Finance & Tax

Financial logic that
outlives your systems.

An open-source language for financial decision logic. Readable by auditors, bound to time, mathematically exact, and entirely under your control.

The problem

Where decisions end up

Tax codes and compliance mandates are encoded across mainframes, microservices, and vendor platforms. Proving how a calculation was reached requires reconstructing logic from application code.

Auditability

Regulators require proof of how outcomes were reached. When logic is distributed across systems, producing that proof is an expensive reconstruction exercise.

Temporal coexistence

Rules change annually but prior versions remain in force for open positions, audits, and retroactive adjustments. Standard architectures handle this with fragile date branching.

Arithmetic precision

Financial rules operate in exact units. General-purpose languages default to floating-point, introducing rounding errors that surface during reconciliation.

Introducing Lemma

Deterministic, time-aware rule evaluation

Lemma is a declarative language that separates decision logic from application infrastructure.

Explainable evaluation

Every evaluation produces a step-by-step trace showing which rules applied, with what inputs, and in what order.

Temporal versioning

Maintain concurrent rule versions. The engine routes each evaluation to the correct version based on the effective date of the transaction.

Exact arithmetic

Custom types with explicit units (EUR, USD), arithmetic without losing precision, even over time.

Central governance

Publish a rule once in LemmaBase. All downstream applications query the same versioned, governed source.

Why LemmaBase

Infrastructure for governed logic

Open-source foundation. No vendor lock-in. Deterministic by design.

  • Lemma is open source (Apache 2.0). Your institution owns the rule definitions.
  • Deterministic evaluation with complete audit trails on every decision.
  • Time-aware versioning without application-level date branching.
  • Rich type system enforces unit correctness and numeric precision.

Govern your financial logic

We work with institutions to separate decision logic from application code. Get in touch to learn more.