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BewG Anlage 41 (zu § 257 Absatz 2)

Bewertungsgesetz

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



Rest-
nutzungs-
dauer
(Jahre)Zinssatz1,5 %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 990,22900,20770,18850,17100,15520,14080,12780,11600,10530,09560,08681000,22560,20450,18530,16800,15230,13800,12510,11350,10290,09330,0846


Rest-
nutzungs-
dauer
(Jahre)Zinssatz2,6 %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 990,07880,07150,06500,05900,05360,03320,02060,01281000,07680,06970,06320,05730,05200,03210,01980,0123


Berechnungsvorschrift für die Abzinsungsfaktoren (Barwertfaktoren für die Abzinsung):

q
= 1 + LZ wobei
LZ
= Zinssatz (Liegenschaftszinssatz)
n
= Restnutzungsdauer
p
= Zinsfuß

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