       IDENTIFICATION DIVISION. *> 
       PROGRAM-ID. MWST.
       ENVIRONMENT DIVISION. *> 
       DATA DIVISION.  *> 

       WORKING-STORAGE SECTION.
        01  NETTO-BETRAG           PIC 999V99.
        01  BRUTTO-BETRAG          PIC 999.99.
        01  MWST                   PIC V999 VALUE .19.

       PROCEDURE DIVISION.  *> 
        PERFORM CALCULATE-MWST
        GOBACK.

       CALCULATE-MWST SECTION.
      *    Noch nicht implementiert
           .
           EXIT.

       END PROGRAM MWST.
