Add more brokers (Degiro, Revolut, eToro) + interest rate taxes from abroad (revolut, VUB)

.gitignore

@@ -3,3 +3,6 @@
 /.idea/
 /.claude/
 comparison_workdir/
+/input/
+/output/
+dependency-reduced-pom.xml

README.md

@@ -1,10 +1,20 @@
 # Cockroach will help you with your taxes
 
-This small utility is for people using [Charles Schwab brokerage](https://www.schwab.com/) and/or
-[E-Trade](https://www.etrade.com/) services in the [Czech Republic](https://en.wikipedia.org/wiki/Czech_Republic).
-
-The program reads the Schwab JSON export of your stock transactions and optionally an E-Trade Gain and Loss CSV
-export, then creates a summary of your sales and purchases for the tax year.
+This small utility is for people using [Charles Schwab brokerage](https://www.schwab.com/),
+[E-Trade](https://www.etrade.com/), [Degiro](https://www.degiro.com/),
+[Revolut](https://www.revolut.com/), [eToro](https://www.etoro.com/) and/or
+[VÚB](https://www.vub.sk/) services in the
+[Czech Republic](https://en.wikipedia.org/wiki/Czech_Republic).
+
+The program reads the Schwab JSON export of your stock transactions, optionally an E-Trade Gain and Loss
+XLSX/CSV export, optionally a Degiro account statement (`.xls`), optionally Revolut Stocks and
+Flexible Cash Funds CSV statements, optionally an eToro account-statement XLSX, and optionally one or
+more VÚB CZK account-statement PDFs, then creates a summary of your sales, purchases, dividends and
+interest for the tax year.
+
+All input files referenced in this README (and the YAML config) are assumed to live under the
+`input/` folder at the repository root (which is git-ignored). See the [Input layout](#input-layout)
+section below for the exact directory structure.
 
 # Obtaining Schwab CSV export for last year
 
@@ -24,6 +34,8 @@ export, then creates a summary of your sales and purchases for the tax year.
 5.  Select "JSON" radio button, click "Export"
 ![](media/image1.png)
 
+6.  Save the JSON file into `input/`.
+
 
 # Obtaining E-Trade Gain and Loss XLSX export
 
@@ -33,8 +45,8 @@ export, then creates a summary of your sales and purchases for the tax year.
     ![](media/gains_losses_0.jpg)
 
 3.  Click **Download** → **Download Expanded** to export the data as XLSX.
- 
-4.  Save the xlsx into directory called 'sales'
+
+4.  Save the xlsx into `input/etrade/sales/`.
 
 # Obtaining E-Trade ESPP confirmation PDFs
 
@@ -44,8 +56,8 @@ export, then creates a summary of your sales and purchases for the tax year.
     ![](media/espp_confirm_0.jpg)
 
 3.  Download all available confirmations.
- 
-4. Save the PDFs into directory called 'espp'
+
+4.  Save the PDFs into `input/etrade/espp/`.
 
 # Obtaining E-Trade RSU release confirmation PDFs
 
@@ -55,8 +67,8 @@ export, then creates a summary of your sales and purchases for the tax year.
     ![](media/rsu_confirm_0.jpg)
 
 3.  Download all available confirmations.
- 
-4. Save the PDFs into directory called 'rsu'
+
+4.  Save the PDFs into `input/etrade/rsu/`.
 
 # Obtaining E-Trade Dividends XLSX export
 
@@ -69,44 +81,237 @@ export, then creates a summary of your sales and purchases for the tax year.
 
 3.  Download the report as **Excel**.
 
-4.  Save the XLSX file into directory called 'dividends'
+4.  Save the XLSX file into `input/etrade/dividends/`.
+
+# Obtaining Degiro account statement
+
+1.  Log in to [Degiro Account Overview](https://trader.degiro.nl/trader/#/account-overview) and open **Inbox → Account Statement**
+    (Czech: *Inbox → Přehled účtu*).
+
+2.  Set the date range to cover the relevant tax year (overlap of a few days at both ends is
+    safe; only rows whose **value date** (`Datum valuty`) falls inside the requested year are
+    used for the report).
+    ![](media/degiro.png)
+3.  Export as **XLS**.
 
-
+4.  Save the file into `input/` (e.g. `input/Accounts_Degiro_2025.xls`).
+
+Notes:
+- Only `Dividenda` and `Daň z dividendy` rows are used.
+- `ADR/GDR Pass-Through poplatek` rows are custody fees (not withholding tax) and are
+  ignored; the total amount that was skipped is logged on stdout for transparency.
+- All currencies present in the file (USD, EUR, CZK, ...) are handled; the daily CNB rate
+  for the value date is used for FX conversion.
 
+# Obtaining Revolut statements
 
+Revolut does not expose a public API for personal accounts, so the CSV exports from the app
+are the only data source. There are two relevant statements:
+
+## Revolut Stocks (dividends)
+
+1.  In the Revolut app, open **Stocks → ⋯ (More) → Statement**.
+
+2.  Choose **Excel (CSV)** format and the relevant date range (the tax year, with a few days
+    of overlap is safe).
+
+3.  Save the file into `input/revolut/` (e.g.
+    `input/revolut/trading-account-statement_2025-01-01_2025-12-31_en-us_<hash>.csv`).
+
+Notes:
+- Only `DIVIDEND` rows are processed; `BUY`, `SELL`, `CASH WITHDRAWAL` are ignored.
+- **Withholding tax is not reported on the statement.** Revolut deducts US WHT at source and
+  reports only the *net* amount that landed in your account. The parser therefore performs a
+  mathematical *gross-up*: `gross = net / (1 - whtRate)` (default `whtRate = 0.15`, the US/CZ
+  treaty rate when a W-8BEN is on file, which Revolut signs for you automatically). The
+  computed WHT is emitted as a tax credit so your CZ tax return matches what was actually
+  withheld. If your treaty rate differs, override `revolut.whtRate` in the YAML.
+- **`whtRate` is per-broker, not per-issuer.** The configured rate is applied uniformly to
+  every dividend row in every Revolut Stocks CSV. This is correct today because Revolut Stocks
+  lists US-domiciled shares only — should Revolut add non-US listings, or should you receive an
+  ADR whose underlying issuer-country withholds at a different rate, the gross-up will not
+  match what the broker actually withheld. The parser therefore **fails loudly** on any ticker
+  carrying a non-US exchange suffix (e.g. `.L`, `.DE`, `.PA`); split such rows out of the CSV
+  and report them manually, or extend `RevolutParser` with per-issuer routing.
+- `DIVIDEND TAX (CORRECTION)` rows always come in cancelling pairs (a debit and an immediate
+  credit of the same magnitude); they are summed and ignored, with a log line confirming the
+  net is zero.
+
+## Revolut Flexible Cash Funds (interest)
+
+1.  In the Revolut app, open **Savings → Flexible Cash Funds → Statement**.
+
+2.  Choose **Excel (CSV)** format and the relevant date range. Export *one statement per
+    currency* (e.g. one for the USD fund and one for the EUR fund).
+
+3.  Save the files into `input/revolut/` (e.g.
+    `input/revolut/savings-statement_2025-01-01_2025-12-31_en-us_<hash>.csv`).
+
+Notes:
+- Only `Interest PAID` rows are taken as gross §8 *interest on non-equity securities*
+  income. `Interest Reinvested`, `BUY`, and `SELL` rows are ignored (no §10 capital-gain
+  calculation is performed).
+- `Service Fee Charged` rows are logged for transparency only — per Revolut's CZ tax
+  guidance these fees are *not* deductible from the §8 interest base.
+- Each statement is a single-currency file; the currency is auto-detected from the
+  `Value, <CCY>` column header.
+
+# Obtaining eToro account statement
+
+1.  Log in to the [eToro web platform](https://www.etoro.com/) and open
+    **Portfolio → ⚙ (Settings) → Account → Account Statement**.
+
+2.  Set the date range to cover the relevant tax year (overlap of a few days at both ends is
+    safe; only rows whose payment date falls inside the requested year contribute to the
+    report).
+
+3.  Select dates for the whole last year and then export as **XLSX** (Excel) and save the file 
+    into `input/etoro/` (e.g.`input/etoro/etoro-account-statement-2025.xlsx`).
+
+Notes:
+- Only the **Dividends** sheet is read. The parser converts each row into a gross
+  `DividendRecord` (= net + WHT) and a matching negative `TaxRecord` (= -WHT).
+- Amounts on the eToro Dividends sheet are reported in **USD**; daily CNB USD/CZK rates
+  are used for FX conversion.
+- The dividends sheet does not expose ISIN, so every eToro dividend is currently
+  classified as **US-source**. Non-US tickers (e.g. `VOD.L`) would be misclassified — if
+  you trade those on eToro, treat the resulting Příloha č. 3 numbers with care.
+- Rows whose gross amount is non-positive are skipped with a warning on stdout.
+
+# Obtaining VÚB account statement
+
+[VÚB](https://www.vub.sk/) is used here only as a source of **CZK credit interest** on a
+regular bank account. The bank does not expose an export, so the official monthly /
+yearly account-statement PDFs are the only data source.
+
+1.  Log in to VÚB Internet Banking and download the account statements that cover the
+    relevant tax year for your **CZK** account.
+
+2.  Save the PDFs into `input/vub/` (e.g. `input/vub/SK1234567890123456789012_2025.pdf`).
+    The IBAN in the file name (or in the statement body) is used as the *Product*
+    identifier on the interest report.
+
+Notes:
+- Only **CZK** statements are accepted; the parser fails fast on non-CZK files
+  (`Currency: CZK` must appear in the statement header).
+- Only `Credit interest` (English) and `Úroky pripísané` (Slovak) postings whose
+  reference matches the `NNNNIGNNNN…` pattern are taken as gross §8 interest income.
+  Non-standard rows are skipped with a warning on stdout.
+- VÚB does not show withholding tax on the statement; the resulting `InterestRecord`s
+  carry `tax = 0`. The country is set to `SK`, so these payments correctly land on
+  Příloha č. 3 (foreign-source interest), not on the Czech "konečné zdanění" page.
+
+# Input layout
+
+All inputs (broker exports and the YAML config) live under `input/`. A typical layout is:
+
+```
+input/
+├── config.yaml
+├── schwab-export.json              # Schwab JSON export
+├── Accounts_Degiro.xls             # Degiro account statement
+├── BenefitHistory.xlsx             # E-Trade Benefit History export (RSU + ESPP, optional alternative to etrade/rsu + etrade/espp)
+├── etrade/                         # E-Trade data directory
+│   ├── rsu/         *.pdf          # RSU release confirmations (skipped when etradeBenefitHistory is configured)
+│   ├── espp/        *.pdf          # ESPP purchase confirmations (skipped when etradeBenefitHistory is configured)
+│   ├── dividends/   *.xlsx         # single dividends export
+│   └── sales/       *.xlsx         # single Gain & Loss export
+├── revolut/                        # Revolut CSV statements
+│   ├── trading-account-statement_*.csv   # Stocks (dividends)
+│   └── savings-statement_*.csv           # Flexible Cash Funds (one per currency)
+├── etoro/                          # eToro account-statement XLSX files
+│   └── etoro-account-statement-*.xlsx
+└── vub/                            # VÚB CZK account-statement PDFs
+    └── SK*_*.pdf
+```
+
+Each broker is optional; include only what applies to you.
 
 # Running the application
 
+There are two ways to invoke the tool:
+
+## YAML config (recommended for multi-broker setups)
+
+Create `input/config.yaml` describing the inputs and run with a single argument:
+
+```yaml
+year: 2025
+outputDir: ./output
+schwab: ./input/schwab-export.json    # optional
+etrade: ./input/etrade                # optional, layout shown above
+etradeBenefitHistory: ./input/BenefitHistory.xlsx   # optional; alternative to etrade/rsu + etrade/espp
+degiro:                               # optional, list of Degiro .xls files
+  - ./input/Accounts_Degiro_2025.xls
+revolut:                              # optional Revolut block
+  whtRate: 0.15                       # US/CZ treaty rate; override only if yours differs
+  stocks:                             # list of Revolut Stocks CSV statements
+    - ./input/revolut/trading-account-statement_2024-01-01_2024-12-31_en-us_xxxxxx.csv
+  savings:                            # list of Flexible Cash Funds CSV statements (one per currency)
+    - ./input/revolut/savings-statement_2024-01-01_2024-12-31_en-us_USD_xxxxxx.csv
+    - ./input/revolut/savings-statement_2024-01-01_2024-12-31_en-us_EUR_xxxxxx.csv
+etoro:                                # optional, list of eToro account-statement .xlsx files
+  - ./input/etoro/etoro-account-statement-2025.xlsx
+vub:                                  # optional, list of VÚB CZK account-statement .pdf files
+  - ./input/vub/SK1234567890123456789012_2025.pdf
+```
+
+```
+java -jar target/cockroach-0.3-SNAPSHOT.jar input/config.yaml
+```
+
+At least one of `schwab`, `etrade`, `degiro`, `revolut.stocks`, `revolut.savings`, `etoro`, `vub` must be present.
+
+## Positional arguments (legacy, Schwab + E-Trade only)
+
 -   Compile and run
     cockroach/src/main/kotlin/cz/solutions/cockroach/CockroachMain.kt
 
 -   it gets 3 required command line arguments - path to Schwab JSON export, year, and
-    output dir. An optional 4th argument specifies the path to the E-Trade Gain and Loss CSV file.
+    output dir. An optional 4th argument specifies the path to the E-Trade data directory.
 
 -   it uses templates located here:
     cockroach/src/main/resources/cz/solutions/cockroach
 
--   the output are 4 simple .md files and an HTML guide
+-   the output are PDF reports and an HTML guide for both fixed and dynamic exchange-rate
+    variants.
 
 -   In InteliJ IDEA, you can convert the md files into pdf in Markdown
     export options under Tools \> Markdown Converter menu.\
     ![](media/image2.png)
 
+# CNB exchange rates
+
+For each requested year the dynamic-rate variant resolves the daily CNB
+fixing for every transaction date. Sources are tried in this order:
+
+1. **Bundled snapshot** — for years shipped with the release a copy of the
+   year's `year.txt` is included on the classpath
+   (`src/main/resources/cz/solutions/cockroach/rates_<year>.txt`). Past
+   years are reproducible offline and survive CNB website outages.
+
+2. **HTTP download** — for any year not bundled (typically the current or
+   future year) `https://www.cnb.cz/.../year.txt` is fetched and cached
+   under `~/.cache/cockroach/rates/`. Caching is permanent only once the
+   year is at least 30 days complete; the still-running current year is
+   re-fetched on every run.
+
+To pin a new completed year for offline use, drop the downloaded
+`year.txt` into `src/main/resources/cz/solutions/cockroach/rates_<year>.txt`
+and rebuild.
+
 # Compiling and Running
 
 mvn clean install -am
 
 mvn clean install shade:shade
 
-java -jar target/cockroach-0.2-SNAPSHOT.jar /tmp/219114411.json 2025 /tmp/taxes
+java -jar target/cockroach-0.3-SNAPSHOT.jar input/schwab-export.json 2025 ./output
 
 With E-Trade data:
 
-java -jar target/cockroach-0.2-SNAPSHOT.jar /tmp/219114411.json 2025 /tmp/taxes /tmp/e-trade-dir
-
-# Converting to PDF
+java -jar target/cockroach-0.3-SNAPSHOT.jar input/schwab-export.json 2025 ./output input/etrade
 
--   pandoc sales_2021.md -V geometry:landscape
-    \--pdf-engine=/Library/TeX/texbin/pdflatex -o sales.pdf
+With YAML config (Schwab and/or E-Trade and/or Degiro and/or Revolut and/or eToro and/or VÚB):
 
--   IDEA: Tools -\> Markdown Converter
+java -jar target/cockroach-0.3-SNAPSHOT.jar input/config.yaml

pom.xml

@@ -13,16 +13,10 @@
         <java.short.version>17</java.short.version>
         <kotlin-serialization.version>1.7.1</kotlin-serialization.version>
         <kotlin.compiler.incremental>true</kotlin.compiler.incremental>
-        <kotlin.version>2.0.0</kotlin.version>
-        <kotlin.stdlib.version>1.8.22</kotlin.stdlib.version>
+        <kotlin.version>2.3.20</kotlin.version>
     </properties>
 
     <dependencies>
-        <dependency>
-            <groupId>org.jetbrains.kotlin</groupId>
-            <artifactId>kotlin-stdlib-jdk8</artifactId>
-            <version>${kotlin.stdlib.version}</version>
-        </dependency>
         <dependency>
             <groupId>com.fasterxml.jackson.dataformat</groupId>
             <artifactId>jackson-dataformat-csv</artifactId>
@@ -82,7 +76,25 @@
         <dependency>
             <groupId>org.junit.jupiter</groupId>
             <artifactId>junit-jupiter-api</artifactId>
-            <version>5.9.3</version>
+            <version>5.10.3</version>
+            <scope>test</scope>
+        </dependency>
+        <dependency>
+            <groupId>org.junit.jupiter</groupId>
+            <artifactId>junit-jupiter-engine</artifactId>
+            <version>5.10.3</version>
+            <scope>test</scope>
+        </dependency>
+        <dependency>
+            <groupId>org.junit.jupiter</groupId>
+            <artifactId>junit-jupiter-params</artifactId>
+            <version>5.10.3</version>
+            <scope>test</scope>
+        </dependency>
+        <dependency>
+            <groupId>org.junit.vintage</groupId>
+            <artifactId>junit-vintage-engine</artifactId>
+            <version>5.10.3</version>
             <scope>test</scope>
         </dependency>
         <dependency>
@@ -105,6 +117,11 @@
             <artifactId>poi-ooxml</artifactId>
             <version>5.4.0</version>
         </dependency>
+        <dependency>
+            <groupId>com.charleskorn.kaml</groupId>
+            <artifactId>kaml-jvm</artifactId>
+            <version>0.61.0</version>
+        </dependency>
     </dependencies>
 
     <build>
@@ -163,6 +180,11 @@
                     </archive>
                 </configuration>
             </plugin>
+            <plugin>
+                <groupId>org.apache.maven.plugins</groupId>
+                <artifactId>maven-surefire-plugin</artifactId>
+                <version>3.5.2</version>
+            </plugin>
             <plugin>
                 <groupId>org.apache.maven.plugins</groupId>
                 <artifactId>maven-compiler-plugin</artifactId>