Anlage 2 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 2 ImmoWertV – Barwertfaktoren für die Abzinsung 

(zu § 20)

Restnutzungsdauer von ... JahrenZinssatz
1,0 %1,5 %2,0 %2,5 %3,0 %3,5 %4,0 %4,5 %5,0 %
10,99010,98520,98040,97560,97090,96620,96150,95690,9524
20,98030,97070,96120,95180,94260,93350,92460,91570,9070
30,97060,95630,94230,92860,91510,90190,88900,87630,8638
40,96100,94220,92380,90600,88850,87140,85480,83860,8227
50,95150,92830,90570,88390,86260,84200,82190,80250,7835
60,94200,91450,88800,86230,83750,81350,79030,76790,7462
70,93270,90100,87060,84130,81310,78600,75990,73480,7107
80,92350,88770,85350,82070,78940,75940,73070,70320,6768
90,91430,87460,83680,80070,76640,73370,70260,67290,6446
100,90530,86170,82030,78120,74410,70890,67560,64390,6139
110,89630,84890,80430,76210,72240,68490,64960,61620,5847
120,88740,83640,78850,74360,70140,66180,62460,58970,5568
130,87870,82400,77300,72540,68100,63940,60060,56430,5303
140,87000,81180,75790,70770,66110,61780,57750,54000,5051
150,86130,79990,74300,69050,64190,59690,55530,51670,4810
160,85280,78800,72840,67360,62320,57670,53390,49450,4581
170,84440,77640,71420,65720,60500,55720,51340,47320,4363
180,83600,76490,70020,64120,58740,53840,49360,45280,4155
190,82770,75360,68640,62550,57030,52020,47460,43330,3957
200,81950,74250,67300,61030,55370,50260,45640,41460,3769
210,81140,73150,65980,59540,53750,48560,43880,39680,3589
220,80340,72070,64680,58090,52190,46920,42200,37970,3418
230,79540,71000,63420,56670,50670,45330,40570,36340,3256
240,78760,69950,62170,55290,49190,43800,39010,34770,3101
250,77980,68920,60950,53940,47760,42310,37510,33270,2953
260,77200,67900,59760,52620,46370,40880,36070,31840,2812
270,76440,66900,58590,51340,45020,39500,34680,30470,2678
280,75680,65910,57440,50090,43710,38170,33350,29160,2551
290,74930,64940,56310,48870,42430,36870,32070,27900,2429
300,74190,63980,55210,47670,41200,35630,30830,26700,2314
310,73460,63030,54120,46510,40000,34420,29650,25550,2204
320,72730,62100,53060,45380,38830,33260,28510,24450,2099
330,72010,61180,52020,44270,37700,32130,27410,23400,1999
340,71300,60280,51000,43190,36600,31050,26360,22390,1904
350,70590,59390,50000,42140,35540,30000,25340,21430,1813
360,69890,58510,49020,41110,34500,28980,24370,20500,1727
370,69200,57640,48060,40110,33500,28000,23430,19620,1644
380,68520,56790,47120,39130,32520,27060,22530,18780,1566
390,67840,55950,46190,38170,31580,26140,21660,17970,1491
400,67170,55130,45290,37240,30660,25260,20830,17190,1420
410,66500,54310,44400,36330,29760,24400,20030,16450,1353
420,65840,53510,43530,35450,28900,23580,19260,15740,1288
430,65190,52720,42680,34580,28050,22780,18520,15070,1227
440,64540,51940,41840,33740,27240,22010,17800,14420,1169
450,63910,51170,41020,32920,26440,21270,17120,13800,1113
460,63270,50420,40220,32110,25670,20550,16460,13200,1060
470,62650,49670,39430,31330,24930,19850,15830,12630,1009
480,62030,48940,38650,30570,24200,19180,15220,12090,0961
490,61410,48210,37900,29820,23500,18530,14630,11570,0916
500,60800,47500,37150,29090,22810,17910,14070,11070,0872
510,60200,46800,36420,28380,22150,17300,13530,10590,0831
520,59610,46110,35710,27690,21500,16710,13010,10140,0791
530,59020,45430,35010,27020,20880,16150,12510,09700,0753
540,58430,44750,34320,26360,20270,15600,12030,09280,0717
550,57850,44090,33650,25720,19680,15080,11570,08880,0683
560,57280,43440,32990,25090,19100,14570,11120,08500,0651
570,56710,42800,32340,24480,18550,14070,10690,08140,0620
580,56150,42170,31710,23880,18010,13600,10280,07780,0590
590,55600,41540,31090,23300,17480,13140,09890,07450,0562
600,55040,40930,30480,22730,16970,12690,09510,07130,0535
610,54500,40320,29880,22170,16480,12260,09140,06820,0510
620,53960,39730,29290,21630,16000,11850,08790,06530,0486
630,53430,39140,28720,21110,15530,11450,08450,06250,0462
640,52900,38560,28160,20590,15080,11060,08130,05980,0440
650,52370,37990,27610,20090,14640,10690,07810,05720,0419
660,51850,37430,27060,19600,14210,10330,07510,05470,0399
670,51340,36880,26530,19120,13800,09980,07220,05240,0380
680,50830,36330,26010,18650,13400,09640,06950,05010,0362
690,50330,35800,25500,18200,13010,09310,06680,04800,0345
700,49830,35270,25000,17760,12630,09000,06420,04590,0329
710,49340,34750,24510,17320,12260,08690,06170,04390,0313
720,48850,34230,24030,16900,11900,08400,05940,04200,0298
730,48370,33730,23560,16490,11560,08120,05710,04020,0284
740,47890,33230,23100,16090,11220,07840,05490,03850,0270
750,47410,32740,22650,15690,10890,07580,05280,03680,0258
760,46940,32250,22200,15310,10580,07320,05080,03530,0245
770,46480,31780,21770,14940,10270,07070,04880,03370,0234
780,46020,31310,21340,14570,09970,06830,04690,03230,0222
790,45560,30840,20920,14220,09680,06600,04510,03090,0212
800,45110,30390,20510,13870,09400,06380,04340,02960,0202
810,44670,29940,20110,13530,09120,06160,04170,02830,0192
820,44220,29500,19710,13200,08860,05960,04010,02710,0183
830,43790,29060,19330,12880,08600,05750,03860,02590,0174
840,43350,28630,18950,12570,08350,05560,03710,02480,0166
850,42920,28210,18580,12260,08110,05370,03570,02370,0158
860,42500,27790,18210,11960,07870,05190,03430,02270,0151
870,42080,27380,17860,11670,07640,05010,03300,02170,0143
880,41660,26980,17510,11380,07420,04840,03170,02080,0137
890,41250,26580,17160,11110,07200,04680,03050,01990,0130
900,40840,26190,16830,10840,06990,04520,02930,01900,0124
910,40430,25800,16500,10570,06790,04370,02820,01820,0118
920,40030,25420,16170,10310,06590,04220,02710,01740,0112
930,39640,25040,15860,10060,06400,04080,02610,01670,0107
940,39250,24670,15540,09820,06210,03940,02510,01600,0102
950,38860,24310,15240,09580,06030,03810,02410,01530,0097
960,38470,23950,14940,09340,05860,03680,02320,01460,0092
970,38090,23590,14650,09120,05690,03550,02230,01400,0088
980,37710,23240,14360,08890,05520,03430,02140,01340,0084
990,37340,22900,14080,08680,05360,03320,02060,01280,0080
1000,36970,22560,13800,08460,05200,03210,01980,01230,0076

Restnutzungsdauer von ... JahrenZinssatz
5,5 %6 %6,5 %7 %7,5 %8 %8,5 %9 %9,5 %10 %
10,94790,94340,93900,93460,93020,92590,92170,91740,91320,9091
20,89850,89000,88170,87340,86530,85730,84950,84170,83400,8264
30,85160,83960,82780,81630,80500,79380,78290,77220,76170,7513
40,80720,79210,77730,76290,74880,73500,72160,70840,69560,6830
50,76510,74730,72990,71300,69660,68060,66500,64990,63520,6209
60,72520,70500,68530,66630,64800,63020,61290,59630,58010,5645
70,68740,66510,64350,62270,60280,58350,56490,54700,52980,5132
80,65160,62740,60420,58200,56070,54030,52070,50190,48380,4665
90,61760,59190,56740,54390,52160,50020,47990,46040,44180,4241
100,58540,55840,53270,50830,48520,46320,44230,42240,40350,3855
110,55490,52680,50020,47510,45130,42890,40760,38750,36850,3505
120,52600,49700,46970,44400,41990,39710,37570,35550,33650,3186
130,49860,46880,44100,41500,39060,36770,34630,32620,30730,2897
140,47260,44230,41410,38780,36330,34050,31910,29920,28070,2633
150,44790,41730,38880,36240,33800,31520,29410,27450,25630,2394
160,42460,39360,36510,33870,31440,29190,27110,25190,23410,2176
170,40240,37140,34280,31660,29250,27030,24990,23110,21380,1978
180,38150,35030,32190,29590,27200,25020,23030,21200,19520,1799
190,36160,33050,30220,27650,25310,23170,21220,19450,17830,1635
200,34270,31180,28380,25840,23540,21450,19560,17840,16280,1486
210,32490,29420,26650,24150,21900,19870,18030,16370,14870,1351
220,30790,27750,25020,22570,20370,18390,16620,15020,13580,1228
230,29190,26180,23490,21090,18950,17030,15310,13780,12400,1117
240,27670,24700,22060,19710,17630,15770,14120,12640,11330,1015
250,26220,23300,20710,18420,16400,14600,13010,11600,10340,0923
260,24860,21980,19450,17220,15250,13520,11990,10640,09450,0839
270,23560,20740,18260,16090,14190,12520,11050,09760,08630,0763
280,22330,19560,17150,15040,13200,11590,10190,08950,07880,0693
290,21170,18460,16100,14060,12280,10730,09390,08220,07190,0630
300,20060,17410,15120,13140,11420,09940,08650,07540,06570,0573
310,19020,16430,14200,12280,10630,09200,07970,06910,06000,0521
320,18030,15500,13330,11470,09880,08520,07350,06340,05480,0474
330,17090,14620,12520,10720,09190,07890,06770,05820,05000,0431
340,16200,13790,11750,10020,08550,07300,06240,05340,04570,0391
350,15350,13010,11030,09370,07960,06760,05750,04900,04170,0356
360,14550,12270,10360,08750,07400,06260,05300,04490,03810,0323
370,13790,11580,09730,08180,06880,05800,04890,04120,03480,0294
380,13070,10920,09140,07650,06400,05370,04500,03780,03180,0267
390,12390,10310,08580,07150,05960,04970,04150,03470,02900,0243
400,11750,09720,08050,06680,05540,04600,03830,03180,02650,0221
410,11130,09170,07560,06240,05160,04260,03530,02920,02420,0201
420,10550,08650,07100,05830,04800,03950,03250,02680,02210,0183
430,10000,08160,06670,05450,04460,03650,03000,02460,02020,0166
440,09480,07700,06260,05090,04150,03380,02760,02260,01840,0151
450,08990,07270,05880,04760,03860,03130,02540,02070,01680,0137
460,08520,06850,05520,04450,03590,02900,02350,01900,01540,0125
470,08070,06470,05180,04160,03340,02690,02160,01740,01400,0113
480,07650,06100,04870,03890,03110,02490,01990,01600,01280,0103
490,07250,05750,04570,03630,02890,02300,01840,01470,01170,0094
500,06880,05430,04290,03390,02690,02130,01690,01340,01070,0085
510,06520,05120,04030,03170,02500,01970,01560,01230,00980,0077
520,06180,04830,03780,02970,02330,01830,01440,01130,00890,0070
530,05860,04560,03550,02770,02160,01690,01330,01040,00810,0064
540,05550,04300,03340,02590,02010,01570,01220,00950,00740,0058
550,05260,04060,03130,02420,01870,01450,01130,00870,00680,0053
560,04990,03830,02940,02260,01740,01340,01040,00800,00620,0048
570,04730,03610,02760,02110,01620,01240,00960,00740,00570,0044
580,04480,03410,02590,01980,01510,01150,00880,00670,00520,0040
590,04250,03210,02430,01850,01400,01070,00810,00620,00470,0036
600,04030,03030,02290,01730,01300,00990,00750,00570,00430,0033
610,03820,02860,02150,01610,01210,00910,00690,00520,00390,0030
620,03620,02700,02020,01510,01130,00850,00640,00480,00360,0027
630,03430,02550,01890,01410,01050,00780,00590,00440,00330,0025
640,03250,02400,01780,01320,00980,00730,00540,00400,00300,0022
650,03080,02270,01670,01230,00910,00670,00500,00370,00270,0020
660,02920,02140,01570,01150,00850,00620,00460,00340,00250,0019
670,02770,02020,01470,01070,00790,00580,00420,00310,00230,0017
680,02620,01900,01380,01000,00730,00530,00390,00290,00210,0015
690,02490,01790,01300,00940,00680,00490,00360,00260,00190,0014
700,02360,01690,01220,00880,00630,00460,00330,00240,00170,0013
710,02230,01600,01140,00820,00590,00420,00310,00220,00160,0012
720,02120,01510,01070,00770,00550,00390,00280,00200,00150,0010
730,02010,01420,01010,00720,00510,00360,00260,00190,00130,0010
740,01900,01340,00950,00670,00470,00340,00240,00170,00120,0009
750,01800,01260,00890,00630,00440,00310,00220,00160,00110,0008
760,01710,01190,00830,00580,00410,00290,00200,00140,00100,0007
770,01620,01130,00780,00550,00380,00270,00190,00130,00090,0006
780,01540,01060,00740,00510,00350,00250,00170,00120,00080,0006
790,01460,01000,00690,00480,00330,00230,00160,00110,00080,0005
800,01380,00950,00650,00450,00310,00210,00150,00100,00070,0005
810,01310,00890,00610,00420,00290,00200,00130,00090,00060,0004
820,01240,00840,00570,00390,00270,00180,00120,00090,00060,0004
830,01180,00790,00540,00360,00250,00170,00110,00080,00050,0004
840,01110,00750,00500,00340,00230,00160,00110,00070,00050,0003
850,01060,00710,00470,00320,00210,00140,00100,00070,00040,0003
860,01000,00670,00440,00300,00200,00130,00090,00060,00040,0003
870,00950,00630,00420,00280,00190,00120,00080,00060,00040,0003
880,00900,00590,00390,00260,00170,00110,00080,00050,00030,0002
890,00850,00560,00370,00240,00160,00110,00070,00050,00030,0002
900,00810,00530,00350,00230,00150,00100,00060,00040,00030,0002
910,00770,00500,00320,00210,00140,00090,00060,00040,00030,0002
920,00730,00470,00300,00200,00130,00080,00060,00040,00020,0002
930,00690,00440,00290,00190,00120,00080,00050,00030,00020,0001
940,00650,00420,00270,00170,00110,00070,00050,00030,00020,0001
950,00620,00390,00250,00160,00100,00070,00040,00030,00020,0001
960,00590,00370,00240,00150,00100,00060,00040,00030,00020,0001
970,00560,00350,00220,00140,00090,00060,00040,00020,00020,0001
980,00530,00330,00210,00130,00080,00050,00030,00020,00010,0001
990,00500,00310,00200,00120,00080,00050,00030,00020,00010,0001
1000,00470,00290,00180,00120,00070,00050,00030,00020,00010,0001
Berechnungsvorschrift für die der Tabelle nicht zu entnehmenden Barwertfaktoren für die Abzinsung
p = Liegenschaftszinssatz
n = Restnutzungsdauer