Anlage 1 ImmoWertV
Verordnung über die Grundsätze für die Ermittlung der Verkehrswerte von Grundstücken (Immobilienwertermittlungsverordnung - ImmoWertV)
Bundesrecht

Anhangteil

Titel: Verordnung über die Grundsätze für die Ermittlung der Verkehrswerte von Grundstücken (Immobilienwertermittlungsverordnung - ImmoWertV)
Normgeber: Bund
Amtliche Abkürzung: ImmoWertV
Gliederungs-Nr.: 213-1-7
Normtyp: Rechtsverordnung

Anlage 1 ImmoWertV – Barwertfaktoren für die Kapitalisierung 

(zu § 20)

Restnutzungsdauer von ... JahrenZinssatz
1,0 %1,5 %2,0 %2,5 %3,0 %3,5 %4,0 %4,5 %5,0 %
10,990,990,980,980,970,970,960,960,95
21,971,961,941,931,911,901,891,871,86
32,942,912,882,862,832,802,782,752,72
43,903,853,813,763,723,673,633,593,55
54,854,784,714,654,584,524,454,394,33
65,805,705,605,515,425,335,245,165,08
76,736,606,476,356,236,116,005,895,79
87,657,497,337,177,026,876,736,606,46
98,578,368,167,977,797,617,447,277,11
109,479,228,988,758,538,328,117,917,72
1110,3710,079,799,519,259,008,768,538,31
1211,2610,9110,5810,269,959,669,399,128,86
1312,1311,7311,3510,9810,6310,309,999,689,39
1413,0012,5412,1111,6911,3010,9210,5610,229,90
1513,8713,3412,8512,3811,9411,5211,1210,7410,38
1614,7214,1313,5813,0612,5612,0911,6511,2310,84
1715,5614,9114,2913,7113,1712,6512,1711,7111,27
1816,4015,6714,9914,3513,7513,1912,6612,1611,69
1917,2316,4315,6814,9814,3213,7113,1312,5912,09
2018,0517,1716,3515,5914,8814,2113,5913,0112,46
2118,8617,9017,0116,1815,4214,7014,0313,4012,82
2219,6618,6217,6616,7715,9415,1714,4513,7813,16
2320,4619,3318,2917,3316,4415,6214,8614,1513,49
2421,2420,0318,9117,8816,9416,0615,2514,5013,80
2522,0220,7219,5218,4217,4116,4815,6214,8314,09
2622,8021,4020,1218,9517,8816,8915,9815,1514,38
2723,5622,0720,7119,4618,3317,2916,3315,4514,64
2824,3222,7321,2819,9618,7617,6716,6615,7414,90
2925,0723,3821,8420,4519,1918,0416,9816,0215,14
3025,8124,0222,4020,9319,6018,3917,2916,2915,37
3126,5424,6522,9421,4020,0018,7417,5916,5415,59
3227,2725,2723,4721,8520,3919,0717,8716,7915,80
3327,9925,8823,9922,2920,7719,3918,1517,0216,00
3428,7026,4824,5022,7221,1319,7018,4117,2516,19
3529,4127,0825,0023,1521,4920,0018,6617,4616,37
3630,1127,6625,4923,5621,8320,2918,9117,6716,55
3730,8028,2425,9723,9622,1720,5719,1417,8616,71
3831,4828,8126,4424,3522,4920,8419,3718,0516,87
3932,1629,3626,9024,7322,8121,1019,5818,2317,02
4032,8329,9227,3625,1023,1121,3619,7918,4017,16
4133,5030,4627,8025,4723,4121,6019,9918,5717,29
4234,1630,9928,2325,8223,7021,8320,1918,7217,42
4334,8131,5228,6626,1723,9822,0620,3718,8717,55
4435,4632,0429,0826,5024,2522,2820,5519,0217,66
4536,0932,5529,4926,8324,5222,5020,7219,1617,77
4636,7333,0629,8927,1524,7822,7020,8819,2917,88
4737,3533,5530,2927,4725,0222,9021,0419,4117,98
4837,9734,0430,6727,7725,2723,0921,2019,5418,08
4938,5934,5231,0528,0725,5023,2821,3419,6518,17
5039,2035,0031,4228,3625,7323,4621,4819,7618,26
5139,8035,4731,7928,6525,9523,6321,6219,8718,34
5240,3935,9332,1428,9226,1723,8021,7519,9718,42
5340,9836,3832,5029,1926,3723,9621,8720,0718,49
5441,5736,8332,8429,4626,5824,1121,9920,1618,57
5542,1537,2733,1729,7126,7724,2622,1120,2518,63
5642,7237,7133,5029,9626,9724,4122,2220,3318,70
5743,2938,1333,8330,2127,1524,5522,3320,4118,76
5843,8538,5634,1530,4527,3324,6922,4320,4918,82
5944,4038,9734,4630,6827,5124,8222,5320,5718,88
6044,9639,3834,7630,9127,6824,9422,6220,6418,93
6145,5039,7835,0631,1327,8425,0722,7120,7118,98
6246,0440,1835,3531,3528,0025,1922,8020,7719,03
6346,5740,5735,6431,5628,1625,3022,8920,8319,08
6447,1040,9635,9231,7628,3125,4122,9720,8919,12
6547,6341,3436,2031,9628,4525,5223,0520,9519,16
6648,1541,7136,4732,1628,6025,6223,1221,0119,20
6748,6642,0836,7332,3528,7325,7223,1921,0619,24
6849,1742,4436,9932,5428,8725,8223,2621,1119,28
6949,6742,8037,2532,7229,0025,9123,3321,1619,31
7050,1743,1537,5032,9029,1226,0023,3921,2019,34
7150,6643,5037,7433,0729,2526,0923,4621,2519,37
7251,1543,8437,9833,2429,3726,1723,5221,2919,40
7351,6344,1838,2233,4029,4826,2523,5721,3319,43
7452,1144,5138,4533,5729,5926,3323,6321,3719,46
7552,5944,8438,6833,7229,7026,4123,6821,4019,48
7653,0645,1638,9033,8829,8126,4823,7321,4419,51
7753,5245,4839,1234,0329,9126,5523,7821,4719,53
7853,9845,7939,3334,1730,0126,6223,8321,5019,56
7954,4446,1039,5434,3130,1126,6823,8721,5419,58
8054,8946,4139,7434,4530,2026,7523,9221,5719,60
8155,3346,7139,9534,5930,2926,8123,9621,5919,62
8255,7847,0040,1434,7230,3826,8724,0021,6219,63
8356,2147,2940,3434,8530,4726,9324,0421,6519,65
8456,6547,5840,5334,9730,5526,9824,0721,6719,67
8557,0847,8640,7135,1030,6327,0424,1121,7019,68
8657,5048,1440,8935,2230,7127,0924,1421,7219,70
8757,9248,4141,0735,3330,7927,1424,1821,7419,71
8858,3448,6841,2535,4530,8627,1924,2121,7619,73
8958,7548,9541,4235,5630,9327,2324,2421,7819,74
9059,1649,2141,5935,6731,0027,2824,2721,8019,75
9159,5749,4741,7535,7731,0727,3224,3021,8219,76
9259,9749,7241,9135,8731,1427,3724,3221,8319,78
9360,3649,9742,0735,9831,2027,4124,3521,8519,79
9460,7550,2242,2336,0731,2627,4524,3721,8719,80
9561,1450,4642,3836,1731,3227,4824,4021,8819,81
9661,5350,7042,5336,2631,3827,5224,4221,9019,82
9761,9150,9442,6836,3531,4427,5624,4421,9119,82
9862,2951,1742,8236,4431,4927,5924,4621,9219,83
9962,6651,4042,9636,5331,5527,6224,4921,9419,84
10063,0351,6243,1036,6131,6027,6624,5021,9519,85

Restnutzungsdauer von ... JahrenZinssatz
5,5 %6,0 %6,5 %7,0 %7,5 %8,0 %8,5 %9,0 %9,5 %10,0 %
10,950,940,940,930,930,930,920,920,910,91
21,851,831,821,811,801,781,771,761,751,74
32,702,672,652,622,602,582,552,532,512,49
43,513,473,433,393,353,313,283,243,203,17
54,274,214,164,104,053,993,943,893,843,79
65,004,924,844,774,694,624,554,494,424,36
75,685,585,485,395,305,215,125,034,954,87
86,336,216,095,975,865,755,645,535,435,33
96,956,806,666,526,386,256,126,005,885,76
107,547,367,197,026,866,716,566,426,286,14
118,097,897,697,507,327,146,976,816,656,50
128,628,388,167,947,747,547,347,166,986,81
139,128,858,608,368,137,907,697,497,297,10
149,599,299,018,758,498,248,017,797,577,37
1510,049,719,409,118,838,568,308,067,837,61
1610,4610,119,779,459,148,858,588,318,067,82
1710,8610,4810,119,769,439,128,838,548,288,02
1811,2510,8310,4310,069,719,379,068,768,478,20
1911,6111,1610,7310,349,969,609,278,958,658,36
2011,9511,4711,0210,5910,199,829,469,138,818,51
2112,2811,7611,2810,8410,4110,029,649,298,968,65
2212,5812,0411,5411,0610,6210,209,819,449,108,77
2312,8812,3011,7711,2710,8110,379,969,589,228,88
2413,1512,5511,9911,4710,9810,5310,109,719,338,98
2513,4112,7812,2011,6511,1510,6710,239,829,449,08
2613,6613,0012,3911,8311,3010,8110,359,939,539,16
2713,9013,2112,5711,9911,4410,9410,4610,039,629,24
2814,1213,4112,7512,1411,5711,0510,5710,129,709,31
2914,3313,5912,9112,2811,7011,1610,6610,209,779,37
3014,5313,7613,0612,4111,8111,2610,7510,279,839,43
3114,7213,9313,2012,5311,9211,3510,8310,349,899,48
3214,9014,0813,3312,6512,0211,4310,9010,419,959,53
3315,0814,2313,4612,7512,1111,5110,9710,4610,009,57
3415,2414,3713,5812,8512,1911,5911,0310,5210,059,61
3515,3914,5013,6912,9512,2711,6511,0910,5710,099,64
3615,5414,6213,7913,0412,3511,7211,1410,6110,139,68
3715,6714,7413,8913,1212,4211,7811,1910,6510,169,71
3815,8014,8513,9813,1912,4811,8311,2310,6910,199,73
3915,9314,9514,0613,2612,5411,8811,2810,7310,229,76
4016,0515,0514,1513,3312,5911,9211,3110,7610,259,78
4116,1615,1414,2213,3912,6511,9711,3510,7910,279,80
4216,2615,2214,2913,4512,6912,0111,3810,8110,299,82
4316,3615,3114,3613,5112,7412,0411,4110,8410,319,83
4416,4615,3814,4213,5612,7812,0811,4410,8610,339,85
4516,5515,4614,4813,6112,8212,1111,4710,8810,359,86
4616,6315,5214,5413,6512,8512,1411,4910,9010,369,88
4716,7115,5914,5913,6912,8912,1611,5110,9210,389,89
4816,7915,6514,6413,7312,9212,1911,5310,9310,399,90
4916,8615,7114,6813,7712,9512,2111,5510,9510,409,91
5016,9315,7614,7213,8012,9712,2311,5710,9610,419,91
5117,0015,8114,7613,8313,0012,2511,5810,9710,429,92
5217,0615,8614,8013,8613,0212,2711,6010,9910,439,93
5317,1215,9114,8413,8913,0412,2911,6111,0010,449,94
5417,1715,9514,8713,9213,0612,3011,6211,0110,459,94
5517,2315,9914,9013,9413,0812,3211,6311,0110,459,95
5617,2816,0314,9313,9613,1012,3311,6411,0210,469,95
5717,3216,0614,9613,9813,1212,3411,6511,0310,479,96
5817,3716,1014,9914,0013,1312,3611,6611,0410,479,96
5917,4116,1315,0114,0213,1512,3711,6711,0410,489,96
6017,4516,1615,0314,0413,1612,3811,6811,0510,489,97
6117,4916,1915,0514,0613,1712,3911,6811,0510,489,97
6217,5216,2215,0714,0713,1812,3911,6911,0610,499,97
6317,5616,2415,0914,0813,1912,4011,7011,0610,499,98
6417,5916,2715,1114,1013,2012,4111,7011,0710,499,98
6517,6216,2915,1314,1113,2112,4211,7111,0710,509,98
6617,6516,3115,1414,1213,2212,4211,7111,0710,509,98
6717,6816,3315,1614,1313,2312,4311,7111,0810,509,98
6817,7016,3515,1714,1413,2412,4311,7211,0810,509,98
6917,7316,3715,1914,1513,2412,4411,7211,0810,519,99
7017,7516,3815,2014,1613,2512,4411,7311,0810,519,99
7117,7816,4015,2114,1713,2512,4511,7311,0910,519,99
7217,8016,4215,2214,1813,2612,4511,7311,0910,519,99
7317,8216,4315,2314,1813,2712,4511,7311,0910,519,99
7417,8416,4415,2414,1913,2712,4611,7411,0910,519,99
7517,8516,4615,2514,2013,2712,4611,7411,0910,519,99
7617,8716,4715,2614,2013,2812,4611,7411,1010,529,99
7717,8916,4815,2614,2113,2812,4711,7411,1010,529,99
7817,9016,4915,2714,2113,2912,4711,7411,1010,529,99
7917,9216,5015,2814,2213,2912,4711,7511,1010,529,99
8017,9316,5115,2814,2213,2912,4711,7511,1010,5210,00
8117,9416,5215,2914,2313,3012,4811,7511,1010,5210,00
8217,9616,5315,3014,2313,3012,4811,7511,1010,5210,00
8317,9716,5315,3014,2313,3012,4811,7511,1010,5210,00
8417,9816,5415,3114,2413,3012,4811,7511,1010,5210,00
8517,9916,5515,3114,2413,3012,4811,7511,1010,5210,00
8618,0016,5615,3214,2413,3112,4811,7511,1010,5210,00
8718,0116,5615,3214,2513,3112,4811,7511,1010,5210,00
8818,0216,5715,3214,2513,3112,4911,7611,1110,5210,00
8918,0316,5715,3314,2513,3112,4911,7611,1110,5210,00
9018,0316,5815,3314,2513,3112,4911,7611,1110,5210,00
9118,0416,5815,3314,2613,3112,4911,7611,1110,5210,00
9218,0516,5915,3414,2613,3212,4911,7611,1110,5210,00
9318,0616,5915,3414,2613,3212,4911,7611,1110,5210,00
9418,0616,6015,3414,2613,3212,4911,7611,1110,5210,00
9518,0716,6015,3514,2613,3212,4911,7611,1110,5210,00
9618,0816,6015,3514,2613,3212,4911,7611,1110,5210,00
9718,0816,6115,3514,2713,3212,4911,7611,1110,5210,00
9818,0916,6115,3514,2713,3212,4911,7611,1110,5210,00
9918,0916,6115,3514,2713,3212,4911,7611,1110,5210,00
10018,1016,6215,3614,2713,3212,4911,7611,1110,5310,00
Berechnungsvorschrift für die der Tabelle nicht zu entnehmenden Barwertfaktoren für die Kapitalisierung
p = Liegenschaftszinssatz
n = Restnutzungsdauer