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Anlage 21 BewG
Bewertungsgesetz (BewG)
Bundesrecht

Anhangteil

Titel: Bewertungsgesetz (BewG)
Normgeber: Bund
Amtliche Abkürzung: BewG
Gliederungs-Nr.: 610-7
Normtyp: Gesetz

Anlage 21 BewG – Vervielfältiger

Anlage 21
(zu § 185 Abs. 3 Satz 1, § 193 Abs. 3 Satz 2, § 194 Abs. 3 Satz 3 und § 195 Abs. 2 Satz 2 und Abs. 3 Satz 3)

Restnut-
zungsdauer;
Restlaufzeit
des Erbbau-
rechts bzw.
des Nut-
zungsrechts (in Jahren)
Zinssatz
 3%3,5%4%4,5%5%5%6%6,5%7%7,5%8%
            
10,970,970,960,960,950,950,940,940,930,930,93
21,911,901,891,871,861,851,831,821,811,801,78
32,832,802,782,752,722,702,672,652,622,602,58
43,723,673,633,593,553,513,473,433,393,353,31
54,584,524,454,394,334,274,214,164,104,053,99
65,425,335,245,165,085,004,924,844,774,694,62
76,236,116,005,895,795,685,585,485,395,305,21
87,026,876,736,606,466,336,216,095,975,865,75
97,797,617,447,277,116,956,806,666,526,386,25
108,538,328,117,917,727,547,367,197,026,866,71
119,259,008,768,538,318,097,897,697,507,327,14
129,959,669,399,128,868,628,388,167,947,747,54
1310,6310,309,999,689,399,128,858,608,368,137,90
1411,3010,9210,5610,229,909,599,299,018,758,498,24
1511,9411,5211,1210,7410,3810,049,719,409,118,838,56
1612,5612,0911,6511,2310,8410,4610,119,779,459,148,85
1713,1712,6512,1711,7111,2710,8610,4810,119,769,439,12
1813,7513,1912,6612,1611,6911,2510,8310,4310,069,719,37
1914,3213,7113,1312,5912,0911,6111,1610,7310,349,969,60
2014,8814,2113,5913,0112,4611,9511,4711,0210,5910,199,82
2115,4214,7014,0313,4012,8212,2811,7611,2810,8410,4110,02
2215,9415,1714,4513,7813,1612,5812,0411,5411,0610,6210,20
2316,4415,6214,8614,1513,4912,8812,3011,7711,2710,8110,37
2416,9416,0615,2514,5013,8013,1512,5511,9911,4710,9810,53
2517,4116,4815,6214,8314,0913,4112,7812,2011,6511,1510,67
2617,8816,8915,9815,1514,3813,6613,0012,3911,8311,3010,81
2718,3317,2916,3315,4514,6413,9013,2112,5711,9911,4410,94
2818,7617,6716,6615,7414,9014,1213,4112,7512,1411,5711,05
2919,1918,0416,9816,0215,1414,3313,5912,9112,2811,7011,16
3019,6018,3917,2916,2915,3714,5313,7613,0612,4111,8111,26
3120,0018,7417,5916,5415,5914,7213,9313,2012,5311,9211,35
3220,3919,0717,8716,7915,8014,9014,0813,3312,6512,0211,43
3320,7719,3918,1517,0216,0015,0814,2313,4612,7512,1111,51
3421,1319,7018,4117,2516,1915,2414,3713,5812,8512,1911,59
3521,4920,0018,6617,4616,3715,3914,5013,6912,9512,2711,65
3621,8320,2918,9117,6716,5515,5414,6213,7913,0412,3511,72
3722,1720,5719,1417,8616,7115,6714,7413,8913,1212,4211,78
3822,4920,8419,3718,0516,8715,8014,8513,9813,1912,4811,83
3922,8121,1019,5818,2317,0215,9314,9514,0613,2612,5411,88
4023,1121,3619,7918,4017,1616,0515,0514,1513,3312,5911,92
4123,4121,6019,9918,5717,2916,1615,1414,2213,3912,6511,97
4223,7021,8320,1918,7217,4216,2615,2214,2913,4512,6912,01
4323,9822,0620,3718,8717,5516,3615,3114,3613,5112,7412,04
4424,2522,2820,5519,0217,6616,4615,3814,4213,5612,7812,08
4524,5222,5020,7219,1617,7716,5515,4614,4813,6112,8212,11
4624,7822,7020,8819,2917,8816,6315,5214,5413,6512,8512,14
4725,0222,9021,0419,4117,9816,7115,5914,5913,6912,8912,16
4825,2723,0921,2019,5418,0816,7915,6514,6413,7312,9212,19
4925,5023,2821,3419,6518,1716,8615,7114,6813,7712,9512,21
5025,7323,4621,4819,7618,2616,9315,7614,7213,8012,9712,23
5125,9523,6321,6219,8718,3417,0015,8114,7613,8313,0012,25
5226,1723,8021,7519,9718,4217,0615,8614,8013,8613,0212,27
5326,3723,9621,8720,0718,4917,1215,9114,8413,8913,0412,29
5426,5824,1121,9920,1618,5717,1715,9514,8713,9213,0612,30
5526,7724,2622,1120,2518,6317,2315,9914,9013,9413,0812,32
5626,9724,4122,2220,3318,7017,2816,0314,9313,9613,1012,33
5727,1524,5522,3320,4118,7617,3216,0614,9613,9813,1212,34
5827,3324,6922,4320,4918,8217,3716,1014,9914,0013,1312,36
5927,5124,8222,5320,5718,8817,4116,1315,0114,0213,1512,37
6027,6824,9422,6220,6418,9317,4516,1615,0314,0413,1612,38
6127,8425,0722,7120,7118,9817,4916,1915,0514,0613,1712,39
6228,0025,1922,8020,7719,0317,5216,2215,0714,0713,1812,39
6328,1625,3022,8920,8319,0817,5616,2415,0914,0813,1912,40
6428,3125,4122,9720,8919,1217,5916,2715,1114,1013,2012,41
6528,4525,5223,0520,9519,1617,6216,2915,1314,1113,2112,42
6628,6025,6223,1221,0119,2017,6516,3115,1414,1213,2212,42
6728,7325,7223,1921,0619,2417,6816,3315,1614,1313,2312,43
6828,8725,8223,2621,1119,2817,7016,3515,1714,1413,2412,43
6929,0025,9123,3321,1619,3117,7316,3715,1914,1513,2412,44
7029,1226,0023,3921,2019,3417,7516,3815,2014,1613,2512,44
7129,2526,0923,4621,2519,3717,7816,4015,2114,1713,2512,45
7229,3726,1723,5221,2919,4017,8016,4215,2214,1813,2612,45
7329,4826,2523,5721,3319,4317,8216,4315,2314,1813,2712,45
7429,5926,3323,6321,3719,4617,8416,4415,2414,1913,2712,46
7529,7026,4123,6821,4019,4817,8516,4615,2514,2013,2712,46
7629,8126,4823,7321,4419,5117,8716,4715,2614,2013,2812,46
7729,9126,5523,7821,4719,5317,8916,4815,2614,2113,2812,47
7830,0126,6223,8321,5019,5617,9016,4915,2714,2113,2912,47
7930,1126,6823,8721,5419,5817,9216,5015,2814,2213,2912,47
8030,2026,7523,9221,5719,6017,9316,5115,2814,2213,2912,47
8130,2926,8123,9621,5919,6217,9416,5215,2914,2313,3012,48
8230,3826,8724,0021,6219,6317,9616,5315,3014,2313,3012,48
8330,4726,9324,0421,6519,6517,9716,5315,3014,2313,3012,48
8430,5526,9824,0721,6719,6717,9816,5415,3114,2413,3012,48
8530,6327,0424,1121,7019,6817,9916,5515,3114,2413,3012,48
8630,7127,0924,1421,7219,7018,0016,5615,3214,2413,3112,48
8730,7927,1424,1821,7419,7118,0116,5615,3214,2513,3112,48
8830,8627,1924,2121,7619,7318,0216,5715,3214,2513,3112,49
8930,9327,2324,2421,7819,7418,0316,5715,3314,2513,3112,49
9031,0027,2824,2721,8019,7518,0316,5815,3314,2513,3112,49
9131,0727,3224,3021,8219,7618,0416,5815,3314,2613,3112,49
9231,1427,3724,3221,8319,7818,0516,5915,3414,2613,3212,49
9331,2027,4124,3521,8519,7918,0616,5915,3414,2613,3212,49
9431,2627,4524,3721,8719,8018,0616,6015,3414,2613,3212,49
9531,3227,4824,4021,8819,8118,0716,6015,3514,2613,3212,49
9631,3827,5224,4221,9019,8218,0816,6015,3514,2613,3212,49
9731,4427,5624,4421,9119,8218,0816,6115,3514,2713,3212,49
9831,4927,5924,4621,9219,8318,0916,6115,3514,2713,3212,49
9931,5527,6224,4921,9419,8418,0916,6115,3514,2713,3212,49
10031,6027,6624,5021,9519,8518,1016,6215,3614,2713,3212,49

In den Fällen anderer Zinssätze der Gutachterausschüsse ist der Vervielfältiger nach folgender Formel zu bilden:

     q = Zinsfaktor = 1 + p: 100
V (Vervielfältiger) ==1 qn- 1p = Zinssatz
  qn×q - 1 
     n = Restnutzungsdauer/Restlaufzeit

Zu Anlage 21: Angefügt durch G vom 24. 12. 2008 (BGBl I S. 3018).