diff --git a/scripts/searchArticles.js b/scripts/searchArticles.js
index b4b2dbe..040ebbf 100644
--- a/scripts/searchArticles.js
+++ b/scripts/searchArticles.js
@@ -5,7 +5,7 @@ import chalk from 'chalk';
 import { getArticle } from '../src/services/article/getArticle.js';
 import { searchArticles } from '../src/services/article/searchArticles.js';
 import { closePool } from '../src/db/mssqlClient.js';
-import { bruttoFromNetto, loadSteuerklassen } from '../src/services/misc/steuerklassen.js';
+import { bruttoFromNetto, loadSteuerklassen } from '../src/services/misc/getSteuer.js';
 
 import '../src/config/env.js';
 
diff --git a/src/services/article/getArticle.js b/src/services/article/getArticle.js
index 262290c..33c08e3 100644
--- a/src/services/article/getArticle.js
+++ b/src/services/article/getArticle.js
@@ -1,7 +1,7 @@
 import env from '../../config/env.js';
 import { getPool } from '../../db/mssqlClient.js';
 import { enrichSupplierAnmerkungRow } from './enrichSupplier.js';
-import { bruttoFromNetto, loadSteuerklassen } from '../misc/steuerklassen.js';
+import { bruttoFromNetto, loadSteuerklassen } from '../misc/getSteuer.js';
 import * as Q from '../../db/mssql/getArticle.js';
 
 async function query(pool, sql, inputs = {}) {
diff --git a/src/services/misc/getCategories.js b/src/services/misc/getCategories.js
index 8954a8f..729a063 100644
--- a/src/services/misc/getCategories.js
+++ b/src/services/misc/getCategories.js
@@ -46,6 +46,10 @@ function buildCategoryTree(rows) {
     return roots;
 }
 
+/**
+ * Loads the full JTL category list with per-category article counts and a nested tree.
+ * @returns {Promise<{ categories: Array<{ kKategorie: number, kOberKategorie: number, nSort: number, cName: string|null, count: number }>, tree: object[] }>}
+ */
 export async function getCategories() {
     const pool = await getPool();
 
diff --git a/src/services/misc/getSteuer.js b/src/services/misc/getSteuer.js
index e10f23b..f86d199 100644
--- a/src/services/misc/getSteuer.js
+++ b/src/services/misc/getSteuer.js
@@ -1,4 +1,36 @@
-import { loadSteuerklassen } from './steuerklassen.js';
+import { getPool } from '../../db/mssqlClient.js';
+import { LOAD_STEUERKLASSEN } from '../../db/mssql/steuer.js';
+
+let cache;
+
+/**
+ * Loads JTL tax classes with domestic VAT rates (`tSteuerklasse` / `tSteuersatz`).
+ * Results are cached for the process lifetime.
+ * @returns {Promise<Array<{ kSteuerklasse: number, cName: string, nStandard: number, fSteuersatz: number }>>}
+ */
+export async function loadSteuerklassen() {
+    if (cache) {
+        return cache;
+    }
+
+    const pool = await getPool();
+    const result = await pool.request().query(LOAD_STEUERKLASSEN);
+    cache = result.recordset.map((row) => ({
+        kSteuerklasse: row.kSteuerklasse,
+        cName: row.cName,
+        nStandard: row.nStandard,
+        fSteuersatz: row.fSteuersatz,
+    }));
+    return cache;
+}
+
+export function bruttoFromNetto(netto, kSteuerklasse, steuerklassen) {
+    const row = steuerklassen.find((item) => item.kSteuerklasse === kSteuerklasse);
+    if (row == null || netto == null) {
+        return null;
+    }
+    return netto * (1 + row.fSteuersatz / 100);
+}
 
 export async function getSteuer() {
     const steuerklassen = await loadSteuerklassen();
diff --git a/src/services/misc/steuerklassen.js b/src/services/misc/steuerklassen.js
deleted file mode 100644
index 263c6a3..0000000
--- a/src/services/misc/steuerklassen.js
+++ /dev/null
@@ -1,28 +0,0 @@
-import { getPool } from '../../db/mssqlClient.js';
-import { LOAD_STEUERKLASSEN } from '../../db/mssql/steuer.js';
-
-let cache;
-
-export async function loadSteuerklassen() {
-    if (cache) {
-        return cache;
-    }
-
-    const pool = await getPool();
-    const result = await pool.request().query(LOAD_STEUERKLASSEN);
-    cache = result.recordset.map((row) => ({
-        kSteuerklasse: row.kSteuerklasse,
-        cName: row.cName,
-        nStandard: row.nStandard,
-        fSteuersatz: row.fSteuersatz,
-    }));
-    return cache;
-}
-
-export function bruttoFromNetto(netto, kSteuerklasse, steuerklassen) {
-    const row = steuerklassen.find((item) => item.kSteuerklasse === kSteuerklasse);
-    if (row == null || netto == null) {
-        return null;
-    }
-    return netto * (1 + row.fSteuersatz / 100);
-}