Änderung Anlage 21 BewG vom 01.01.2009

Anlage 21 BewG a.F. (alte Fassung)
in der vor dem 01.01.2009 geltenden Fassung

Anlage 21 BewG n.F. (neue Fassung)
in der am 06.12.2024 geltenden Fassung
durch Artikel 35 G. v. 02.12.2024 BGBl. 2024 I Nr. 387

(Text alte Fassung)

Anlage 21 (neu)

(Text neue Fassung)

Anlage 21 (zu § 185 Absatz 3 Satz 1, § 193 Absatz 4 Satz 1, § 194 Absatz 5 Satz 1 und § 195 Absatz 3 Satz 1 und Absatz 7 Satz 1) Vervielfältiger

Restnut-
zungsdauer;
Restlaufzeit
des Erbbau-
rechts bzw.
des Nut-
zungsrechts
(in Jahren) | Zinssatz

1,0 % | 1,5 % | 2,0 % | 2,5 % | 3,0 % | 3,5 % | 4,0 % | 4,5 % | 5,0 %

1 | 0,9901 | 0,9852 | 0,9804 | 0,9756 | 0,9709 | 0,9662 | 0,9615 | 0,9569 | 0,9524

2 | 1,9704 | 1,9559 | 1,9416 | 1,9274 | 1,9135 | 1,8997 | 1,8861 | 1,8727 | 1,8594

3 | 2,9410 | 2,9122 | 2,8839 | 2,8560 | 2,8286 | 2,8016 | 2,7751 | 2,7490 | 2,7232

4 | 3,9020 | 3,8544 | 3,8077 | 3,7620 | 3,7171 | 3,6731 | 3,6299 | 3,5875 | 3,5460

5 | 4,8534 | 4,7826 | 4,7135 | 4,6458 | 4,5797 | 4,5151 | 4,4518 | 4,3900 | 4,3295

6 | 5,7955 | 5,6972 | 5,6014 | 5,5081 | 5,4172 | 5,3286 | 5,2421 | 5,1579 | 5,0757

7 | 6,7282 | 6,5982 | 6,4720 | 6,3494 | 6,2303 | 6,1145 | 6,0021 | 5,8927 | 5,7864

8 | 7,6517 | 7,4859 | 7,3255 | 7,1701 | 7,0197 | 6,8740 | 6,7327 | 6,5959 | 6,4632

9 | 8,5660 | 8,3605 | 8,1622 | 7,9709 | 7,7861 | 7,6077 | 7,4353 | 7,2688 | 7,1078

10 | 9,4713 | 9,2222 | 8,9826 | 8,7521 | 8,5302 | 8,3166 | 8,1109 | 7,9127 | 7,7217

11 | 10,3676 | 10,0711 | 9,7868 | 9,5142 | 9,2526 | 9,0016 | 8,7605 | 8,5289 | 8,3064

12 | 11,2551 | 10,9075 | 10,5753 | 10,2578 | 9,9540 | 9,6633 | 9,3851 | 9,1186 | 8,8633

13 | 12,1337 | 11,7315 | 11,3484 | 10,9832 | 10,6350 | 10,3027 | 9,9856 | 9,6829 | 9,3936

14 | 13,0037 | 12,5434 | 12,1062 | 11,6909 | 11,2961 | 10,9205 | 10,5631 | 10,2228 | 9,8986

15 | 13,8651 | 13,3432 | 12,8493 | 12,3814 | 11,9379 | 11,5174 | 11,1184 | 10,7395 | 10,3797

16 | 14,7179 | 14,1313 | 13,5777 | 13,0550 | 12,5611 | 12,0941 | 11,6523 | 11,2340 | 10,8378

17 | 15,5623 | 14,9076 | 14,2919 | 13,7122 | 13,1661 | 12,6513 | 12,1657 | 11,7072 | 11,2741

18 | 16,3983 | 15,6726 | 14,9920 | 14,3534 | 13,7535 | 13,1897 | 12,6593 | 12,1600 | 11,6896

19 | 17,2260 | 16,4262 | 15,6785 | 14,9789 | 14,3238 | 13,7098 | 13,1339 | 12,5933 | 12,0853

20 | 18,0456 | 17,1686 | 16,3514 | 15,5892 | 14,8775 | 14,2124 | 13,5903 | 13,0079 | 12,4622

21 | 18,8570 | 17,9001 | 17,0112 | 16,1845 | 15,4150 | 14,6980 | 14,0292 | 13,4047 | 12,8212

22 | 19,6604 | 18,6208 | 17,6580 | 16,7654 | 15,9369 | 15,1671 | 14,4511 | 13,7844 | 13,1630

23 | 20,4558 | 19,3309 | 18,2922 | 17,3321 | 16,4436 | 15,6204 | 14,8568 | 14,1478 | 13,4886

24 | 21,2434 | 20,0304 | 18,9139 | 17,8850 | 16,9355 | 16,0584 | 15,2470 | 14,4955 | 13,7986

25 | 22,0232 | 20,7196 | 19,5235 | 18,4244 | 17,4131 | 16,4815 | 15,6221 | 14,8282 | 14,0939

26 | 22,7952 | 21,3986 | 20,1210 | 18,9506 | 17,8768 | 16,8904 | 15,9828 | 15,1466 | 14,3752

27 | 23,5596 | 22,0676 | 20,7069 | 19,4640 | 18,3270 | 17,2854 | 16,3296 | 15,4513 | 14,6430

28 | 24,3164 | 22,7267 | 21,2813 | 19,9649 | 18,7641 | 17,6670 | 16,6631 | 15,7429 | 14,8981

29 | 25,0658 | 23,3761 | 21,8444 | 20,4535 | 19,1885 | 18,0358 | 16,9837 | 16,0219 | 15,1411

30 | 25,8077 | 24,0158 | 22,3965 | 20,9303 | 19,6004 | 18,3920 | 17,2920 | 16,2889 | 15,3725

31 | 26,5423 | 24,6461 | 22,9377 | 21,3954 | 20,0004 | 18,7363 | 17,5885 | 16,5444 | 15,5928

32 | 27,2696 | 25,2671 | 23,4683 | 21,8492 | 20,3888 | 19,0689 | 17,8736 | 16,7889 | 15,8027

33 | 27,9897 | 25,8790 | 23,9886 | 22,2919 | 20,7658 | 19,3902 | 18,1476 | 17,0229 | 16,0025

34 | 28,7027 | 26,4817 | 24,4986 | 22,7238 | 21,1318 | 19,7007 | 18,4112 | 17,2468 | 16,1929

35 | 29,4086 | 27,0756 | 24,9986 | 23,1452 | 21,4872 | 20,0007 | 18,6646 | 17,4610 | 16,3742

36 | 30,1075 | 27,6607 | 25,4888 | 23,5563 | 21,8323 | 20,2905 | 18,9083 | 17,6660 | 16,5469

37 | 30,7995 | 28,2371 | 25,9695 | 23,9573 | 22,1672 | 20,5705 | 19,1426 | 17,8622 | 16,7113

38 | 31,4847 | 28,8051 | 26,4406 | 24,3486 | 22,4925 | 20,8411 | 19,3679 | 18,0500 | 16,8679

39 | 32,1630 | 29,3646 | 26,9026 | 24,7303 | 22,8082 | 21,1025 | 19,5845 | 18,2297 | 17,0170

40 | 32,8347 | 29,9158 | 27,3555 | 25,1028 | 23,1148 | 21,3551 | 19,7928 | 18,4016 | 17,1591

41 | 33,4997 | 30,4590 | 27,7995 | 25,4661 | 23,4124 | 21,5991 | 19,9931 | 18,5661 | 17,2944

42 | 34,1581 | 30,9941 | 28,2348 | 25,8206 | 23,7014 | 21,8349 | 20,1856 | 18,7235 | 17,4232

43 | 34,8100 | 31,5212 | 28,6616 | 26,1664 | 23,9819 | 22,0627 | 20,3708 | 18,8742 | 17,5459

44 | 35,4555 | 32,0406 | 29,0800 | 26,5038 | 24,2543 | 22,2828 | 20,5488 | 19,0184 | 17,6628

45 | 36,0945 | 32,5523 | 29,4902 | 26,8330 | 24,5187 | 22,4955 | 20,7200 | 19,1563 | 17,7741

46 | 36,7272 | 33,0565 | 29,8923 | 27,1542 | 24,7754 | 22,7009 | 20,8847 | 19,2884 | 17,8801

47 | 37,3537 | 33,5532 | 30,2866 | 27,4675 | 25,0247 | 22,8994 | 21,0429 | 19,4147 | 17,9810

48 | 37,9740 | 34,0426 | 30,6731 | 27,7732 | 25,2667 | 23,0912 | 21,1951 | 19,5356 | 18,0772

49 | 38,5881 | 34,5247 | 31,0521 | 28,0714 | 25,5017 | 23,2766 | 21,3415 | 19,6513 | 18,1687

50 | 39,1961 | 34,9997 | 31,4236 | 28,3623 | 25,7298 | 23,4556 | 21,4822 | 19,7620 | 18,2559

51 | 39,7981 | 35,4677 | 31,7878 | 28,6462 | 25,9512 | 23,6286 | 21,6175 | 19,8680 | 18,3390

52 | 40,3942 | 35,9287 | 32,1449 | 28,9231 | 26,1662 | 23,7958 | 21,7476 | 19,9693 | 18,4181

53 | 40,9844 | 36,3830 | 32,4950 | 29,1932 | 26,3750 | 23,9573 | 21,8727 | 20,0663 | 18,4934

54 | 41,5687 | 36,8305 | 32,8383 | 29,4568 | 26,5777 | 24,1133 | 21,9930 | 20,1592 | 18,5651

55 | 42,1472 | 37,2715 | 33,1748 | 29,7140 | 26,7744 | 24,2641 | 22,1086 | 20,2480 | 18,6335

56 | 42,7200 | 37,7059 | 33,5047 | 29,9649 | 26,9655 | 24,4097 | 22,2198 | 20,3330 | 18,6985

57 | 43,2871 | 38,1339 | 33,8281 | 30,2096 | 27,1509 | 24,5504 | 22,3267 | 20,4144 | 18,7605

58 | 43,8486 | 38,5555 | 34,1452 | 30,4484 | 27,3310 | 24,6864 | 22,4296 | 20,4922 | 18,8195

59 | 44,4046 | 38,9710 | 34,4561 | 30,6814 | 27,5058 | 24,8178 | 22,5284 | 20,5667 | 18,8758

60 | 44,9550 | 39,3803 | 34,7609 | 30,9087 | 27,6756 | 24,9447 | 22,6235 | 20,6380 | 18,9293

61 | 45,5000 | 39,7835 | 35,0597 | 31,1304 | 27,8404 | 25,0674 | 22,7149 | 20,7062 | 18,9803

62 | 46,0396 | 40,1808 | 35,3526 | 31,3467 | 28,0003 | 25,1859 | 22,8028 | 20,7715 | 19,0288

63 | 46,5739 | 40,5722 | 35,6398 | 31,5578 | 28,1557 | 25,3004 | 22,8873 | 20,8340 | 19,0751

64 | 47,1029 | 40,9579 | 35,9214 | 31,7637 | 28,3065 | 25,4110 | 22,9685 | 20,8938 | 19,1191

65 | 47,6266 | 41,3378 | 36,1975 | 31,9646 | 28,4529 | 25,5178 | 23,0467 | 20,9510 | 19,1611

66 | 48,1452 | 41,7121 | 36,4681 | 32,1606 | 28,5950 | 25,6211 | 23,1218 | 21,0057 | 19,2010

67 | 48,6586 | 42,0809 | 36,7334 | 32,3518 | 28,7330 | 25,7209 | 23,1940 | 21,0581 | 19,2391

68 | 49,1669 | 42,4442 | 36,9936 | 32,5383 | 28,8670 | 25,8173 | 23,2635 | 21,1082 | 19,2753

69 | 49,6702 | 42,8022 | 37,2486 | 32,7203 | 28,9971 | 25,9104 | 23,3303 | 21,1562 | 19,3098

70 | 50,1685 | 43,1549 | 37,4986 | 32,8979 | 29,1234 | 26,0004 | 23,3945 | 21,2021 | 19,3427

71 | 50,6619 | 43,5023 | 37,7437 | 33,0711 | 29,2460 | 26,0873 | 23,4563 | 21,2460 | 19,3740

72 | 51,1504 | 43,8447 | 37,9841 | 33,2401 | 29,3651 | 26,1713 | 23,5156 | 21,2881 | 19,4038

73 | 51,6341 | 44,1819 | 38,2197 | 33,4050 | 29,4807 | 26,2525 | 23,5727 | 21,3283 | 19,4322

74 | 52,1129 | 44,5142 | 38,4507 | 33,5658 | 29,5929 | 26,3309 | 23,6276 | 21,3668 | 19,4592

75 | 52,5871 | 44,8416 | 38,6771 | 33,7227 | 29,7018 | 26,4067 | 23,6804 | 21,4036 | 19,4850

76 | 53,0565 | 45,1641 | 38,8991 | 33,8758 | 29,8076 | 26,4799 | 23,7312 | 21,4389 | 19,5095

77 | 53,5213 | 45,4819 | 39,1168 | 34,0252 | 29,9103 | 26,5506 | 23,7800 | 21,4726 | 19,5329

78 | 53,9815 | 45,7950 | 39,3302 | 34,1709 | 30,0100 | 26,6190 | 23,8269 | 21,5049 | 19,5551

79 | 54,4371 | 46,1034 | 39,5394 | 34,3131 | 30,1068 | 26,6850 | 23,8720 | 21,5358 | 19,5763

80 | 54,8882 | 46,4073 | 39,7445 | 34,4518 | 30,2008 | 26,7488 | 23,9154 | 21,5653 | 19,5965

81 | 55,3349 | 46,7067 | 39,9456 | 34,5871 | 30,2920 | 26,8104 | 23,9571 | 21,5936 | 19,6157

82 | 55,7771 | 47,0017 | 40,1427 | 34,7192 | 30,3806 | 26,8700 | 23,9972 | 21,6207 | 19,6340

83 | 56,2149 | 47,2923 | 40,3360 | 34,8480 | 30,4666 | 26,9275 | 24,0358 | 21,6466 | 19,6514

84 | 56,6485 | 47,5786 | 40,5255 | 34,9736 | 30,5501 | 26,9831 | 24,0729 | 21,6714 | 19,6680

85 | 57,0777 | 47,8607 | 40,7113 | 35,0962 | 30,6312 | 27,0368 | 24,1085 | 21,6951 | 19,6838

86 | 57,5026 | 48,1386 | 40,8934 | 35,2158 | 30,7099 | 27,0887 | 24,1428 | 21,7178 | 19,6989

87 | 57,9234 | 48,4125 | 41,0720 | 35,3325 | 30,7863 | 27,1388 | 24,1758 | 21,7395 | 19,7132

88 | 58,3400 | 48,6822 | 41,2470 | 35,4463 | 30,8605 | 27,1873 | 24,2075 | 21,7603 | 19,7269

89 | 58,7525 | 48,9480 | 41,4187 | 35,5574 | 30,9325 | 27,2341 | 24,2380 | 21,7802 | 19,7399

90 | 59,1609 | 49,2099 | 41,5869 | 35,6658 | 31,0024 | 27,2793 | 24,2673 | 21,7992 | 19,7523

91 | 59,5652 | 49,4678 | 41,7519 | 35,7715 | 31,0703 | 27,3230 | 24,2955 | 21,8175 | 19,7641

92 | 59,9656 | 49,7220 | 41,9136 | 35,8746 | 31,1362 | 27,3652 | 24,3226 | 21,8349 | 19,7753

93 | 60,3620 | 49,9724 | 42,0722 | 35,9752 | 31,2002 | 27,4060 | 24,3486 | 21,8516 | 19,7860

94 | 60,7544 | 50,2191 | 42,2276 | 36,0734 | 31,2623 | 27,4454 | 24,3737 | 21,8675 | 19,7962

95 | 61,1430 | 50,4622 | 42,3800 | 36,1692 | 31,3227 | 27,4835 | 24,3978 | 21,8828 | 19,8059

96 | 61,5277 | 50,7017 | 42,5294 | 36,2626 | 31,3812 | 27,5203 | 24,4209 | 21,8974 | 19,8151

97 | 61,9086 | 50,9376 | 42,6759 | 36,3538 | 31,4381 | 27,5558 | 24,4432 | 21,9114 | 19,8239

98 | 62,2858 | 51,1701 | 42,8195 | 36,4427 | 31,4933 | 27,5902 | 24,4646 | 21,9248 | 19,8323

99 | 62,6592 | 51,3991 | 42,9603 | 36,5295 | 31,5469 | 27,6234 | 24,4852 | 21,9376 | 19,8403

100 | 63,0289 | 51,6247 | 43,0984 | 36,6141 | 31,5989 | 27,6554 | 24,5050 | 21,9499 | 19,8479



Restnut-
zungsdauer;
Restlaufzeit
des Erbbau-
rechts bzw.
des Nut-
zungsrechts
(in Jahren) | Zinssatz

5,5 % | 6,0 % | 6,5 % | 7,0 % | 7,5 % | 8,0 % | 8,5 % | 9,0 % | 9,5 % | 10 %

1 | 0,9479 | 0,9434 | 0,9390 | 0,9346 | 0,9302 | 0,9259 | 0,9217 | 0,9174 | 0,9132 | 0,9091

2 | 1,8463 | 1,8334 | 1,8206 | 1,8080 | 1,7956 | 1,7833 | 1,7711 | 1,7591 | 1,7473 | 1,7355

3 | 2,6979 | 2,6730 | 2,6485 | 2,6243 | 2,6005 | 2,5771 | 2,5540 | 2,5313 | 2,5089 | 2,4869

4 | 3,5052 | 3,4651 | 3,4258 | 3,3872 | 3,3493 | 3,3121 | 3,2756 | 3,2397 | 3,2045 | 3,1699

5 | 4,2703 | 4,2124 | 4,1557 | 4,1002 | 4,0459 | 3,9927 | 3,9406 | 3,8897 | 3,8397 | 3,7908

6 | 4,9955 | 4,9173 | 4,8410 | 4,7665 | 4,6938 | 4,6229 | 4,5536 | 4,4859 | 4,4198 | 4,3553

7 | 5,6830 | 5,5824 | 5,4845 | 5,3893 | 5,2966 | 5,2064 | 5,1185 | 5,0330 | 4,9496 | 4,8684

8 | 6,3346 | 6,2098 | 6,0888 | 5,9713 | 5,8573 | 5,7466 | 5,6392 | 5,5348 | 5,4334 | 5,3349

9 | 6,9522 | 6,8017 | 6,6561 | 6,5152 | 6,3789 | 6,2469 | 6,1191 | 5,9952 | 5,8753 | 5,7590

10 | 7,5376 | 7,3601 | 7,1888 | 7,0236 | 6,8641 | 6,7101 | 6,5613 | 6,4177 | 6,2788 | 6,1446

11 | 8,0925 | 7,8869 | 7,6890 | 7,4987 | 7,3154 | 7,1390 | 6,9690 | 6,8052 | 6,6473 | 6,4951

12 | 8,6185 | 8,3838 | 8,1587 | 7,9427 | 7,7353 | 7,5361 | 7,3447 | 7,1607 | 6,9838 | 6,8137

13 | 9,1171 | 8,8527 | 8,5997 | 8,3577 | 8,1258 | 7,9038 | 7,6910 | 7,4869 | 7,2912 | 7,1034

14 | 9,5896 | 9,2950 | 9,0138 | 8,7455 | 8,4892 | 8,2442 | 8,0101 | 7,7862 | 7,5719 | 7,3667

15 | 10,0376 | 9,7122 | 9,4027 | 9,1079 | 8,8271 | 8,5595 | 8,3042 | 8,0607 | 7,8282 | 7,6061

16 | 10,4622 | 10,1059 | 9,7678 | 9,4466 | 9,1415 | 8,8514 | 8,5753 | 8,3126 | 8,0623 | 7,8237

17 | 10,8646 | 10,4773 | 10,1106 | 9,7632 | 9,4340 | 9,1216 | 8,8252 | 8,5436 | 8,2760 | 8,0216

18 | 11,2461 | 10,8276 | 10,4325 | 10,0591 | 9,7060 | 9,3719 | 9,0555 | 8,7556 | 8,4713 | 8,2014

19 | 11,6077 | 11,1581 | 10,7347 | 10,3356 | 9,9591 | 9,6036 | 9,2677 | 8,9501 | 8,6496 | 8,3649

20 | 11,9504 | 11,4699 | 11,0185 | 10,5940 | 10,1945 | 9,8181 | 9,4633 | 9,1285 | 8,8124 | 8,5136

21 | 12,2752 | 11,7641 | 11,2850 | 10,8355 | 10,4135 | 10,0168 | 9,6436 | 9,2922 | 8,9611 | 8,6487

22 | 12,5832 | 12,0416 | 11,5352 | 11,0612 | 10,6172 | 10,2007 | 9,8098 | 9,4424 | 9,0969 | 8,7715

23 | 12,8750 | 12,3034 | 11,7701 | 11,2722 | 10,8067 | 10,3711 | 9,9629 | 9,5802 | 9,2209 | 8,8832

24 | 13,1517 | 12,5504 | 11,9907 | 11,4693 | 10,9830 | 10,5288 | 10,1041 | 9,7066 | 9,3341 | 8,9847

25 | 13,4139 | 12,7834 | 12,1979 | 11,6536 | 11,1469 | 10,6748 | 10,2342 | 9,8226 | 9,4376 | 9,0770

26 | 13,6625 | 13,0032 | 12,3924 | 11,8258 | 11,2995 | 10,8100 | 10,3541 | 9,9290 | 9,5320 | 9,1609

27 | 13,8981 | 13,2105 | 12,5750 | 11,9867 | 11,4414 | 10,9352 | 10,4646 | 10,0266 | 9,6183 | 9,2372

28 | 14,1214 | 13,4062 | 12,7465 | 12,1371 | 11,5734 | 11,0511 | 10,5665 | 10,1161 | 9,6971 | 9,3066

29 | 14,3331 | 13,5907 | 12,9075 | 12,2777 | 11,6962 | 11,1584 | 10,6603 | 10,1983 | 9,7690 | 9,3696

30 | 14,5337 | 13,7648 | 13,0587 | 12,4090 | 11,8104 | 11,2578 | 10,7468 | 10,2737 | 9,8347 | 9,4269

31 | 14,7239 | 13,9291 | 13,2006 | 12,5318 | 11,9166 | 11,3498 | 10,8266 | 10,3428 | 9,8947 | 9,4790

32 | 14,9042 | 14,0840 | 13,3339 | 12,6466 | 12,0155 | 11,4350 | 10,9001 | 10,4062 | 9,9495 | 9,5264

33 | 15,0751 | 14,2302 | 13,4591 | 12,7538 | 12,1074 | 11,5139 | 10,9678 | 10,4644 | 9,9996 | 9,5694

34 | 15,2370 | 14,3681 | 13,5766 | 12,8540 | 12,1929 | 11,5869 | 11,0302 | 10,5178 | 10,0453 | 9,6086

35 | 15,3906 | 14,4982 | 13,6870 | 12,9477 | 12,2725 | 11,6546 | 11,0878 | 10,5668 | 10,0870 | 9,6442

36 | 15,5361 | 14,6210 | 13,7906 | 13,0352 | 12,3465 | 11,7172 | 11,1408 | 10,6118 | 10,1251 | 9,6765

37 | 15,6740 | 14,7368 | 13,8879 | 13,1170 | 12,4154 | 11,7752 | 11,1897 | 10,6530 | 10,1599 | 9,7059

38 | 15,8047 | 14,8460 | 13,9792 | 13,1935 | 12,4794 | 11,8289 | 11,2347 | 10,6908 | 10,1917 | 9,7327

39 | 15,9287 | 14,9491 | 14,0650 | 13,2649 | 12,5390 | 11,8786 | 11,2763 | 10,7255 | 10,2207 | 9,7570

40 | 16,0461 | 15,0463 | 14,1455 | 13,3317 | 12,5944 | 11,9246 | 11,3145 | 10,7574 | 10,2472 | 9,7791

41 | 16,1575 | 15,1380 | 14,2212 | 13,3941 | 12,6460 | 11,9672 | 11,3498 | 10,7866 | 10,2715 | 9,7991

42 | 16,2630 | 15,2245 | 14,2922 | 13,4524 | 12,6939 | 12,0067 | 11,3823 | 10,8134 | 10,2936 | 9,8174

43 | 16,3630 | 15,3062 | 14,3588 | 13,5070 | 12,7385 | 12,0432 | 11,4123 | 10,8380 | 10,3138 | 9,8340

44 | 16,4579 | 15,3832 | 14,4214 | 13,5579 | 12,7800 | 12,0771 | 11,4399 | 10,8605 | 10,3322 | 9,8491

45 | 16,5477 | 15,4558 | 14,4802 | 13,6055 | 12,8186 | 12,1084 | 11,4653 | 10,8812 | 10,3490 | 9,8628

46 | 16,6329 | 15,5244 | 14,5354 | 13,6500 | 12,8545 | 12,1374 | 11,4888 | 10,9002 | 10,3644 | 9,8753

47 | 16,7137 | 15,5890 | 14,5873 | 13,6916 | 12,8879 | 12,1643 | 11,5104 | 10,9176 | 10,3785 | 9,8866

48 | 16,7902 | 15,6500 | 14,6359 | 13,7305 | 12,9190 | 12,1891 | 11,5303 | 10,9336 | 10,3913 | 9,8969

49 | 16,8628 | 15,7076 | 14,6816 | 13,7668 | 12,9479 | 12,2122 | 11,5487 | 10,9482 | 10,4030 | 9,9063

50 | 16,9315 | 15,7619 | 14,7245 | 13,8007 | 12,9748 | 12,2335 | 11,5656 | 10,9617 | 10,4137 | 9,9148

51 | 16,9967 | 15,8131 | 14,7648 | 13,8325 | 12,9998 | 12,2532 | 11,5812 | 10,9740 | 10,4235 | 9,9226

52 | 17,0585 | 15,8614 | 14,8026 | 13,8621 | 13,0231 | 12,2715 | 11,5956 | 10,9853 | 10,4324 | 9,9296

53 | 17,1170 | 15,9070 | 14,8382 | 13,8898 | 13,0447 | 12,2884 | 11,6088 | 10,9957 | 10,4405 | 9,9360

54 | 17,1726 | 15,9500 | 14,8715 | 13,9157 | 13,0649 | 12,3041 | 11,6210 | 11,0053 | 10,4480 | 9,9418

55 | 17,2252 | 15,9905 | 14,9028 | 13,9399 | 13,0836 | 12,3186 | 11,6323 | 11,0140 | 10,4548 | 9,9471

56 | 17,2750 | 16,0288 | 14,9322 | 13,9626 | 13,1010 | 12,3321 | 11,6427 | 11,0220 | 10,4610 | 9,9519

57 | 17,3223 | 16,0649 | 14,9598 | 13,9837 | 13,1172 | 12,3445 | 11,6522 | 11,0294 | 10,4667 | 9,9563

58 | 17,3671 | 16,0990 | 14,9858 | 14,0035 | 13,1323 | 12,3560 | 11,6610 | 11,0361 | 10,4718 | 9,9603

59 | 17,4096 | 16,1311 | 15,0101 | 14,0219 | 13,1463 | 12,3667 | 11,6692 | 11,0423 | 10,4766 | 9,9639

60 | 17,4499 | 16,1614 | 15,0330 | 14,0392 | 13,1594 | 12,3766 | 11,6766 | 11,0480 | 10,4809 | 9,9672

61 | 17,4880 | 16,1900 | 15,0544 | 14,0553 | 13,1715 | 12,3857 | 11,6835 | 11,0532 | 10,4848 | 9,9701

62 | 17,5242 | 16,2170 | 15,0746 | 14,0704 | 13,1828 | 12,3942 | 11,6899 | 11,0580 | 10,4884 | 9,9729

63 | 17,5585 | 16,2425 | 15,0935 | 14,0845 | 13,1933 | 12,4020 | 11,6958 | 11,0624 | 10,4917 | 9,9753

64 | 17,5910 | 16,2665 | 15,1113 | 14,0976 | 13,2031 | 12,4093 | 11,7012 | 11,0664 | 10,4947 | 9,9776

65 | 17,6218 | 16,2891 | 15,1280 | 14,1099 | 13,2122 | 12,4160 | 11,7061 | 11,0701 | 10,4975 | 9,9796

66 | 17,6510 | 16,3105 | 15,1436 | 14,1214 | 13,2206 | 12,4222 | 11,7107 | 11,0735 | 10,5000 | 9,9815

67 | 17,6786 | 16,3307 | 15,1583 | 14,1322 | 13,2285 | 12,4280 | 11,7150 | 11,0766 | 10,5022 | 9,9831

68 | 17,7049 | 16,3497 | 15,1721 | 14,1422 | 13,2358 | 12,4333 | 11,7189 | 11,0794 | 10,5043 | 9,9847

69 | 17,7297 | 16,3676 | 15,1851 | 14,1516 | 13,2426 | 12,4382 | 11,7224 | 11,0820 | 10,5062 | 9,9861

70 | 17,7533 | 16,3845 | 15,1973 | 14,1604 | 13,2489 | 12,4428 | 11,7258 | 11,0844 | 10,5080 | 9,9873

71 | 17,7756 | 16,4005 | 15,2087 | 14,1686 | 13,2548 | 12,4471 | 11,7288 | 11,0867 | 10,5096 | 9,9885

72 | 17,7968 | 16,4156 | 15,2195 | 14,1763 | 13,2603 | 12,4510 | 11,7316 | 11,0887 | 10,5110 | 9,9895

73 | 17,8169 | 16,4298 | 15,2295 | 14,1834 | 13,2654 | 12,4546 | 11,7342 | 11,0905 | 10,5124 | 9,9905

74 | 17,8359 | 16,4432 | 15,2390 | 14,1901 | 13,2701 | 12,4580 | 11,7366 | 11,0922 | 10,5136 | 9,9914

75 | 17,8539 | 16,4558 | 15,2479 | 14,1964 | 13,2745 | 12,4611 | 11,7388 | 11,0938 | 10,5147 | 9,9921

76 | 17,8710 | 16,4678 | 15,2562 | 14,2022 | 13,2786 | 12,4640 | 11,7408 | 11,0952 | 10,5157 | 9,9929

77 | 17,8872 | 16,4790 | 15,2641 | 14,2077 | 13,2825 | 12,4666 | 11,7427 | 11,0965 | 10,5166 | 9,9935

78 | 17,9026 | 16,4897 | 15,2714 | 14,2128 | 13,2860 | 12,4691 | 11,7444 | 11,0977 | 10,5174 | 9,9941

79 | 17,9172 | 16,4997 | 15,2783 | 14,2175 | 13,2893 | 12,4714 | 11,7460 | 11,0988 | 10,5182 | 9,9946

80 | 17,9310 | 16,5091 | 15,2848 | 14,2220 | 13,2924 | 12,4735 | 11,7475 | 11,0998 | 10,5189 | 9,9951

81 | 17,9440 | 16,5180 | 15,2909 | 14,2262 | 13,2952 | 12,4755 | 11,7488 | 11,1008 | 10,5196 | 9,9956

82 | 17,9564 | 16,5265 | 15,2966 | 14,2301 | 13,2979 | 12,4773 | 11,7501 | 11,1016 | 10,5201 | 9,9960

83 | 17,9682 | 16,5344 | 15,3020 | 14,2337 | 13,3004 | 12,4790 | 11,7512 | 11,1024 | 10,5207 | 9,9963

84 | 17,9793 | 16,5419 | 15,3070 | 14,2371 | 13,3027 | 12,4805 | 11,7523 | 11,1031 | 10,5212 | 9,9967

85 | 17,9899 | 16,5489 | 15,3118 | 14,2403 | 13,3048 | 12,4820 | 11,7532 | 11,1038 | 10,5216 | 9,9970

86 | 17,9999 | 16,5556 | 15,3162 | 14,2433 | 13,3068 | 12,4833 | 11,7541 | 11,1044 | 10,5220 | 9,9972

87 | 18,0094 | 16,5619 | 15,3204 | 14,2460 | 13,3087 | 12,4845 | 11,7550 | 11,1050 | 10,5224 | 9,9975

88 | 18,0184 | 16,5678 | 15,3243 | 14,2486 | 13,3104 | 12,4857 | 11,7557 | 11,1055 | 10,5227 | 9,9977

89 | 18,0269 | 16,5734 | 15,3280 | 14,2511 | 13,3120 | 12,4868 | 11,7564 | 11,1059 | 10,5230 | 9,9979

90 | 18,0350 | 16,5787 | 15,3315 | 14,2533 | 13,3135 | 12,4877 | 11,7571 | 11,1064 | 10,5233 | 9,9981

91 | 18,0426 | 16,5837 | 15,3347 | 14,2554 | 13,3149 | 12,4886 | 11,7577 | 11,1067 | 10,5236 | 9,9983

92 | 18,0499 | 16,5884 | 15,3377 | 14,2574 | 13,3161 | 12,4895 | 11,7582 | 11,1071 | 10,5238 | 9,9984

93 | 18,0567 | 16,5928 | 15,3406 | 14,2593 | 13,3173 | 12,4903 | 11,7587 | 11,1074 | 10,5240 | 9,9986

94 | 18,0633 | 16,5970 | 15,3433 | 14,2610 | 13,3185 | 12,4910 | 11,7592 | 11,1077 | 10,5242 | 9,9987

95 | 18,0694 | 16,6009 | 15,3458 | 14,2626 | 13,3195 | 12,4917 | 11,7596 | 11,1080 | 10,5244 | 9,9988

96 | 18,0753 | 16,6047 | 15,3482 | 14,2641 | 13,3205 | 12,4923 | 11,7600 | 11,1083 | 10,5246 | 9,9989

97 | 18,0809 | 16,6082 | 15,3504 | 14,2655 | 13,3214 | 12,4928 | 11,7604 | 11,1085 | 10,5247 | 9,9990

98 | 18,0861 | 16,6115 | 15,3525 | 14,2669 | 13,3222 | 12,4934 | 11,7607 | 11,1087 | 10,5249 | 9,9991

99 | 18,0911 | 16,6146 | 15,3545 | 14,2681 | 13,3230 | 12,4939 | 11,7610 | 11,1089 | 10,5250 | 9,9992

100 | 18,0958 | 16,6175 | 15,3563 | 14,2693 | 13,3237 | 12,4943 | 11,7613 | 11,1091 | 10,5251 | 9,9993


Berechnungsformel für die der Tabelle nicht zu entnehmenden Vervielfältiger (Barwertfaktoren für die Kapitalisierung):

Vervielfältiger = (qⁿ - 1) / (qⁿ * (q - 1))

q = 1 + Zinssatz, wobei Zinssatz = p / 100
p = Zinsfuß
n = Restnutzungsdauer / Restlaufzeit

Das jeweilige Berechnungsergebnis ist kaufmännisch auf vier Nachkommastellen zu runden.