7 @@ const form = ref({
     vat_rate: props.data.vat_rate ?? 0,
     tax_exemption_reason: props.data.tax_exemption_reason ?? '',
     tax_exemption_note: props.data.tax_exemption_note ?? '',
+    vat_pricing_mode: props.data.vat_pricing_mode ?? 'inclusive',
 })
 
 const isLiable = computed(() => form.value.tax_liable === '1')
@@ -36,6 +38,10 @@ const selectedReason = computed(
     () => reasons.value.find(r => r.value === form.value.tax_exemption_reason) ?? null
 )
 
+const pricingModeLabel = computed(
+    () => pricingModes.value.find(m => m.value === form.value.vat_pricing_mode)?.label ?? '—'
+)
+
 // Vorschau des Pflichthinweises nach § 14 Abs. 4 Nr. 8 UStG, der später auf der Rechnung erscheint.
 const invoiceHint = computed(() => {
     if (isLiable.value) {
@@ -58,6 +64,7 @@ async function save() {
             vat_rate: Number(form.value.vat_rate) || 0,
             tax_exemption_reason: isLiable.value ? null : form.value.tax_exemption_reason,
             tax_exemption_note: form.value.tax_exemption_note,
+            vat_pricing_mode: form.value.vat_pricing_mode,
         },
     })
 
@@ -81,6 +88,10 @@ async function save() {
                 <th>USt-Satz</th>
                 <td>{{ form.vat_rate || 0 }} %</td>
             </tr>
+            <tr v-if="isLiable">
+                <th>Preismodus</th>
+                <td>{{ pricingModeLabel }}</td>
+            </tr>
             <tr v-else>
                 <th>Befreiungsgrund</th>
                 <td>{{ reasonLabel }}</td>
@@ -106,6 +117,12 @@ async function save() {
                 <th>USt-Satz (%)</th>
                 <td><input type="number" min="0" max="100" v-model.number="form.vat_rate" class="form-input"/></td>
             </tr>
+            <tr v-if="isLiable">
+                <th>Preismodus</th>
+                <td>
+                    <RichSelectBox v-model="form.vat_pricing_mode" :options="pricingModes"/>
+                </td>
+            </tr>
 
             <template v-else>
                 <tr>

app/Domains/Event/Actions/CreateEvent/CreateEventCommand.php

@@ -47,6 +47,13 @@ class CreateEventCommand {
             'total_max_amount' => 0,
             'support_per_person' => 0,
             'support_flat' => 0,
+            // Umsatzsteuerliche Grundlage bei Anlage einfrieren (unveränderlich), damit Preisermittlung und
+            // spätere Rechnungen von späteren Tenant-Änderungen unberührt bleiben.
+            'tax_liable' => app('tenant')->tax_liable,
+            'vat_rate' => app('tenant')->vat_rate,
+            'vat_pricing_mode' => app('tenant')->vat_pricing_mode,
+            'tax_exemption_reason' => app('tenant')->tax_exemption_reason,
+            'tax_exemption_note' => app('tenant')->tax_exemption_note,
         ]);
 
         if ($event !== null) {

app/Enumerations/TaxExemptionReason.php

@@ -2,66 +2,65 @@
 
 namespace App\Enumerations;
 
-/**
- * Gründe für eine Umsatzsteuerbefreiung. Jeder Fall kapselt sein UI-Label und den auf der Rechnung
- * verpflichtenden Hinweis nach § 14 Abs. 4 Nr. 8 UStG, damit Label und Text nur an einer Stelle
- * gepflegt werden. Gemeinnützigkeit allein befreit nicht – die Befreiung braucht immer einen konkreten
- * Rechtsgrund; die Vereins-Fälle sind über § 4 Nr. 22a / Nr. 25 abgedeckt.
- */
-enum TaxExemptionReason: string
-{
-    case SmallBusiness = 'small_business';
-    case Education = 'education';
-    case YouthWelfare = 'youth_welfare';
-    case Custom = 'custom';
+use App\Scopes\CommonModel;
 
-    public function label(): string
-    {
-        return match ($this) {
-            self::SmallBusiness => 'Kleinunternehmer (§ 19 UStG)',
-            self::Education => 'Bildungs-/Kursleistung (§ 4 Nr. 22a UStG)',
-            self::YouthWelfare => 'Kinder- und Jugendhilfe (§ 4 Nr. 25 UStG)',
-            self::Custom => 'Sonstiger Grund (Freitext)',
-        };
-    }
+/**
+ * Gründe für eine Umsatzsteuerbefreiung -- DB-gestützt (analog {@see PaymentStatus}), damit Label und
+ * der auf der Rechnung verpflichtende Hinweis nach § 14 Abs. 4 Nr. 8 UStG zentral pflegbar sind.
+ * Gemeinnützigkeit allein befreit nicht; die Befreiung braucht immer einen konkreten Rechtsgrund
+ * (Vereins-Fälle über § 4 Nr. 22a / Nr. 25).
+ *
+ * @property string $slug
+ * @property string $name
+ * @property string $invoice_text
+ * @property bool $requires_note
+ */
+class TaxExemptionReason extends CommonModel
+{
+    public const string SMALL_BUSINESS = 'small_business';
+    public const string EDUCATION = 'education';
+    public const string YOUTH_WELFARE = 'youth_welfare';
+    public const string CUSTOM = 'custom';
+
+    protected $table = 'tax_exemption_reasons';
+    protected $primaryKey = 'slug';
+    public $incrementing = false;
+    protected $keyType = 'string';
+
+    protected $fillable = [
+        'slug',
+        'name',
+        'invoice_text',
+        'requires_note',
+    ];
+
+    protected $casts = [
+        'requires_note' => 'boolean',
+    ];
 
     /**
-     * Pflichthinweis für die Rechnung. Bei einem individuellen Grund (Custom) wird der hinterlegte
+     * Pflichthinweis für die Rechnung. Bei einem individuellen Grund (requires_note) wird der hinterlegte
      * Freitext des Tenants verwendet.
      */
     public function invoiceText(?string $customNote = null): string
     {
-        return match ($this) {
-            self::SmallBusiness => 'Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.',
-            self::Education => 'Die Leistung ist gemäß § 4 Nr. 22 Buchst. a UStG von der Umsatzsteuer befreit.',
-            self::YouthWelfare => 'Die Leistung ist gemäß § 4 Nr. 25 UStG von der Umsatzsteuer befreit.',
-            self::Custom => trim((string)$customNote),
-        };
+        return $this->requires_note ? trim((string) $customNote) : $this->invoice_text;
     }
 
     /**
-     * Ob dieser Grund einen zusätzlichen Freitext des Tenants erfordert.
-     */
-    public function requiresNote(): bool
-    {
-        return $this === self::Custom;
-    }
-
-    /**
-     * Optionen für das Frontend inkl. Vorschau-Text. Bei Custom ist `text` leer, da der Text erst aus
-     * dem Freitext des Tenants entsteht.
+     * Optionen für das Frontend inkl. Vorschau-Text. Bei einem Freitext-Grund ist `text` leer, da der Text
+     * erst aus dem Freitext des Tenants entsteht.
      *
      * @return array<int, array{value: string, label: string, text: string}>
      */
     public static function options(): array
     {
-        return array_map(
-            static fn(self $reason): array => [
-                'value' => $reason->value,
-                'label' => $reason->label(),
-                'text' => $reason->requiresNote() ? '' : $reason->invoiceText(),
-            ],
-            self::cases(),
-        );
+        return self::all()
+            ->map(static fn (self $reason): array => [
+                'value' => $reason->slug,
+                'label' => $reason->name,
+                'text' => $reason->requires_note ? '' : $reason->invoice_text,
+            ])
+            ->all();
     }
 }

app/Enumerations/VatPricingMode.php

@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Enumerations;
+
+/**
+ * Preismodus bei bestehender Umsatzsteuerpflicht: entweder ist die USt bereits im konfigurierten Beitrag
+ * enthalten (Brutto/„Supermarkt") oder sie wird bei der Preisermittlung aufgeschlagen (Netto). Gespeichert
+ * wird immer der finale Brutto-Beitrag; der Modus beeinflusst nur die Preisermittlung im Anmeldeprozess.
+ */
+enum VatPricingMode: string
+{
+    case Inclusive = 'inclusive';
+    case AddOn = 'add_on';
+
+    public function label(): string
+    {
+        return match ($this) {
+            self::Inclusive => 'Inklusive – Beiträge sind Endpreise (USt enthalten)',
+            self::AddOn => 'Aufschlagen – USt wird auf die Beiträge aufgeschlagen',
+        };
+    }
+
+    /**
+     * Optionen für das Frontend: [['value' => ..., 'label' => ...], ...].
+     *
+     * @return array<int, array{value: string, label: string}>
+     */
+    public static function options(): array
+    {
+        return array_map(
+            static fn (self $mode): array => [
+                'value' => $mode->value,
+                'label' => $mode->label(),
+            ],
+            self::cases(),
+        );
+    }
+}

app/Models/Event.php

@@ -8,14 +8,11 @@ use App\Enumerations\EatingHabit;
 use App\Enumerations\ParticipationFeeType;
 use App\RelationModels\EventParticipationFee;
 use App\RelationModels\EventPaymentMethods;
-use App\Resources\EventResource;
-use App\Scopes\CommonModel;
 use App\Scopes\InstancedModel;
 use DateTime;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\BelongsToMany;
 use Illuminate\Database\Eloquent\Relations\HasMany;
-use Illuminate\Http\Resources\Json\JsonResource;
 
 /**
  * @property string $tenant
@@ -85,6 +82,11 @@ class Event extends InstancedModel
         'support_flat',
         'alcoholics_age',
         'archived',
+        'tax_liable',
+        'vat_rate',
+        'vat_pricing_mode',
+        'tax_exemption_reason',
+        'tax_exemption_note',
 
     ];
 
@@ -109,6 +111,9 @@ class Event extends InstancedModel
         'total_max_amount' => AmountCast::class,
 
         'sibling_reduction' => 'boolean',
+
+        'tax_liable' => 'boolean',
+        'vat_rate' => 'integer',
     ];
 
     public function tenant(): BelongsTo

app/Models/Tenant.php

@@ -25,6 +25,7 @@ use App\Scopes\CommonModel;
  * @property int $vat_rate
  * @property string|null $tax_exemption_reason
  * @property string|null $tax_exemption_note
+ * @property string $vat_pricing_mode
  */
 class Tenant extends CommonModel
 {
@@ -55,6 +56,7 @@ class Tenant extends CommonModel
         'vat_rate',
         'tax_exemption_reason',
         'tax_exemption_note',
+        'vat_pricing_mode',
     ];
 
     protected $casts = [

app/Resources/EventResource.php

@@ -4,6 +4,7 @@ namespace App\Resources;
 
 use App\Enumerations\ParticipationFeeType;
 use App\Enumerations\ParticipationType;
+use App\Enumerations\VatPricingMode;
 use App\Models\Event;
 use App\ValueObjects\Amount;
 use DateTime;
@@ -342,7 +343,13 @@ class EventResource extends JsonResource{
             $basicFee = $basicFee->multiply(0.5);
         }
 
-        return $basicFee;
+        // Bei bestehender USt-Pflicht und Netto-Preismodus die USt aufschlagen; gespeichert wird immer der
+        // finale Brutto-Betrag. Bei "inklusive" oder ohne Steuerpflicht bleibt der Beitrag unverändert.
+        if ($this->event->tax_liable && $this->event->vat_pricing_mode === VatPricingMode::AddOn->value) {
+            $basicFee = $basicFee->multiply(1 + $this->event->vat_rate / 100);
+        }
+
+        return new Amount(round($basicFee->getAmount(), 2), 'Euro');
     }
 }
 

database/migrations/2026_08_06_150000_add_tax_information_to_tenants.php

@@ -10,7 +10,7 @@ return new class extends Migration {
         Schema::table('tenants', function (Blueprint $table) {
             $table->boolean('tax_liable')->default(false);
             $table->unsignedTinyInteger('vat_rate')->default(0);
-            $table->string('tax_exemption_reason')->default('youth_welfare');
+            $table->string('tax_exemption_reason')->nullable();
             $table->text('tax_exemption_note')->nullable();
         });
     }

database/migrations/2026_08_06_160000_add_vat_pricing_mode_to_tenants.php

@@ -0,0 +1,21 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::table('tenants', function (Blueprint $table) {
+            $table->string('vat_pricing_mode')->default('inclusive');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('tenants', function (Blueprint $table) {
+            $table->dropColumn('vat_pricing_mode');
+        });
+    }
+};

database/migrations/2026_08_06_160010_add_tax_snapshot_to_events.php

@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * Friert die umsatzsteuerliche Grundlage bei Event-Anlage aus den Tenant-Einstellungen ein. Die Werte sind
+ * danach unveränderlich, damit Preisermittlung und spätere Rechnungen von späteren Tenant-Änderungen
+ * unberührt bleiben. Bestandsevents erhalten die Defaults (keine USt).
+ */
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::table('events', function (Blueprint $table) {
+            $table->boolean('tax_liable')->default(false);
+            $table->unsignedTinyInteger('vat_rate')->default(0);
+            $table->string('vat_pricing_mode')->default('inclusive');
+            $table->string('tax_exemption_reason')->nullable();
+            $table->text('tax_exemption_note')->nullable();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('events', function (Blueprint $table) {
+            $table->dropColumn([
+                'tax_liable',
+                'vat_rate',
+                'vat_pricing_mode',
+                'tax_exemption_reason',
+                'tax_exemption_note',
+            ]);
+        });
+    }
+};

database/migrations/2026_08_06_170000_create_tax_exemption_reasons.php

@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::create('tax_exemption_reasons', function (Blueprint $table) {
+            $table->string('slug')->primary();
+            $table->string('name');
+            $table->text('invoice_text')->nullable();
+            $table->boolean('requires_note')->default(false);
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('tax_exemption_reasons');
+    }
+};

database/migrations/2026_08_06_170010_add_tax_exemption_reason_foreign_keys.php

@@ -0,0 +1,48 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * Befüllt die Referenztabelle mit den Befreiungsgründen (§ 14 Abs. 4 Nr. 8 UStG) und verknüpft danach den
+ * nullbaren Befreiungsgrund von Tenant und Event per Foreign Key. Das Seeding erfolgt hier (nicht im
+ * ProductionDataSeeder), damit die FK-Ziele auch auf bestehenden Datenbanken beim Migrieren existieren.
+ * Ein noch nicht konfigurierter Tenant hat keinen Grund (NULL).
+ */
+return new class extends Migration {
+    public function up(): void
+    {
+        $now = now();
+        DB::table('tax_exemption_reasons')->insertOrIgnore([
+            ['slug' => 'small_business', 'name' => 'Kleinunternehmer (§ 19 UStG)', 'invoice_text' => 'Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.', 'requires_note' => false, 'created_at' => $now, 'updated_at' => $now],
+            ['slug' => 'education', 'name' => 'Bildungs-/Kursleistung (§ 4 Nr. 22a UStG)', 'invoice_text' => 'Die Leistung ist gemäß § 4 Nr. 22 Buchst. a UStG von der Umsatzsteuer befreit.', 'requires_note' => false, 'created_at' => $now, 'updated_at' => $now],
+            ['slug' => 'youth_welfare', 'name' => 'Kinder- und Jugendhilfe (§ 4 Nr. 25 UStG)', 'invoice_text' => 'Die Leistung ist gemäß § 4 Nr. 25 UStG von der Umsatzsteuer befreit.', 'requires_note' => false, 'created_at' => $now, 'updated_at' => $now],
+            ['slug' => 'custom', 'name' => 'Sonstiger Grund (Freitext)', 'invoice_text' => null, 'requires_note' => true, 'created_at' => $now, 'updated_at' => $now],
+        ]);
+
+        Schema::table('tenants', function (Blueprint $table) {
+            $table->foreign('tax_exemption_reason')
+                ->references('slug')->on('tax_exemption_reasons')
+                ->restrictOnDelete()->cascadeOnUpdate();
+        });
+
+        Schema::table('events', function (Blueprint $table) {
+            $table->foreign('tax_exemption_reason')
+                ->references('slug')->on('tax_exemption_reasons')
+                ->restrictOnDelete()->cascadeOnUpdate();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('tenants', function (Blueprint $table) {
+            $table->dropForeign(['tax_exemption_reason']);
+        });
+
+        Schema::table('events', function (Blueprint $table) {
+            $table->dropForeign(['tax_exemption_reason']);
+        });
+    }
+};

tests/Feature/EventVatPricingTest.php

@@ -0,0 +1,155 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Domains\Event\Actions\CreateEvent\CreateEventCommand;
+use App\Domains\Event\Actions\CreateEvent\CreateEventRequest;
+use App\Enumerations\EatingHabit;
+use App\Enumerations\ParticipationFeeType;
+use App\Models\Event;
+use App\Models\Tenant;
+use App\RelationModels\EventParticipationFee;
+use App\Resources\EventResource;
+use DateTime;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\DB;
+use Tests\TestCase;
+
+class EventVatPricingTest extends TestCase
+{
+    use RefreshDatabase;
+
+    private Tenant $tenant;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->tenant = Tenant::create([
+            'slug' => 'tv',
+            'name' => 'Test',
+            'email' => 't@example.com',
+            'email_finance' => 'finance@example.com',
+            'url' => 'test.local',
+            'account_name' => 'Test e.V.',
+            'account_iban' => 'DE00',
+            'account_bic' => 'XY',
+            'city' => 'Stadt',
+            'postcode' => '00000',
+            'is_active_local_group' => true,
+            'has_active_instance' => true,
+        ]);
+
+        app()->instance('tenant', $this->tenant);
+
+        DB::table('participation_types')->insert(['slug' => 'participant', 'name' => 'Teilnehmer']);
+        DB::table('participation_fee_types')->insert(['slug' => 'fixed', 'name' => 'Fix']);
+        EatingHabit::create(['slug' => EatingHabit::EATING_HABIT_VEGAN, 'name' => 'Vegan']);
+        EatingHabit::create(['slug' => EatingHabit::EATING_HABIT_VEGETARIAN, 'name' => 'Vegetarisch']);
+    }
+
+    private function makeFee(float $amountStandard): EventParticipationFee
+    {
+        return EventParticipationFee::create([
+            'tenant' => $this->tenant->slug,
+            'type' => 'participant',
+            'name' => 'Standard',
+            'description' => null,
+            'amount_standard' => $amountStandard,
+            'amount_reduced' => null,
+            'amount_solidarity' => null,
+        ]);
+    }
+
+    private function makeEvent(bool $taxLiable, int $vatRate, string $mode, int $feeId): Event
+    {
+        return Event::create([
+            'tenant' => $this->tenant->slug,
+            'name' => 'Event',
+            'identifier' => 'evt-' . uniqid(),
+            'location' => 'Ort',
+            'postal_code' => '00000',
+            'email' => 'e@example.com',
+            'start_date' => '2026-09-01',
+            'end_date' => '2026-09-05',
+            'early_bird_end' => '2026-08-20',
+            'registration_final_end' => '2026-08-25',
+            'early_bird_end_amount_increase' => 0,
+            'account_owner' => 'Owner',
+            'account_iban' => 'DE00',
+            'participation_fee_type' => 'fixed',
+            'participation_fee_1' => $feeId,
+            'pay_per_day' => false,
+            'pay_direct' => false,
+            'tax_liable' => $taxLiable,
+            'vat_rate' => $vatRate,
+            'vat_pricing_mode' => $mode,
+        ]);
+    }
+
+    private function calculate(Event $event): float
+    {
+        return new EventResource($event)->calculateAmount(
+            'participant',
+            'standard',
+            new DateTime('2026-09-01'),
+            new DateTime('2026-09-01'),
+            false,
+        )->getAmount();
+    }
+
+    public function test_add_on_mode_adds_vat_on_top(): void
+    {
+        $event = $this->makeEvent(taxLiable: true, vatRate: 19, mode: 'add_on', feeId: $this->makeFee(100.0)->id);
+
+        $this->assertEqualsWithDelta(119.0, $this->calculate($event), 0.001);
+    }
+
+    public function test_inclusive_mode_keeps_amount(): void
+    {
+        $event = $this->makeEvent(taxLiable: true, vatRate: 19, mode: 'inclusive', feeId: $this->makeFee(100.0)->id);
+
+        $this->assertEqualsWithDelta(100.0, $this->calculate($event), 0.001);
+    }
+
+    public function test_not_liable_ignores_add_on_mode(): void
+    {
+        $event = $this->makeEvent(taxLiable: false, vatRate: 19, mode: 'add_on', feeId: $this->makeFee(100.0)->id);
+
+        $this->assertEqualsWithDelta(100.0, $this->calculate($event), 0.001);
+    }
+
+    public function test_create_event_snapshots_tenant_tax_config(): void
+    {
+        $this->tenant->update([
+            'tax_liable' => true,
+            'vat_rate' => 7,
+            'vat_pricing_mode' => 'add_on',
+            'tax_exemption_reason' => null,
+            'tax_exemption_note' => null,
+        ]);
+
+        $response = new CreateEventCommand(new CreateEventRequest(
+            name: 'Sommerlager',
+            location: 'Ort',
+            postalCode: '00000',
+            email: 'e@example.com',
+            begin: new DateTime('2026-09-01'),
+            end: new DateTime('2026-09-05'),
+            earlyBirdEnd: new DateTime('2026-08-20'),
+            registrationFinalEnd: new DateTime('2026-08-25'),
+            earlyBirdEndAmountIncrease: 0,
+            participationFeeType: ParticipationFeeType::where('slug', 'fixed')->first(),
+            accountOwner: 'Owner',
+            accountIban: 'DE00',
+            payPerDay: false,
+        ))->execute();
+
+        $this->assertTrue($response->success);
+
+        $event = $response->event->fresh();
+        $this->assertTrue($event->tax_liable);
+        $this->assertSame(7, $event->vat_rate);
+        $this->assertSame('add_on', $event->vat_pricing_mode);
+    }
+}

tests/Feature/TenantTaxInformationTest.php

@@ -5,6 +5,7 @@ namespace Tests\Feature;
 use App\Domains\Admin\Actions\UpdateTenantTax\UpdateTenantTaxAction;
 use App\Domains\Admin\Actions\UpdateTenantTax\UpdateTenantTaxRequest;
 use App\Enumerations\TaxExemptionReason;
+use App\Enumerations\VatPricingMode;
 use App\Models\Tenant;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Tests\TestCase;
@@ -37,14 +38,15 @@ class TenantTaxInformationTest extends TestCase
         app()->instance('tenant', $this->tenant);
     }
 
-    private function runAction(bool $taxLiable, int $vatRate, ?string $reason, ?string $note = null): object
+    private function runAction(bool $taxLiable, int $vatRate, ?string $reason, ?string $note = null, string $mode = 'inclusive'): object
     {
         return new UpdateTenantTaxAction(new UpdateTenantTaxRequest(
             tenant: $this->tenant,
             taxLiable: $taxLiable,
             vatRate: $vatRate,
-            exemptionReason: $reason,
+            exemptionReason: $reason ? TaxExemptionReason::where('slug', $reason)->first() : null,
             exemptionNote: $note,
+            vatPricingMode: VatPricingMode::from($mode),
         ))->execute();
     }
 
@@ -81,6 +83,7 @@ class TenantTaxInformationTest extends TestCase
         $response = $this->runAction(taxLiable: false, vatRate: 0, reason: 'not_a_reason');
 
         $this->assertFalse($response->success);
+        // Unbekannter Slug wird nicht aufgelöst (null) → kein Speichern, Wert bleibt unverändert.
         $this->assertNull($this->tenant->fresh()->tax_exemption_reason);
     }
 
@@ -100,20 +103,29 @@ class TenantTaxInformationTest extends TestCase
         $this->assertSame(100, $this->tenant->fresh()->vat_rate);
     }
 
-    public function test_enum_invoice_text_per_case(): void
+    public function test_pricing_mode_persists_when_liable(): void
+    {
+        $this->runAction(taxLiable: true, vatRate: 19, reason: null, mode: 'add_on');
+        $this->assertSame('add_on', $this->tenant->fresh()->vat_pricing_mode);
+    }
+
+    public function test_pricing_mode_resets_to_inclusive_when_exempt(): void
+    {
+        $this->runAction(taxLiable: false, vatRate: 0, reason: 'small_business', mode: 'add_on');
+        $this->assertSame('inclusive', $this->tenant->fresh()->vat_pricing_mode);
+    }
+
+    public function test_invoice_text_per_reason(): void
     {
         $this->assertSame(
             'Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.',
-            TaxExemptionReason::SmallBusiness->invoiceText(),
-        );
-        $this->assertSame(
-            'Die Leistung ist gemäß § 4 Nr. 22 Buchst. a UStG von der Umsatzsteuer befreit.',
-            TaxExemptionReason::Education->invoiceText(),
+            TaxExemptionReason::where('slug', 'small_business')->first()->invoiceText(),
         );
         $this->assertSame(
             'Die Leistung ist gemäß § 4 Nr. 25 UStG von der Umsatzsteuer befreit.',
-            TaxExemptionReason::YouthWelfare->invoiceText(),
+            TaxExemptionReason::where('slug', 'youth_welfare')->first()->invoiceText(),
         );
-        $this->assertSame('Mein Text', TaxExemptionReason::Custom->invoiceText('Mein Text'));
+        // Freitext-Grund liefert den mitgegebenen Text statt eines festen Rechnungshinweises.
+        $this->assertSame('Mein Text', TaxExemptionReason::where('slug', 'custom')->first()->invoiceText('Mein Text'));
     }
 }