Anlage 21

Anlage 21 BewG

(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

(Fundstelle: BGBl. 2024 I Nr. 387, S. 65 - 70)

Restnut-

zungsdauer;

Restlaufzeit des Erbbaurechts 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 Erbbaurechts 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 =

Abbildung der Formel zur Berechnung des Vervielfältigers: Bruch mit Zähler: (q hoch n) minus 1 und Nenner (q hoch n) mal in Klammern q minus 1

Abbildung der Formel zur Berechnung des Vervielfältigers: Bruch mit Zähler: (q hoch n) minus 1 und Nenner (q hoch n) mal in Klammern q minus 1

Quelle: www.gesetze-im-internet.de

q = 1 + Zinssatz, wobei Zinssatz =

Abbildung zur Berechnung des Zinssatzes: Bruch mit Zähler p und Nenner 100

Abbildung zur Berechnung des Zinssatzes: Bruch mit Zähler p und Nenner 100

Quelle: www.gesetze-im-internet.de

p = Zinsfuß n = Restnutzungsdauer / Restlaufzeit Das jeweilige Berechnungsergebnis ist kaufmännisch auf vier Nachkommastellen zu runden.

Hier wird dein Normenverlauf erscheinen

BewG

Bewertungsgesetz

DE Bund
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