BewG 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)

BewG 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) i.d.F. 02.12.2024

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) [1] [2]

Vervielfältiger

Tabelle in neuem Fenster öffnen

Restnutzungsdauer; Restlaufzeit des Erbbaurechts bzw. des Nutzungsrechts (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

Tabelle in neuem Fenster öffnen

Restnutzungsdauer; Restlaufzeit des Erbbaurechts bzw. des Nutzungsrechts (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):

Tabelle in neuem Fenster öffnen

Vervielfältiger =	qⁿ – 1
	qⁿ x (q – 1)

q = 1 + Zinssatz wobei Zinssatz = ^p/₁₀₀

p = Zinsfuß

n = Restnutzungsdauer/Restlaufzeit

Das jeweilige Berechnungsergebnis ist kaufmännisch auf vier Nachkommastellen zu runden.

Fundstelle(n):
zur Änderungsdokumentation
KAAAA-73784

1Anm. d. Red.: Anlage 21 i. d. F. des Gesetzes v. 2.12.2024 (BGBl 2024 I Nr. 387) mit Wirkung v. 6.12.2024.

2Anm. d. Red.: Zur Anwendung der Anlage 21 siehe § 265 Abs. 14 und 16.

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) [1] [2]

Vervielfältiger

Ihre Datenbank verwendet ausschließlich funktionale Cookies,