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 41 BewG (zu § 257 Absatz 2) Abzinsungsfaktoren

(Fundstelle: BGBl. I 2019, 1841 – 1846)


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 %
  10,98520,98430,98330,98230,98140,98040,97940,97850,97750,97660,9756
  20,97070,96880,96680,96490,96310,96120,95930,95740,95550,95370,9518
  30,95630,95350,95070,94790,94510,94230,93960,93680,93410,93130,9286
  40,94220,93850,93480,93110,92750,92380,92020,91660,91310,90950,9060
  50,92830,92370,91920,91470,91020,90570,90130,89690,89250,88820,8839
  60,91450,90920,90380,89850,89320,88800,88280,87760,87250,86740,8623
  70,90100,89480,88870,88260,87660,87060,86460,85870,85280,84700,8413
  80,88770,88070,87380,86700,86020,85350,84680,84020,83370,82720,8207
  90,87460,86690,85920,85170,84420,83680,82940,82210,81490,80780,8007
 100,86170,85320,84490,83660,82840,82030,81230,80440,79660,78890,7812
 110,84890,83980,83070,82180,81300,80430,79560,78710,77870,77040,7621
 120,83640,82660,81690,80730,79780,78850,77930,77020,76120,75230,7436
 130,82400,81350,80320,79300,78300,77300,76320,75360,74410,73470,7254
 140,81180,80070,78980,77900,76840,75790,74750,73740,72730,71750,7077
 150,79990,78810,77660,76520,75400,74300,73220,72150,71100,70060,6905
 160,78800,77570,76360,75170,74000,72840,71710,70600,69500,68420,6736
 170,77640,76350,75080,73840,72620,71420,70240,69080,67940,66820,6572
 180,76490,75150,73830,72530,71260,70020,68790,67590,66410,65250,6412
 190,75360,73960,72590,71250,69930,68640,67380,66140,64920,63720,6255
 200,74250,72800,71380,69990,68630,67300,65990,64710,63460,62230,6103
 210,73150,71650,70190,68750,67350,65980,64630,63320,62030,60770,5954
 220,72070,70520,69010,67540,66090,64680,63300,61960,60640,59350,5809
 230,71000,69410,67860,66340,64860,63420,62000,60620,59270,57960,5667
 240,69950,68320,66730,65170,63650,62170,60730,59320,57940,56600,5529
 250,68920,67240,65610,64020,62470,60950,59480,58040,56640,55270,5394
 260,67900,66190,64510,62890,61300,59760,58250,56790,55360,53980,5262
 270,66900,65140,63440,61770,60160,58590,57060,55570,54120,52710,5134
 280,65910,64120,62380,60680,59040,57440,55880,54370,52900,51480,5009
 290,64940,63110,61330,59610,57940,56310,54730,53200,51710,50270,4887
 300,63980,62110,60310,58560,56860,55210,53610,52060,50550,49090,4767
 310,63030,61140,59300,57520,55800,54120,52510,50940,49410,47940,4651
 320,62100,60170,58310,56500,54760,53060,51430,49840,48300,46820,4538
 330,61180,59230,57330,55500,53730,52020,50370,48770,47220,45720,4427
 340,60280,58290,56380,54520,52730,51000,49330,47720,46160,44650,4319
 350,59390,57370,55430,53560,51750,50000,48320,46690,45120,43600,4214
 360,58510,56470,54510,52610,50780,49020,47320,45680,44100,42580,4111
 370,57640,55580,53600,51680,49840,48060,46350,44700,43110,41580,4011
 380,56790,54710,52700,50770,48910,47120,45400,43740,42140,40610,3913
 390,55950,53850,51820,49870,48000,46190,44460,42800,41200,39660,3817
 400,55130,53000,50950,48990,47100,45290,43550,41880,40270,38730,3724
 410,54310,52160,50100,48120,46220,44400,42650,40970,39360,37820,3633
 420,53510,51340,49260,47270,45360,43530,41780,40090,38480,36930,3545
 430,52720,50530,48440,46440,44520,42680,40920,39230,37610,36070,3458
 440,51940,49740,47630,45610,43690,41840,40070,38380,36770,35220,3374
 450,51170,48950,46830,44810,42870,41020,39250,37560,35940,34400,3292
 460,50420,48180,46050,44020,42070,40220,38440,36750,35130,33590,3211
 470,49670,47420,45280,43240,41290,39430,37650,35960,34340,32800,3133
 480,48940,46680,44520,42470,40520,38650,36880,35180,33570,32030,3057
 490,48210,45940,43780,41720,39760,37900,36120,34430,32820,31280,2982
 500,47500,45220,43050,40980,39020,37150,35380,33690,32080,30550,2909
 510,46800,44510,42330,40260,38290,36420,34650,32960,31360,29830,2838
 520,46110,43810,41620,39550,37580,35710,33940,32250,30650,29130,2769
 530,45430,43120,40930,38850,36880,35010,33240,31560,29960,28450,2702
 540,44750,42440,40240,38160,36190,34320,32550,30880,29290,27780,2636
 550,44090,41770,39570,37490,35520,33650,31880,30210,28630,27130,2572
 560,43440,41110,38910,36820,34850,32990,31230,29560,27990,26500,2509
 570,42800,40460,38260,36170,34200,32340,30590,28930,27360,25880,2448
 580,42170,39830,37620,35530,33570,31710,29960,28300,26740,25270,2388
 590,41540,39200,36990,34900,32940,31090,29340,27690,26140,24680,2330
 600,40930,38580,36370,34290,32330,30480,28740,27100,25550,24100,2273
 610,40320,37970,35760,33680,31720,29880,28150,26520,24980,23530,2217
 620,39730,37380,35160,33090,31130,29290,27570,25940,24420,22980,2163
 630,39140,36790,34580,32500,30550,28720,27000,25390,23870,22440,2111
 640,38560,36210,34000,31930,29980,28160,26450,24840,23330,21920,2059
 650,37990,35640,33430,31360,29420,27610,25900,24300,22810,21400,2009
 660,37430,35080,32870,30810,28870,27060,25370,23780,22300,20900,1960
 670,36880,34520,32320,30260,28340,26530,24850,23270,21790,20410,1912
 680,36330,33980,31780,29730,27810,26010,24340,22770,21300,19930,1865
 690,35800,33450,31250,29200,27290,25500,23840,22280,20820,19470,1820
 700,35270,32920,30730,28690,26780,25000,23350,21800,20360,19010,1776
 710,34750,32400,30210,28180,26280,24510,22870,21330,19900,18570,1732
 720,34230,31890,29710,27680,25790,24030,22390,20870,19450,18130,1690
 730,33730,31390,29210,27190,25310,23560,21930,20420,19010,17710,1649
 740,33230,30890,28720,26710,24840,23100,21480,19980,18590,17290,1609
 750,32740,30410,28240,26240,24370,22650,21040,19550,18170,16890,1569
 760,32250,29930,27770,25770,23920,22200,20610,19130,17760,16490,1531
 770,31780,29460,27310,25320,23470,21770,20180,18720,17360,16100,1494
 780,31310,28990,26850,24870,23040,21340,19770,18320,16970,15730,1457
 790,30840,28540,26400,24430,22610,20920,19360,17920,16590,15360,1422
 800,30390,28090,25960,24000,22190,20510,18960,17540,16220,15000,1387
 810,29940,27640,25530,23570,21770,20110,18570,17160,15850,14650,1353
 820,29500,27210,25100,23160,21370,19710,18190,16790,15500,14300,1320
 830,29060,26780,24680,22750,20970,19330,17820,16430,15150,13970,1288
 840,28630,26360,24270,22350,20580,18950,17450,16070,14810,13640,1257
 850,28210,25940,23860,21950,20190,18580,17090,15730,14470,13320,1226
 860,27790,25540,23460,21560,19820,18210,16740,15390,14150,13010,1196
 870,27380,25130,23070,21180,19450,17860,16400,15060,13830,12700,1167
 880,26980,24740,22690,20810,19080,17510,16060,14730,13520,12410,1138
 890,26580,24350,22310,20440,18730,17160,15730,14420,13220,12110,1111
 900,26190,23960,21930,20080,18380,16830,15410,14110,12920,11830,1084
 910,25800,23590,21570,19720,18040,16500,15090,13800,12630,11550,1057
 920,25420,23220,21210,19370,17700,16170,14780,13510,12340,11280,1031
 930,25040,22850,20850,19030,17370,15860,14470,13210,12070,11020,1006
 940,24670,22490,20500,18690,17050,15540,14180,12930,11790,10760,0982
 950,24310,22140,20160,18360,16730,15240,13890,12650,11530,10510,0958
 960,23950,21790,19820,18040,16420,14940,13600,12380,11270,10260,0934
 970,23590,21440,19490,17720,16110,14650,13320,12110,11020,10020,0912
 980,23240,21110,19170,17410,15810,14360,13050,11850,10770,09790,0889
 990,22900,20770,18850,17100,15520,14080,12780,11600,10530,09560,0868
1000,22560,20450,18530,16800,15230,13800,12510,11350,10290,09330,0846


Rest-
nutzungs-
dauer
(Jahre)
Zinssatz
2,6 %2,7 %2,8 %2,9 %3,0 %3,5 %4 %4,5 %
  10,97470,97370,97280,97180,97090,96620,96150,9569
  20,95000,94810,94630,94440,94260,93350,92460,9157
  30,92590,92320,92050,91780,91510,90190,88900,8763
  40,90240,89890,89540,89190,88850,87140,85480,8386
  50,87960,87530,87100,86680,86260,84200,82190,8025
  60,85730,85230,84730,84240,83750,81350,79030,7679
  70,83550,82990,82420,81860,81310,78600,75990,7348
  80,81440,80800,80180,79560,78940,75940,73070,7032
  90,79370,78680,77990,77310,76640,73370,70260,6729
 100,77360,76610,75870,75140,74410,70890,67560,6439
 110,75400,74600,73800,73020,72240,68490,64960,6162
 120,73490,72640,71790,70960,70140,66180,62460,5897
 130,71630,70730,69840,68960,68100,63940,60060,5643
 140,69810,68870,67940,67020,66110,61780,57750,5400
 150,68040,67060,66090,65130,64190,59690,55530,5167
 160,66320,65290,64290,63290,62320,57670,53390,4945
 170,64640,63580,62530,61510,60500,55720,51340,4732
 180,63000,61910,60830,59780,58740,53840,49360,4528
 190,61400,60280,59170,58090,57030,52020,47460,4333
 200,59850,58690,57560,56450,55370,50260,45640,4146
 210,58330,57150,55990,54860,53750,48560,43880,3968
 220,56850,55650,54470,53320,52190,46920,42200,3797
 230,55410,54190,52990,51810,50670,45330,40570,3634
 240,54010,52760,51540,50350,49190,43800,39010,3477
 250,52640,51370,50140,48930,47760,42310,37510,3327
 260,51310,50020,48770,47560,46370,40880,36070,3184
 270,50010,48710,47440,46220,45020,39500,34680,3047
 280,48740,47430,46150,44910,43710,38170,33350,2916
 290,47500,46180,44900,43650,42430,36870,32070,2790
 300,46300,44970,43670,42420,41200,35630,30830,2670
 310,45130,43780,42480,41220,40000,34420,29650,2555
 320,43980,42630,41330,40060,38830,33260,28510,2445
 330,42870,41510,40200,38930,37700,32130,27410,2340
 340,41780,40420,39110,37830,36600,31050,26360,2239
 350,40720,39360,38040,36770,35540,30000,25340,2143
 360,39690,38320,37000,35730,34500,28980,24370,2050
 370,38690,37320,36000,34720,33500,28000,23430,1962
 380,37710,36330,35020,33750,32520,27060,22530,1878
 390,36750,35380,34060,32790,31580,26140,21660,1797
 400,35820,34450,33130,31870,30660,25260,20830,1719
 410,34910,33540,32230,30970,29760,24400,20030,1645
 420,34030,32660,31350,30100,28900,23580,19260,1574
 430,33160,31800,30500,29250,28050,22780,18520,1507
 440,32320,30970,29670,28430,27240,22010,17800,1442
 450,31500,30150,28860,27630,26440,21270,17120,1380
 460,30710,29360,28070,26850,25670,20550,16460,1320
 470,29930,28590,27310,26090,24930,19850,15830,1263
 480,29170,27840,26570,25350,24200,19180,15220,1209
 490,28430,27100,25840,24640,23500,18530,14630,1157
 500,27710,26390,25140,23950,22810,17910,14070,1107
 510,27010,25700,24450,23270,22150,17300,13530,1059
 520,26320,25020,23790,22620,21500,16710,13010,1014
 530,25660,24370,23140,21980,20880,16150,12510,0970
 540,25010,23720,22510,21360,20270,15600,12030,0928
 550,24370,23100,21900,20760,19680,15080,11570,0888
 560,23750,22490,21300,20170,19100,14570,11120,0850
 570,23150,21900,20720,19600,18550,14070,10690,0814
 580,22570,21330,20160,19050,18010,13600,10280,0778
 590,21990,20770,19610,18510,17480,13140,09890,0745
 600,21440,20220,19070,17990,16970,12690,09510,0713
 610,20890,19690,18550,17480,16480,12260,09140,0682
 620,20360,19170,18050,16990,16000,11850,08790,0653
 630,19850,18670,17560,16510,15530,11450,08450,0625
 640,19350,18180,17080,16050,15080,11060,08130,0598
 650,18850,17700,16610,15600,14640,10690,07810,0572
 660,18380,17230,16160,15160,14210,10330,07510,0547
 670,17910,16780,15720,14730,13800,09980,07220,0524
 680,17460,16340,15290,14310,13400,09640,06950,0501
 690,17020,15910,14880,13910,13010,09310,06680,0480
 700,16580,15490,14470,13520,12630,09000,06420,0459
 710,16160,15080,14080,13140,12260,08690,06170,0439
 720,15750,14690,13690,12770,11900,08400,05940,0420
 730,15350,14300,13320,12410,11560,08120,05710,0402
 740,14970,13920,12960,12060,11220,07840,05490,0385
 750,14590,13560,12600,11720,10890,07580,05280,0368
 760,14220,13200,12260,11390,10580,07320,05080,0353
 770,13860,12860,11930,11070,10270,07070,04880,0337
 780,13510,12520,11600,10750,09970,06830,04690,0323
 790,13160,12190,11290,10450,09680,06600,04510,0309
 800,12830,11870,10980,10160,09400,06380,04340,0296
 810,12500,11560,10680,09870,09120,06160,04170,0283
 820,12190,11250,10390,09590,08860,05960,04010,0271
 830,11880,10960,10110,09320,08600,05750,03860,0259
 840,11580,10670,09830,09060,08350,05560,03710,0248
 850,11280,10390,09560,08800,08110,05370,03570,0237
 860,11000,10110,09300,08560,07870,05190,03430,0227
 870,10720,09850,09050,08320,07640,05010,03300,0217
 880,10450,09590,08800,08080,07420,04840,03170,0208
 890,10180,09340,08560,07850,07200,04680,03050,0199
 900,09930,09090,08330,07630,06990,04520,02930,0190
 910,09670,08850,08100,07420,06790,04370,02820,0182
 920,09430,08620,07880,07210,06590,04220,02710,0174
 930,09190,08390,07670,07000,06400,04080,02610,0167
 940,08960,08170,07460,06810,06210,03940,02510,0160
 950,08730,07960,07260,06620,06030,03810,02410,0153
 960,08510,07750,07060,06430,05860,03680,02320,0146
 970,08290,07550,06870,06250,05690,03550,02230,0140
 980,08080,07350,06680,06070,05520,03430,02140,0134
 990,07880,07150,06500,05900,05360,03320,02060,0128
1000,07680,06970,06320,05730,05200,03210,01980,0123


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