Anlage 26 BewG
Bewertungsgesetz (BewG)
Bundesrecht

Anhangteil

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

Anlage 26 BewG – Abzinsungsfaktoren

Anlage 26
(zu § 194 Abs. 3 Satz 2 und Abs. 4 sowie § 195 Abs. 3 Satz 2)

Restlauf-
zeit des Erbbau-
rechts bzw. des Nutzungs-
rechts (in Jahren)
Zinssatz


3%3,5%4%4,5%5%5%6%6,5%7%7,5%8%
10,97090,96620,96150,95690,95240,94790,94340,93900,93460,93020,9259
20,94260,93350,92460,91570,90700,89850,89000,88170,87340,86530,8573
30,91510,90190,88900,87630,86380,85160,83960,82780,81630,80500,7938
40,88850,87140,85480,83860,82270,80720,79210,77730,76290,74880,7350
50,86260,84200,82190,80250,78350,76510,74730,72990,71300,69660,6806
60,83750,81350,79030,76790,74620,72520,70500,68530,66630,64800,6302
70,81310,78600,75990,73480,71070,68740,66510,64350,62270,60280,5835
80,78940,75940,73070,70320,67680,65160,62740,60420,58200,56070,5403
90,76640,73370,70260,67290,64460,61760,59190,56740,54390,52160,5002
100,74410,70890,67560,64390,61390,58540,55840,53270,50830,48520,4632
110,72240,68490,64960,61620,58470,55490,52680,50020,47510,45130,4289
120,70140,66180,62460,58970,55680,52600,49700,46970,44400,41990,3971
130,68100,63940,60060,56430,53030,49860,46880,44100,41500,39060,3677
140,66110,61780,57750,54000,50510,47260,44230,41410,38780,36330,3405
150,64190,59690,55530,51670,48100,44790,41730,38880,36240,33800,3152
160,62320,57670,53390,49450,45810,42460,39360,36510,33870,31440,2919
170,60500,55720,51340,47320,43630,40240,37140,34280,31660,29250,2703
180,58740,53840,49360,45280,41550,38150,35030,32190,29590,27200,2502
190,57030,52020,47460,43330,39570,36160,33050,30220,27650,25310,2317
200,55370,50260,45640,41460,37690,34270,31180,28380,25840,23540,2145
210,53750,48560,43880,39680,35890,32490,29420,26650,24150,21900,1987
220,52190,46920,42200,37970,34180,30790,27750,25020,22570,20370,1839
230,50670,45330,40570,36340,32560,29190,26180,23490,21090,18950,1703
240,49190,43800,39010,34770,31010,27670,24700,22060,19710,17630,1577
250,47760,42310,37510,33270,29530,26220,23300,20710,18420,16400,1460
260,46370,40880,36070,31840,28120,24860,21980,19450,17220,15250,1352
270,45020,39500,34680,30470,26780,23560,20740,18260,16090,14190,1252
280,43710,38170,33350,29160,25510,22330,19560,17150,15040,13200,1159
290,42430,36870,32070,27900,24290,21170,18460,16100,14060,12280,1073
300,41200,35630,30830,26700,23140,20060,17410,15120,13140,11420,0994
310,40000,34420,29650,25550,22040,19020,16430,14200,12280,10630,0920
320,38830,33260,28510,24450,20990,18030,15500,13330,11470,09880,0852
330,37700,32130,27410,23400,19990,17090,14620,12520,10720,09190,0789
340,36600,31050,26360,22390,19040,16200,13790,11750,10020,08550,0730
350,35540,30000,25340,21430,18130,15350,13010,11030,09370,07960,0676
360,34500,28980,24370,20500,17270,14550,12270,10360,08750,07400,0626
370,33500,28000,23430,19620,16440,13790,11580,09730,08180,06880,0580
380,32520,27060,22530,18780,15660,13070,10920,09140,07650,06400,0537
390,31580,26140,21660,17970,14910,12390,10310,08580,07150,05960,0497
400,30660,25260,20830,17190,14200,11750,09720,08050,06680,05540,0460
410,29760,24400,20030,16450,13530,11130,09170,07560,06240,05160,0426
420,28900,23580,19260,15740,12880,10550,08650,07100,05830,04800,0395
430,28050,22780,18520,15070,12270,10000,08160,06670,05450,04460,0365
440,27240,22010,17800,14420,11690,09480,07700,06260,05090,04150,0338
450,26440,21270,17120,13800,11130,08990,07270,05880,04760,03860,0313
460,25670,20550,16460,13200,10600,08520,06850,05520,04450,03590,0290
470,24930,19850,15830,12630,10090,08070,06470,05180,04160,03340,0269
480,24200,19180,15220,12090,09610,07650,06100,04870,03890,03110,0249
490,23500,18530,14630,11570,09160,07250,05750,04570,03630,02890,0230
500,22810,17910,14070,11070,08720,06880,05430,04290,03390,02690,0213
510,22150,17300,13530,10590,08310,06520,05120,04030,03170,02500,0197
520,21500,16710,13010,10140,07910,06180,04830,03780,02970,02330,0183
530,20880,16150,12510,09700,07530,05860,04560,03550,02770,02160,0169
540,20270,15600,12030,09280,07170,05550,04300,03340,02590,02010,0157
550,19680,15080,11570,08880,06830,05260,04060,03130,02420,01870,0145
560,19100,14570,11120,08500,06510,04990,03830,02940,02260,01740,0134
570,18550,14070,10690,08140,06200,04730,03610,02760,02110,01620,0124
580,18010,13600,10280,07780,05900,04480,03410,02590,01980,01510,0115
590,17480,13140,09890,07450,05620,04250,03210,02430,01850,01400,0107
600,16970,12690,09510,07130,05350,04030,03030,02290,01730,01300,0099
610,16480,12260,09140,06820,05100,03820,02860,02150,01610,01210,0091
620,16000,11850,08790,06530,04860,03620,02700,02020,01510,01130,0085
630,15530,11450,08450,06250,04620,03430,02550,01890,01410,01050,0078
640,15080,11060,08130,05980,04400,03250,02400,01780,01320,00980,0073
650,14640,10690,07810,05720,04190,03080,02270,01670,01230,00910,0067
660,14210,10330,07510,05470,03990,02920,02140,01570,01150,00850,0062
670,13800,09980,07220,05240,03800,02770,02020,01470,01070,00790,0058
680,13400,09640,06950,05010,03620,02620,01900,01380,01000,00730,0053
690,13010,09310,06680,04800,03450,02490,01790,01300,00940,00680,0049
700,12630,09000,06420,04590,03290,02360,01690,01220,00880,00630,0046
710,12260,08690,06170,04390,03130,02230,01600,01140,00820,00590,0042
720,11900,08400,05940,04200,02980,02120,01510,01070,00770,00550,0039
730,11560,08120,05710,04020,02840,02010,01420,01010,00720,00510,0036
740,11220,07840,05490,03850,02700,01900,01340,00950,00670,00470,0034
750,10890,07580,05280,03680,02580,01800,01260,00890,00630,00440,0031
760,10580,07320,05080,03530,02450,01710,01190,00830,00580,00410,0029
770,10270,07070,04880,03370,02340,01620,01130,00780,00550,00380,0027
780,09970,06830,04690,03230,02220,01540,01060,00740,00510,00350,0025
790,09680,06600,04510,03090,02120,01460,01000,00690,00480,00330,0023
800,09400,06380,04340,02960,02020,01380,00950,00650,00450,00310,0021
810,09120,06160,04170,02830,01920,01310,00890,00610,00420,00290,0020
820,08860,05960,04010,02710,01830,01240,00840,00570,00390,00270,0018
830,08600,05750,03860,02590,01740,01180,00790,00540,00360,00250,0017
840,08350,05560,03710,02480,01660,01110,00750,00500,00340,00230,0016
850,08110,05370,03570,02370,01580,01060,00710,00470,00320,00210,0014
860,07870,05190,03430,02270,01510,01000,00670,00440,00300,00200,0013
870,07640,05010,03300,02170,01430,00950,00630,00420,00280,00190,0012
880,07420,04840,03170,02080,01370,00900,00590,00390,00260,00170,0011
890,07200,04680,03050,01990,01300,00850,00560,00370,00240,00160,0011
900,06990,04520,02930,01900,01240,00810,00530,00350,00230,00150,0010
910,06790,04370,02820,01820,01180,00770,00500,00320,00210,00140,0009
920,06590,04220,02710,01740,01120,00730,00470,00300,00200,00130,0008
930,06400,04080,02610,01670,01070,00690,00440,00290,00190,00120,0008
940,06210,03940,02510,01600,01020,00650,00420,00270,00170,00110,0007
950,06030,03810,02410,01530,00970,00620,00390,00250,00160,00100,0007
960,05860,03680,02320,01460,00920,00590,00370,00240,00150,00100,0006
970,05690,03550,02230,01400,00880,00560,00350,00220,00140,00090,0006
980,05520,03430,02140,01340,00840,00530,00330,00210,00130,00080,0005
990,05360,03320,02060,01280,00800,00500,00310,00200,00120,00080,0005
1000,05200,03210,01980,01230,00760,00470,00290,00180,00120,00070,0005

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

Abzinsungsfaktor=1 q = Zinsfaktor = 1 + p: 100
  qn p = Zinssatz
    n = Restlaufzeit

Zu Anlage 26: Angefügt durch G vom 24. 12. 2008 (BGBl I S. 3018), geändert durch G vom 8. 12. 2010 (BGBl I S. 1768).