Steuern und Abgaben

Bewertungsgesetz (BewG)

Stand: Neugefasst durch Bek. v. 1.2.1991 I 230; zuletzt geändert durch Art. 1 V v. 29.6.2021 I 2290


Anlage 37 BewG (zu § 253 Absatz 2) Vervielfältiger

(Fundstelle: BGBl. I 2019, 1828 — 1833)


Rest-
nutzungs-
dauer
(Jahre)
Zinssatz
1,5 %1,6 %1,7 %1,8 %1,9 %2,0 %2,1 %2,2 %2,3 %2,4 %2,5 %
  1 0,99 0,98 0,98 0,98 0,98 0,98 0,98 0,98 0,98 0,98 0,98
  2 1,96 1,95 1,95 1,95 1,94 1,94 1,94 1,94 1,93 1,93 1,93
  3 2,91 2,91 2,90 2,90 2,89 2,88 2,88 2,87 2,87 2,86 2,86
  4 3,85 3,84 3,84 3,83 3,82 3,81 3,80 3,79 3,78 3,77 3,76
  5 4,78 4,77 4,75 4,74 4,73 4,71 4,70 4,69 4,67 4,66 4,65
  6 5,70 5,68 5,66 5,64 5,62 5,60 5,58 5,56 5,55 5,53 5,51
  7 6,60 6,57 6,55 6,52 6,50 6,47 6,45 6,42 6,40 6,37 6,35
  8 7,49 7,45 7,42 7,39 7,36 7,33 7,29 7,26 7,23 7,20 7,17
  9 8,36 8,32 8,28 8,24 8,20 8,16 8,12 8,08 8,05 8,01 7,97
 10 9,22 9,17 9,13 9,08 9,03 8,98 8,94 8,89 8,84 8,80 8,75
 1110,0710,01 9,96 9,90 9,84 9,79 9,73 9,68 9,62 9,57 9,51
 1210,9110,8410,7710,7110,6410,5810,5110,4510,3810,3210,26
 1311,7311,6511,5811,5011,4211,3511,2711,2011,1311,0510,98
 1412,5412,4512,3712,2812,1912,1112,0211,9411,8511,7711,69
 1513,3413,2413,1413,0412,9512,8512,7512,6612,5712,4712,38
 1614,1314,0213,9113,8013,6913,5813,4713,3713,2613,1613,06
 1714,9114,7814,6614,5314,4114,2914,1714,0613,9413,8313,71
 1815,6715,5315,4015,2615,1214,9914,8614,7314,6014,4814,35
 1916,4316,2716,1215,9715,8215,6815,5315,3915,2515,1214,98
 2017,1717,0016,8316,6716,5116,3516,1916,0415,8915,7415,59
 2117,9017,7217,5417,3617,1817,0116,8416,6716,5116,3516,18
 2218,6218,4218,2318,0317,8417,6617,4717,2917,1116,9416,77
 2319,3319,1218,9118,7018,4918,2918,0917,9017,7117,5217,33
 2420,0319,8019,5719,3519,1318,9118,7018,4918,2918,0817,88
 2520,7220,4720,2319,9919,7519,5219,3019,0718,8518,6418,42
 2621,4021,1320,8720,6220,3720,1219,8819,6419,4119,1818,95
 2722,0721,7921,5121,2420,9720,7120,4520,2019,9519,7019,46
 2822,7322,4322,1321,8421,5621,2821,0120,7420,4820,2219,96
 2923,3823,0622,7522,4422,1421,8421,5621,2720,9920,7220,45
 3024,0223,6823,3523,0222,7122,4022,0921,7921,5021,2120,93
 3124,6524,2923,9423,6023,2722,9422,6222,3021,9921,6921,40
 3225,2724,8924,5224,1723,8123,4723,1322,8022,4822,1621,85
 3325,8825,4825,1024,7224,3523,9923,6323,2922,9522,6222,29
 3426,4826,0725,6625,2724,8824,5024,1323,7723,4123,0622,72
 3527,0826,6426,2225,8025,4025,0024,6124,2323,8623,5023,15
 3627,6627,2126,7626,3325,9025,4925,0824,6924,3023,9323,56
 3728,2427,7627,3026,8426,4025,9725,5525,1424,7324,3423,96
 3828,8128,3127,8227,3526,8926,4426,0025,5725,1624,7524,35
 3929,3628,8528,3427,8527,3726,9026,4526,0025,5725,1424,73
 4029,9229,3828,8528,3427,8427,3626,8826,4225,9725,5325,10
 4130,4629,9029,3528,8228,3027,8027,3126,8326,3625,9125,47
 4230,9930,4129,8529,2928,7628,2327,7327,2326,7526,2825,82
 4331,5230,9230,3329,7629,2028,6628,1427,6227,1226,6426,17
 4432,0431,4130,8130,2129,6429,0828,5428,0127,4926,9926,50
 4532,5531,9031,2730,6630,0729,4928,9328,3827,8527,3426,83
 4633,0632,3931,7331,1030,4929,8929,3128,7528,2027,6727,15
 4733,5532,8632,1931,5430,9030,2929,6929,1128,5528,0027,47
 4834,0433,3332,6331,9631,3130,6730,0629,4628,8828,3227,77
 4934,5233,7933,0732,3831,7031,0530,4229,8129,2128,6328,07
 5035,0034,2433,5032,7932,0931,4230,7730,1429,5328,9428,36
 5135,4734,6833,9233,1932,4831,7931,1230,4729,8429,2428,65
 5235,9335,1234,3433,5832,8532,1431,4630,7930,1529,5328,92
 5336,3835,5534,7533,9733,2232,5031,7931,1130,4529,8129,19
 5436,8335,9835,1534,3533,5832,8432,1231,4230,7430,0929,46
 5537,2736,3935,5534,7333,9433,1732,4431,7231,0330,3629,71
 5637,7136,8135,9435,1034,2933,5032,7532,0231,3130,6329,96
 5738,1337,2136,3235,4634,6333,8333,0532,3131,5830,8830,21
 5838,5637,6136,7035,8234,9734,1533,3532,5931,8531,1430,45
 5938,9738,0037,0736,1635,2934,4633,6532,8732,1131,3830,68
 6039,3838,3937,4336,5135,6234,7633,9333,1432,3731,6330,91
 6139,7838,7737,7936,8435,9435,0634,2233,4032,6231,8631,13
 6240,1839,1438,1437,1736,2535,3534,4933,6632,8632,0931,35
 6340,5739,5138,4837,5036,5535,6434,7633,9233,1032,3131,56
 6440,9639,8738,8237,8236,8535,9235,0334,1633,3332,5331,76
 6541,3440,2339,1638,1337,1536,2035,2834,4133,5632,7531,96
 6641,7140,5839,4938,4437,4336,4735,5434,6433,7832,9632,16
 6742,0840,9239,8138,7437,7236,7335,7934,8834,0033,1632,35
 6842,4441,2640,1339,0438,0036,9936,0335,1134,2233,3632,54
 6942,8041,6040,4439,3338,2737,2536,2735,3334,4233,5632,72
 7043,1541,9340,7539,6238,5437,5036,5035,5534,6333,7532,90
 7143,5042,2541,0539,9038,8037,7436,7335,7634,8333,9333,07
 7243,8442,5741,3540,1839,0637,9836,9535,9735,0234,1133,24
 7344,1842,8841,6440,4539,3138,2237,1736,1735,2134,2933,40
 7444,5143,1941,9340,7239,5638,4537,3936,3735,4034,4633,57
 7544,8443,5042,2140,9839,8038,6837,6036,5735,5834,6333,72
 7645,1643,7942,4941,2440,0438,9037,8136,7635,7634,8033,88
 7745,4844,0942,7641,4940,2839,1238,0136,9535,9334,9634,03
 7845,7944,3843,0341,7440,5139,3338,2137,1336,1035,1134,17
 7946,1044,6643,2941,9840,7339,5438,4037,3136,2735,2734,31
 8046,4144,9543,5542,2240,9639,7438,5937,4836,4335,4234,45
 8146,7145,2243,8142,4641,1739,9538,7737,6636,5935,5634,59
 8247,0045,4944,0642,6941,3940,1438,9637,8236,7435,7134,72
 8347,2945,7644,3142,9241,6040,3439,1337,9936,8935,8534,85
 8447,5846,0344,5543,1441,8040,5339,3138,1537,0435,9834,97
 8547,8646,2944,7943,3642,0040,7139,4838,3137,1936,1235,10
 8648,1446,5445,0243,5842,2040,8939,6538,4637,3336,2535,22
 8748,4146,7945,2543,7942,4041,0739,8138,6137,4736,3735,33
 8848,6847,0445,4844,0042,5941,2539,9738,7637,6036,5035,45
 8948,9547,2845,7044,2042,7741,4240,1338,9037,7336,6235,56
 9049,2147,5245,9244,4042,9641,5940,2839,0437,8636,7435,67
 9149,4747,7646,1444,6043,1441,7540,4339,1837,9936,8535,77
 9249,7247,9946,3544,7943,3241,9140,5839,3238,1136,9735,87
 9349,9748,2246,5644,9843,4942,0740,7339,4538,2337,0835,98
 9450,2248,4446,7645,1743,6642,2340,8739,5838,3537,1836,07
 9550,4648,6746,9645,3543,8342,3841,0139,7038,4737,2936,17
 9650,7048,8847,1645,5343,9942,5341,1439,8338,5837,3936,26
 9750,9449,1047,3645,7144,1542,6841,2839,9538,6937,4936,35
 9851,1749,3147,5545,8944,3142,8241,4140,0738,8037,5936,44
 9951,4049,5247,7446,0644,4742,9641,5340,1838,9037,6836,53
10051,6249,7247,9246,2244,6243,1041,6640,3039,0037,7836,61


Rest-
nutzungs-
dauer
(Jahre)
Zinssatz
2,6 %2,7 %2,8 %2,9 %3,0 %3,5 %4 %4,5 %
  1 0,97 0,97 0,97 0,97 0,97 0,97 0,96 0,96
  2 1,92 1,92 1,92 1,92 1,91 1,90 1,89 1,87
  3 2,85 2,85 2,84 2,83 2,83 2,80 2,78 2,75
  4 3,75 3,74 3,73 3,73 3,72 3,67 3,63 3,59
  5 4,63 4,62 4,61 4,59 4,58 4,52 4,45 4,39
  6 5,49 5,47 5,45 5,44 5,42 5,33 5,24 5,16
  7 6,33 6,30 6,28 6,25 6,23 6,11 6,00 5,89
  8 7,14 7,11 7,08 7,05 7,02 6,87 6,73 6,60
  9 7,93 7,90 7,86 7,82 7,79 7,61 7,44 7,27
 10 8,71 8,66 8,62 8,57 8,53 8,32 8,11 7,91
 11 9,46 9,41 9,36 9,30 9,25 9,00 8,76 8,53
 1210,2010,1310,0710,01 9,95 9,66 9,39 9,12
 1310,9110,8410,7710,7010,6310,30 9,99 9,68
 1411,6111,5311,4511,3711,3010,9210,5610,22
 1512,2912,2012,1112,0211,9411,5211,1210,74
 1612,9512,8512,7612,6612,5612,0911,6511,23
 1713,6013,4913,3813,2713,1712,6512,1711,71
 1814,2314,1113,9913,8713,7513,1912,6612,16
 1914,8414,7114,5814,4514,3213,7113,1312,59
 2015,4415,3015,1615,0214,8814,2113,5913,01
 2116,0315,8715,7215,5615,4214,7014,0313,40
 2216,5916,4316,2616,1015,9415,1714,4513,78
 2317,1516,9716,7916,6216,4415,6214,8614,15
 2417,6917,5017,3117,1216,9416,0615,2514,50
 2518,2218,0117,8117,6117,4116,4815,6214,83
 2618,7318,5118,3018,0817,8816,8915,9815,15
 2719,2319,0018,7718,5518,3317,2916,3315,45
 2819,7219,4719,2319,0018,7617,6716,6615,74
 2920,1919,9319,6819,4319,1918,0416,9816,02
 3020,6520,3820,1219,8619,6018,3917,2916,29
 3121,1120,8220,5420,2720,0018,7417,5916,54
 3221,5521,2520,9620,6720,3919,0717,8716,79
 3321,9721,6621,3621,0620,7719,3918,1517,02
 3422,3922,0721,7521,4421,1319,7018,4117,25
 3522,8022,4622,1321,8021,4920,0018,6617,46
 3623,2022,8422,5022,1621,8320,2918,9117,67
 3723,5823,2222,8622,5122,1720,5719,1417,86
 3823,9623,5823,2122,8522,4920,8419,3718,05
 3924,3323,9323,5523,1722,8121,1019,5818,23
 4024,6924,2823,8823,4923,1121,3619,7918,40
 4125,0324,6124,2023,8023,4121,6019,9918,57
 4225,3724,9424,5224,1023,7021,8320,1918,72
 4325,7125,2624,8224,4023,9822,0620,3718,87
 4426,0325,5725,1224,6824,2522,2820,5519,02
 4526,3425,8725,4124,9624,5222,5020,7219,16
 4626,6526,1625,6925,2324,7822,7020,8819,29
 4726,9526,4525,9625,4925,0222,9021,0419,41
 4827,2426,7326,2325,7425,2723,0921,2019,54
 4927,5327,0026,4825,9925,5023,2821,3419,65
 5027,8027,2626,7426,2325,7323,4621,4819,76
 5128,0727,5226,9826,4625,9523,6321,6219,87
 5228,3427,7727,2226,6826,1723,8021,7519,97
 5328,5928,0127,4526,9026,3723,9621,8720,07
 5428,8428,2527,6827,1226,5824,1121,9920,16
 5529,0928,4827,8927,3326,7724,2622,1120,25
 5629,3328,7128,1127,5326,9724,4122,2220,33
 5729,5628,9328,3127,7227,1524,5522,3320,41
 5829,7829,1428,5227,9127,3324,6922,4320,49
 5930,0029,3528,7128,1027,5124,8222,5320,57
 6030,2229,5528,9028,2827,6824,9422,6220,64
 6130,4329,7529,0928,4527,8425,0722,7120,71
 6230,6329,9429,2728,6228,0025,1922,8020,77
 6330,8330,1229,4428,7928,1625,3022,8920,83
 6431,0230,3129,6128,9528,3125,4122,9720,89
 6531,2130,4829,7829,1028,4525,5223,0520,95
 6631,3930,6529,9429,2628,6025,6223,1221,01
 6731,5730,8230,1029,4028,7325,7223,1921,06
 6831,7530,9930,2529,5528,8725,8223,2621,11
 6931,9231,1430,4029,6929,0025,9123,3321,16
 7032,0831,3030,5529,8229,1226,0023,3921,20
 7132,2431,4530,6929,9529,2526,0923,4621,25
 7232,4031,6030,8230,0829,3726,1723,5221,29
 7332,5631,7430,9630,2029,4826,2523,5721,33
 7432,7131,8831,0930,3229,5926,3323,6321,37
 7532,8532,0231,2130,4429,7026,4123,6821,40
 7632,9932,1531,3430,5629,8126,4823,7321,44
 7733,1332,2831,4530,6729,9126,5523,7821,47
 7833,2732,4031,5730,7730,0126,6223,8321,50
 7933,4032,5231,6830,8830,1126,6823,8721,54
 8033,5332,6431,7930,9830,2026,7523,9221,57
 8133,6532,7631,9031,0830,2926,8123,9621,59
 8233,7732,8732,0031,1730,3826,8724,0021,62
 8333,8932,9832,1131,2730,4726,9324,0421,65
 8434,0133,0932,2031,3630,5526,9824,0721,67
 8534,1233,1932,3031,4530,6327,0424,1121,70
 8634,2333,2932,3931,5330,7127,0924,1421,72
 8734,3433,3932,4831,6230,7927,1424,1821,74
 8834,4433,4932,5731,7030,8627,1924,2121,76
 8934,5433,5832,6631,7730,9327,2324,2421,78
 9034,6433,6732,7431,8531,0027,2824,2721,80
 9134,7433,7632,8231,9331,0727,3224,3021,82
 9234,8433,8432,9032,0031,1427,3724,3221,83
 9334,9333,9332,9832,0731,2027,4124,3521,85
 9435,0234,0133,0532,1431,2627,4524,3721,87
 9535,1034,0933,1232,2031,3227,4824,4021,88
 9635,1934,1733,1932,2731,3827,5224,4221,90
 9735,2734,2433,2632,3331,4427,5624,4421,91
 9835,3534,3233,3332,3931,4927,5924,4621,92
 9935,4334,3933,3932,4531,5527,6224,4921,94
10035,5134,4633,4632,5131,6027,6624,5021,95


Berechnungsvorschrift für die Vervielfältiger (Barwertfaktoren für die Kapitalisierung):
q
= 1 + LZ wobei
LZ
= Zinssatz (Liegenschaftszinssatz)
n
= Restnutzungsdauer
p
= Zinsfuß