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Bewertungsgesetz – BewG

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Anlage 21 (zu § 185 Absatz 3 Satz 1, § 193 Absatz 4 Satz 1, § 194 Absatz 5 Satz 1 und § 195 Absatz 3 Satz 1 und Absatz 7 Satz 1) link anchor

1(Fundstelle:
2BGBl. 2024 I Nr. 387, S. 65 - 70)

Restnut-
zungsdauer;
Restlaufzeit des Erbbaurechts bzw. des Nut-
zungsrechts
(in Jahren)		 Zinssatz
1,0 % 1,5 % 2,0 % 2,5 % 3,0 % 3,5 % 4,0 % 4,5 % 5,0 %
1 0,9901 0,9852 0,9804 0,9756 0,9709 0,9662 0,9615 0,9569 0,9524
2 1,9704 1,9559 1,9416 1,9274 1,9135 1,8997 1,8861 1,8727 1,8594
3 2,9410 2,9122 2,8839 2,8560 2,8286 2,8016 2,7751 2,7490 2,7232
4 3,9020 3,8544 3,8077 3,7620 3,7171 3,6731 3,6299 3,5875 3,5460
5 4,8534 4,7826 4,7135 4,6458 4,5797 4,5151 4,4518 4,3900 4,3295
6 5,7955 5,6972 5,6014 5,5081 5,4172 5,3286 5,2421 5,1579 5,0757
7 6,7282 6,5982 6,4720 6,3494 6,2303 6,1145 6,0021 5,8927 5,7864
8 7,6517 7,4859 7,3255 7,1701 7,0197 6,8740 6,7327 6,5959 6,4632
9 8,5660 8,3605 8,1622 7,9709 7,7861 7,6077 7,4353 7,2688 7,1078
10 9,4713 9,2222 8,9826 8,7521 8,5302 8,3166 8,1109 7,9127 7,7217
11 10,3676 10,0711 9,7868 9,5142 9,2526 9,0016 8,7605 8,5289 8,3064
12 11,2551 10,9075 10,5753 10,2578 9,9540 9,6633 9,3851 9,1186 8,8633
13 12,1337 11,7315 11,3484 10,9832 10,6350 10,3027 9,9856 9,6829 9,3936
14 13,0037 12,5434 12,1062 11,6909 11,2961 10,9205 10,5631 10,2228 9,8986
15 13,8651 13,3432 12,8493 12,3814 11,9379 11,5174 11,1184 10,7395 10,3797
16 14,7179 14,1313 13,5777 13,0550 12,5611 12,0941 11,6523 11,2340 10,8378
17 15,5623 14,9076 14,2919 13,7122 13,1661 12,6513 12,1657 11,7072 11,2741
18 16,3983 15,6726 14,9920 14,3534 13,7535 13,1897 12,6593 12,1600 11,6896
19 17,2260 16,4262 15,6785 14,9789 14,3238 13,7098 13,1339 12,5933 12,0853
20 18,0456 17,1686 16,3514 15,5892 14,8775 14,2124 13,5903 13,0079 12,4622
21 18,8570 17,9001 17,0112 16,1845 15,4150 14,6980 14,0292 13,4047 12,8212
22 19,6604 18,6208 17,6580 16,7654 15,9369 15,1671 14,4511 13,7844 13,1630
23 20,4558 19,3309 18,2922 17,3321 16,4436 15,6204 14,8568 14,1478 13,4886
24 21,2434 20,0304 18,9139 17,8850 16,9355 16,0584 15,2470 14,4955 13,7986
25 22,0232 20,7196 19,5235 18,4244 17,4131 16,4815 15,6221 14,8282 14,0939
26 22,7952 21,3986 20,1210 18,9506 17,8768 16,8904 15,9828 15,1466 14,3752
27 23,5596 22,0676 20,7069 19,4640 18,3270 17,2854 16,3296 15,4513 14,6430
28 24,3164 22,7267 21,2813 19,9649 18,7641 17,6670 16,6631 15,7429 14,8981
29 25,0658 23,3761 21,8444 20,4535 19,1885 18,0358 16,9837 16,0219 15,1411
30 25,8077 24,0158 22,3965 20,9303 19,6004 18,3920 17,2920 16,2889 15,3725
31 26,5423 24,6461 22,9377 21,3954 20,0004 18,7363 17,5885 16,5444 15,5928
32 27,2696 25,2671 23,4683 21,8492 20,3888 19,0689 17,8736 16,7889 15,8027
33 27,9897 25,8790 23,9886 22,2919 20,7658 19,3902 18,1476 17,0229 16,0025
34 28,7027 26,4817 24,4986 22,7238 21,1318 19,7007 18,4112 17,2468 16,1929
35 29,4086 27,0756 24,9986 23,1452 21,4872 20,0007 18,6646 17,4610 16,3742
36 30,1075 27,6607 25,4888 23,5563 21,8323 20,2905 18,9083 17,6660 16,5469
37 30,7995 28,2371 25,9695 23,9573 22,1672 20,5705 19,1426 17,8622 16,7113
38 31,4847 28,8051 26,4406 24,3486 22,4925 20,8411 19,3679 18,0500 16,8679
39 32,1630 29,3646 26,9026 24,7303 22,8082 21,1025 19,5845 18,2297 17,0170
40 32,8347 29,9158 27,3555 25,1028 23,1148 21,3551 19,7928 18,4016 17,1591
41 33,4997 30,4590 27,7995 25,4661 23,4124 21,5991 19,9931 18,5661 17,2944
42 34,1581 30,9941 28,2348 25,8206 23,7014 21,8349 20,1856 18,7235 17,4232
43 34,8100 31,5212 28,6616 26,1664 23,9819 22,0627 20,3708 18,8742 17,5459
44 35,4555 32,0406 29,0800 26,5038 24,2543 22,2828 20,5488 19,0184 17,6628
45 36,0945 32,5523 29,4902 26,8330 24,5187 22,4955 20,7200 19,1563 17,7741
46 36,7272 33,0565 29,8923 27,1542 24,7754 22,7009 20,8847 19,2884 17,8801
47 37,3537 33,5532 30,2866 27,4675 25,0247 22,8994 21,0429 19,4147 17,9810
48 37,9740 34,0426 30,6731 27,7732 25,2667 23,0912 21,1951 19,5356 18,0772
49 38,5881 34,5247 31,0521 28,0714 25,5017 23,2766 21,3415 19,6513 18,1687
50 39,1961 34,9997 31,4236 28,3623 25,7298 23,4556 21,4822 19,7620 18,2559
51 39,7981 35,4677 31,7878 28,6462 25,9512 23,6286 21,6175 19,8680 18,3390
52 40,3942 35,9287 32,1449 28,9231 26,1662 23,7958 21,7476 19,9693 18,4181
53 40,9844 36,3830 32,4950 29,1932 26,3750 23,9573 21,8727 20,0663 18,4934
54 41,5687 36,8305 32,8383 29,4568 26,5777 24,1133 21,9930 20,1592 18,5651
55 42,1472 37,2715 33,1748 29,7140 26,7744 24,2641 22,1086 20,2480 18,6335
56 42,7200 37,7059 33,5047 29,9649 26,9655 24,4097 22,2198 20,3330 18,6985
57 43,2871 38,1339 33,8281 30,2096 27,1509 24,5504 22,3267 20,4144 18,7605
58 43,8486 38,5555 34,1452 30,4484 27,3310 24,6864 22,4296 20,4922 18,8195
59 44,4046 38,9710 34,4561 30,6814 27,5058 24,8178 22,5284 20,5667 18,8758
60 44,9550 39,3803 34,7609 30,9087 27,6756 24,9447 22,6235 20,6380 18,9293
61 45,5000 39,7835 35,0597 31,1304 27,8404 25,0674 22,7149 20,7062 18,9803
62 46,0396 40,1808 35,3526 31,3467 28,0003 25,1859 22,8028 20,7715 19,0288
63 46,5739 40,5722 35,6398 31,5578 28,1557 25,3004 22,8873 20,8340 19,0751
64 47,1029 40,9579 35,9214 31,7637 28,3065 25,4110 22,9685 20,8938 19,1191
65 47,6266 41,3378 36,1975 31,9646 28,4529 25,5178 23,0467 20,9510 19,1611
66 48,1452 41,7121 36,4681 32,1606 28,5950 25,6211 23,1218 21,0057 19,2010
67 48,6586 42,0809 36,7334 32,3518 28,7330 25,7209 23,1940 21,0581 19,2391
68 49,1669 42,4442 36,9936 32,5383 28,8670 25,8173 23,2635 21,1082 19,2753
69 49,6702 42,8022 37,2486 32,7203 28,9971 25,9104 23,3303 21,1562 19,3098
70 50,1685 43,1549 37,4986 32,8979 29,1234 26,0004 23,3945 21,2021 19,3427
71 50,6619 43,5023 37,7437 33,0711 29,2460 26,0873 23,4563 21,2460 19,3740
72 51,1504 43,8447 37,9841 33,2401 29,3651 26,1713 23,5156 21,2881 19,4038
73 51,6341 44,1819 38,2197 33,4050 29,4807 26,2525 23,5727 21,3283 19,4322
74 52,1129 44,5142 38,4507 33,5658 29,5929 26,3309 23,6276 21,3668 19,4592
75 52,5871 44,8416 38,6771 33,7227 29,7018 26,4067 23,6804 21,4036 19,4850
76 53,0565 45,1641 38,8991 33,8758 29,8076 26,4799 23,7312 21,4389 19,5095
77 53,5213 45,4819 39,1168 34,0252 29,9103 26,5506 23,7800 21,4726 19,5329
78 53,9815 45,7950 39,3302 34,1709 30,0100 26,6190 23,8269 21,5049 19,5551
79 54,4371 46,1034 39,5394 34,3131 30,1068 26,6850 23,8720 21,5358 19,5763
80 54,8882 46,4073 39,7445 34,4518 30,2008 26,7488 23,9154 21,5653 19,5965
81 55,3349 46,7067 39,9456 34,5871 30,2920 26,8104 23,9571 21,5936 19,6157
82 55,7771 47,0017 40,1427 34,7192 30,3806 26,8700 23,9972 21,6207 19,6340
83 56,2149 47,2923 40,3360 34,8480 30,4666 26,9275 24,0358 21,6466 19,6514
84 56,6485 47,5786 40,5255 34,9736 30,5501 26,9831 24,0729 21,6714 19,6680
85 57,0777 47,8607 40,7113 35,0962 30,6312 27,0368 24,1085 21,6951 19,6838
86 57,5026 48,1386 40,8934 35,2158 30,7099 27,0887 24,1428 21,7178 19,6989
87 57,9234 48,4125 41,0720 35,3325 30,7863 27,1388 24,1758 21,7395 19,7132
88 58,3400 48,6822 41,2470 35,4463 30,8605 27,1873 24,2075 21,7603 19,7269
89 58,7525 48,9480 41,4187 35,5574 30,9325 27,2341 24,2380 21,7802 19,7399
90 59,1609 49,2099 41,5869 35,6658 31,0024 27,2793 24,2673 21,7992 19,7523
91 59,5652 49,4678 41,7519 35,7715 31,0703 27,3230 24,2955 21,8175 19,7641
92 59,9656 49,7220 41,9136 35,8746 31,1362 27,3652 24,3226 21,8349 19,7753
93 60,3620 49,9724 42,0722 35,9752 31,2002 27,4060 24,3486 21,8516 19,7860
94 60,7544 50,2191 42,2276 36,0734 31,2623 27,4454 24,3737 21,8675 19,7962
95 61,1430 50,4622 42,3800 36,1692 31,3227 27,4835 24,3978 21,8828 19,8059
96 61,5277 50,7017 42,5294 36,2626 31,3812 27,5203 24,4209 21,8974 19,8151
97 61,9086 50,9376 42,6759 36,3538 31,4381 27,5558 24,4432 21,9114 19,8239
98 62,2858 51,1701 42,8195 36,4427 31,4933 27,5902 24,4646 21,9248 19,8323
99 62,6592 51,3991 42,9603 36,5295 31,5469 27,6234 24,4852 21,9376 19,8403
100 63,0289 51,6247 43,0984 36,6141 31,5989 27,6554 24,5050 21,9499 19,8479
Restnut-
zungsdauer;
Restlaufzeit des Erbbaurechts bzw. des Nut-
zungsrechts
(in Jahren)		 Zinssatz
5,5 % 6,0 % 6,5 % 7,0 % 7,5 % 8,0 % 8,5 % 9,0 % 9,5 % 10 %
1 0,9479 0,9434 0,9390 0,9346 0,9302 0,9259 0,9217 0,9174 0,9132 0,9091
2 1,8463 1,8334 1,8206 1,8080 1,7956 1,7833 1,7711 1,7591 1,7473 1,7355
3 2,6979 2,6730 2,6485 2,6243 2,6005 2,5771 2,5540 2,5313 2,5089 2,4869
4 3,5052 3,4651 3,4258 3,3872 3,3493 3,3121 3,2756 3,2397 3,2045 3,1699
5 4,2703 4,2124 4,1557 4,1002 4,0459 3,9927 3,9406 3,8897 3,8397 3,7908
6 4,9955 4,9173 4,8410 4,7665 4,6938 4,6229 4,5536 4,4859 4,4198 4,3553
7 5,6830 5,5824 5,4845 5,3893 5,2966 5,2064 5,1185 5,0330 4,9496 4,8684
8 6,3346 6,2098 6,0888 5,9713 5,8573 5,7466 5,6392 5,5348 5,4334 5,3349
9 6,9522 6,8017 6,6561 6,5152 6,3789 6,2469 6,1191 5,9952 5,8753 5,7590
10 7,5376 7,3601 7,1888 7,0236 6,8641 6,7101 6,5613 6,4177 6,2788 6,1446
11 8,0925 7,8869 7,6890 7,4987 7,3154 7,1390 6,9690 6,8052 6,6473 6,4951
12 8,6185 8,3838 8,1587 7,9427 7,7353 7,5361 7,3447 7,1607 6,9838 6,8137
13 9,1171 8,8527 8,5997 8,3577 8,1258 7,9038 7,6910 7,4869 7,2912 7,1034
14 9,5896 9,2950 9,0138 8,7455 8,4892 8,2442 8,0101 7,7862 7,5719 7,3667
15 10,0376 9,7122 9,4027 9,1079 8,8271 8,5595 8,3042 8,0607 7,8282 7,6061
16 10,4622 10,1059 9,7678 9,4466 9,1415 8,8514 8,5753 8,3126 8,0623 7,8237
17 10,8646 10,4773 10,1106 9,7632 9,4340 9,1216 8,8252 8,5436 8,2760 8,0216
18 11,2461 10,8276 10,4325 10,0591 9,7060 9,3719 9,0555 8,7556 8,4713 8,2014
19 11,6077 11,1581 10,7347 10,3356 9,9591 9,6036 9,2677 8,9501 8,6496 8,3649
20 11,9504 11,4699 11,0185 10,5940 10,1945 9,8181 9,4633 9,1285 8,8124 8,5136
21 12,2752 11,7641 11,2850 10,8355 10,4135 10,0168 9,6436 9,2922 8,9611 8,6487
22 12,5832 12,0416 11,5352 11,0612 10,6172 10,2007 9,8098 9,4424 9,0969 8,7715
23 12,8750 12,3034 11,7701 11,2722 10,8067 10,3711 9,9629 9,5802 9,2209 8,8832
24 13,1517 12,5504 11,9907 11,4693 10,9830 10,5288 10,1041 9,7066 9,3341 8,9847
25 13,4139 12,7834 12,1979 11,6536 11,1469 10,6748 10,2342 9,8226 9,4376 9,0770
26 13,6625 13,0032 12,3924 11,8258 11,2995 10,8100 10,3541 9,9290 9,5320 9,1609
27 13,8981 13,2105 12,5750 11,9867 11,4414 10,9352 10,4646 10,0266 9,6183 9,2372
28 14,1214 13,4062 12,7465 12,1371 11,5734 11,0511 10,5665 10,1161 9,6971 9,3066
29 14,3331 13,5907 12,9075 12,2777 11,6962 11,1584 10,6603 10,1983 9,7690 9,3696
30 14,5337 13,7648 13,0587 12,4090 11,8104 11,2578 10,7468 10,2737 9,8347 9,4269
31 14,7239 13,9291 13,2006 12,5318 11,9166 11,3498 10,8266 10,3428 9,8947 9,4790
32 14,9042 14,0840 13,3339 12,6466 12,0155 11,4350 10,9001 10,4062 9,9495 9,5264
33 15,0751 14,2302 13,4591 12,7538 12,1074 11,5139 10,9678 10,4644 9,9996 9,5694
34 15,2370 14,3681 13,5766 12,8540 12,1929 11,5869 11,0302 10,5178 10,0453 9,6086
35 15,3906 14,4982 13,6870 12,9477 12,2725 11,6546 11,0878 10,5668 10,0870 9,6442
36 15,5361 14,6210 13,7906 13,0352 12,3465 11,7172 11,1408 10,6118 10,1251 9,6765
37 15,6740 14,7368 13,8879 13,1170 12,4154 11,7752 11,1897 10,6530 10,1599 9,7059
38 15,8047 14,8460 13,9792 13,1935 12,4794 11,8289 11,2347 10,6908 10,1917 9,7327
39 15,9287 14,9491 14,0650 13,2649 12,5390 11,8786 11,2763 10,7255 10,2207 9,7570
40 16,0461 15,0463 14,1455 13,3317 12,5944 11,9246 11,3145 10,7574 10,2472 9,7791
41 16,1575 15,1380 14,2212 13,3941 12,6460 11,9672 11,3498 10,7866 10,2715 9,7991
42 16,2630 15,2245 14,2922 13,4524 12,6939 12,0067 11,3823 10,8134 10,2936 9,8174
43 16,3630 15,3062 14,3588 13,5070 12,7385 12,0432 11,4123 10,8380 10,3138 9,8340
44 16,4579 15,3832 14,4214 13,5579 12,7800 12,0771 11,4399 10,8605 10,3322 9,8491
45 16,5477 15,4558 14,4802 13,6055 12,8186 12,1084 11,4653 10,8812 10,3490 9,8628
46 16,6329 15,5244 14,5354 13,6500 12,8545 12,1374 11,4888 10,9002 10,3644 9,8753
47 16,7137 15,5890 14,5873 13,6916 12,8879 12,1643 11,5104 10,9176 10,3785 9,8866
48 16,7902 15,6500 14,6359 13,7305 12,9190 12,1891 11,5303 10,9336 10,3913 9,8969
49 16,8628 15,7076 14,6816 13,7668 12,9479 12,2122 11,5487 10,9482 10,4030 9,9063
50 16,9315 15,7619 14,7245 13,8007 12,9748 12,2335 11,5656 10,9617 10,4137 9,9148
51 16,9967 15,8131 14,7648 13,8325 12,9998 12,2532 11,5812 10,9740 10,4235 9,9226
52 17,0585 15,8614 14,8026 13,8621 13,0231 12,2715 11,5956 10,9853 10,4324 9,9296
53 17,1170 15,9070 14,8382 13,8898 13,0447 12,2884 11,6088 10,9957 10,4405 9,9360
54 17,1726 15,9500 14,8715 13,9157 13,0649 12,3041 11,6210 11,0053 10,4480 9,9418
55 17,2252 15,9905 14,9028 13,9399 13,0836 12,3186 11,6323 11,0140 10,4548 9,9471
56 17,2750 16,0288 14,9322 13,9626 13,1010 12,3321 11,6427 11,0220 10,4610 9,9519
57 17,3223 16,0649 14,9598 13,9837 13,1172 12,3445 11,6522 11,0294 10,4667 9,9563
58 17,3671 16,0990 14,9858 14,0035 13,1323 12,3560 11,6610 11,0361 10,4718 9,9603
59 17,4096 16,1311 15,0101 14,0219 13,1463 12,3667 11,6692 11,0423 10,4766 9,9639
60 17,4499 16,1614 15,0330 14,0392 13,1594 12,3766 11,6766 11,0480 10,4809 9,9672
61 17,4880 16,1900 15,0544 14,0553 13,1715 12,3857 11,6835 11,0532 10,4848 9,9701
62 17,5242 16,2170 15,0746 14,0704 13,1828 12,3942 11,6899 11,0580 10,4884 9,9729
63 17,5585 16,2425 15,0935 14,0845 13,1933 12,4020 11,6958 11,0624 10,4917 9,9753
64 17,5910 16,2665 15,1113 14,0976 13,2031 12,4093 11,7012 11,0664 10,4947 9,9776
65 17,6218 16,2891 15,1280 14,1099 13,2122 12,4160 11,7061 11,0701 10,4975 9,9796
66 17,6510 16,3105 15,1436 14,1214 13,2206 12,4222 11,7107 11,0735 10,5000 9,9815
67 17,6786 16,3307 15,1583 14,1322 13,2285 12,4280 11,7150 11,0766 10,5022 9,9831
68 17,7049 16,3497 15,1721 14,1422 13,2358 12,4333 11,7189 11,0794 10,5043 9,9847
69 17,7297 16,3676 15,1851 14,1516 13,2426 12,4382 11,7224 11,0820 10,5062 9,9861
70 17,7533 16,3845 15,1973 14,1604 13,2489 12,4428 11,7258 11,0844 10,5080 9,9873
71 17,7756 16,4005 15,2087 14,1686 13,2548 12,4471 11,7288 11,0867 10,5096 9,9885
72 17,7968 16,4156 15,2195 14,1763 13,2603 12,4510 11,7316 11,0887 10,5110 9,9895
73 17,8169 16,4298 15,2295 14,1834 13,2654 12,4546 11,7342 11,0905 10,5124 9,9905
74 17,8359 16,4432 15,2390 14,1901 13,2701 12,4580 11,7366 11,0922 10,5136 9,9914
75 17,8539 16,4558 15,2479 14,1964 13,2745 12,4611 11,7388 11,0938 10,5147 9,9921
76 17,8710 16,4678 15,2562 14,2022 13,2786 12,4640 11,7408 11,0952 10,5157 9,9929
77 17,8872 16,4790 15,2641 14,2077 13,2825 12,4666 11,7427 11,0965 10,5166 9,9935
78 17,9026 16,4897 15,2714 14,2128 13,2860 12,4691 11,7444 11,0977 10,5174 9,9941
79 17,9172 16,4997 15,2783 14,2175 13,2893 12,4714 11,7460 11,0988 10,5182 9,9946
80 17,9310 16,5091 15,2848 14,2220 13,2924 12,4735 11,7475 11,0998 10,5189 9,9951
81 17,9440 16,5180 15,2909 14,2262 13,2952 12,4755 11,7488 11,1008 10,5196 9,9956
82 17,9564 16,5265 15,2966 14,2301 13,2979 12,4773 11,7501 11,1016 10,5201 9,9960
83 17,9682 16,5344 15,3020 14,2337 13,3004 12,4790 11,7512 11,1024 10,5207 9,9963
84 17,9793 16,5419 15,3070 14,2371 13,3027 12,4805 11,7523 11,1031 10,5212 9,9967
85 17,9899 16,5489 15,3118 14,2403 13,3048 12,4820 11,7532 11,1038 10,5216 9,9970
86 17,9999 16,5556 15,3162 14,2433 13,3068 12,4833 11,7541 11,1044 10,5220 9,9972
87 18,0094 16,5619 15,3204 14,2460 13,3087 12,4845 11,7550 11,1050 10,5224 9,9975
88 18,0184 16,5678 15,3243 14,2486 13,3104 12,4857 11,7557 11,1055 10,5227 9,9977
89 18,0269 16,5734 15,3280 14,2511 13,3120 12,4868 11,7564 11,1059 10,5230 9,9979
90 18,0350 16,5787 15,3315 14,2533 13,3135 12,4877 11,7571 11,1064 10,5233 9,9981
91 18,0426 16,5837 15,3347 14,2554 13,3149 12,4886 11,7577 11,1067 10,5236 9,9983
92 18,0499 16,5884 15,3377 14,2574 13,3161 12,4895 11,7582 11,1071 10,5238 9,9984
93 18,0567 16,5928 15,3406 14,2593 13,3173 12,4903 11,7587 11,1074 10,5240 9,9986
94 18,0633 16,5970 15,3433 14,2610 13,3185 12,4910 11,7592 11,1077 10,5242 9,9987
95 18,0694 16,6009 15,3458 14,2626 13,3195 12,4917 11,7596 11,1080 10,5244 9,9988
96 18,0753 16,6047 15,3482 14,2641 13,3205 12,4923 11,7600 11,1083 10,5246 9,9989
97 18,0809 16,6082 15,3504 14,2655 13,3214 12,4928 11,7604 11,1085 10,5247 9,9990
98 18,0861 16,6115 15,3525 14,2669 13,3222 12,4934 11,7607 11,1087 10,5249 9,9991
99 18,0911 16,6146 15,3545 14,2681 13,3230 12,4939 11,7610 11,1089 10,5250 9,9992
100 18,0958 16,6175 15,3563 14,2693 13,3237 12,4943 11,7613 11,1091 10,5251 9,9993

Berechnungsformel für die der Tabelle nicht zu entnehmenden Vervielfältiger (Barwertfaktoren für die Kapitalisierung):

2
3Vervielfältiger =
Abbildung der Formel zur Berechnung des Vervielfältigers: Bruch mit Zähler: (q hoch n) minus 1 und Nenner (q hoch n) mal in Klammern q minus 1

q = 1 + Zinssatz, wobei Zinssatz =
Abbildung zur Berechnung des Zinssatzes: Bruch mit Zähler p und Nenner 100

p = Zinsfuß

n = Restnutzungsdauer / Restlaufzeit

Das jeweilige Berechnungsergebnis ist kaufmännisch auf vier Nachkommastellen zu runden.

–

(+++ Anlage 21: Zur Anwendung vgl. § 265 +++)
Neugefasst durch Bek. v. 1.2.1991 I 230;
zuletzt geändert durch Art. 36 G v. 2.12.2024 I Nr. 387
Mittelbare Änderung durch Art. 53 G v. 2.12.2024 I Nr. 387 ist berücksichtigt
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