diff --git a/finance/app/parsers/__init__.py b/finance/app/parsers/__init__.py
new file mode 100644
index 0000000..473a0f4
diff --git a/finance/app/parsers/base.py b/finance/app/parsers/base.py
new file mode 100644
index 0000000..fe68406
--- /dev/null
+++ b/finance/app/parsers/base.py
@@ -0,0 +1,46 @@
+import re
+from dataclasses import dataclass, field
+from datetime import date
+from decimal import Decimal
+
+
+class ParserError(Exception):
+    pass
+
+
+@dataclass(frozen=True)
+class ParsedTransaction:
+    booking_date: date
+    value_date: date | None
+    amount: Decimal
+    purpose: str
+    counterparty: str
+
+
+@dataclass
+class ParsedStatement:
+    bank: str
+    iban: str | None
+    period_start: date | None
+    period_end: date | None
+    opening_balance: Decimal | None
+    closing_balance: Decimal | None
+    transactions: list[ParsedTransaction] = field(default_factory=list)
+
+
+def parse_german_amount(s: str) -> Decimal:
+    s = s.strip().replace(" ", "").replace(" ", "")
+    neg = s.endswith("-") or s.startswith("-") or s.endswith("S")
+    s = s.strip("+-SH")
+    value = Decimal(s.replace(".", "").replace(",", "."))
+    return -value if neg else value
+
+
+def parse_german_date(s: str, default_year: int | None = None) -> date:
+    m = re.fullmatch(r"(\d{2})\.(\d{2})\.(\d{4})?", s.strip())
+    if not m:
+        raise ParserError(f"Kein Datum: {s!r}")
+    year = int(m.group(3)) if m.group(3) else default_year
+    if year is None:
+        raise ParserError(f"Jahr fehlt: {s!r}")
+    return date(year, int(m.group(2)), int(m.group(1)))
diff --git a/finance/app/parsers/detect.py b/finance/app/parsers/detect.py
new file mode 100644
index 0000000..a6e7009
--- /dev/null
+++ b/finance/app/parsers/detect.py
@@ -0,0 +1,12 @@
+MARKERS = [
+    ("vr", ["Volksbank", "Raiffeisenbank", "VR-Bank", "VR Bank"]),
+    ("hvb", ["HypoVereinsbank", "UniCredit"]),
+    ("dkb", ["Deutsche Kreditbank", "DKB"]),
+]
+
+
+def detect_bank(text: str) -> str | None:
+    for bank, needles in MARKERS:
+        if any(n in text for n in needles):
+            return bank
+    return None
diff --git a/finance/app/parsers/validate.py b/finance/app/parsers/validate.py
new file mode 100644
index 0000000..2dad83b
--- /dev/null
+++ b/finance/app/parsers/validate.py
@@ -0,0 +1,15 @@
+import hashlib
+from datetime import date
+from decimal import Decimal
+
+from app.parsers.base import ParsedStatement
+
+
+def balance_difference(p: ParsedStatement) -> Decimal:
+    total = sum((t.amount for t in p.transactions), Decimal("0"))
+    return (p.opening_balance + total - p.closing_balance).copy_abs()
+
+
+def dedup_hash(account_id: int, booking_date: date, amount: Decimal, purpose: str) -> str:
+    raw = f"{account_id}|{booking_date.isoformat()}|{amount:.2f}|{' '.join(purpose.split())}"
+    return hashlib.sha256(raw.encode()).hexdigest()
diff --git a/finance/tests/test_parser_base.py b/finance/tests/test_parser_base.py
new file mode 100644
index 0000000..bafdef7
--- /dev/null
+++ b/finance/tests/test_parser_base.py
@@ -0,0 +1,48 @@
+from datetime import date
+from decimal import Decimal
+
+from app.parsers.base import (ParsedStatement, ParsedTransaction,
+                              parse_german_amount, parse_german_date)
+from app.parsers.detect import detect_bank
+from app.parsers.validate import balance_difference, dedup_hash
+
+
+def test_parse_german_amount():
+    assert parse_german_amount("1.234,56") == Decimal("1234.56")
+    assert parse_german_amount("1.234,56-") == Decimal("-1234.56")
+    assert parse_german_amount("12,00 S") == Decimal("-12.00")
+    assert parse_german_amount("12,00 H") == Decimal("12.00")
+
+
+def test_parse_german_date():
+    assert parse_german_date("03.06.2026") == date(2026, 6, 3)
+    assert parse_german_date("03.06.", default_year=2026) == date(2026, 6, 3)
+
+
+def test_detect_bank():
+    assert detect_bank("... Volksbank Musterstadt eG ...") == "vr"
+    assert detect_bank("... Raiffeisenbank ...") == "vr"
+    assert detect_bank("... HypoVereinsbank ...") == "hvb"
+    assert detect_bank("... UniCredit Bank ...") == "hvb"
+    assert detect_bank("... Deutsche Kreditbank AG ...") == "dkb"
+    assert detect_bank("... DKB ...") == "dkb"
+    assert detect_bank("irgendwas") is None
+
+
+def _stmt(txs, opening, closing):
+    return ParsedStatement(bank="vr", iban=None, period_start=None,
+                           period_end=None, opening_balance=opening,
+                           closing_balance=closing, transactions=txs)
+
+
+def test_balance_difference():
+    txs = [ParsedTransaction(date(2026, 6, 1), None, Decimal("-50"), "Miete", "V"),
+           ParsedTransaction(date(2026, 6, 2), None, Decimal("20"), "Gutschrift", "K")]
+    assert balance_difference(_stmt(txs, Decimal("100"), Decimal("70"))) == Decimal("0")
+    assert balance_difference(_stmt(txs, Decimal("100"), Decimal("75"))) == Decimal("5")
+
+
+def test_dedup_hash_normalizes_whitespace():
+    a = dedup_hash(1, date(2026, 6, 1), Decimal("-50.00"), "Miete  Juni")
+    b = dedup_hash(1, date(2026, 6, 1), Decimal("-50.00"), "Miete Juni")
+    assert a == b and len(a) == 64