(Fundstelle: BGBl. I 2010, 645 - 648)Restnutzungs- dauer von ... JahrenZinssatz1,0 %1,5 %2,0 %2,5 %3,0 %3,5 %4,0 %4,5 %5,0 %1 0,990,990,980,980,970,970,960,960,952 1,971,961,941,931,911,901,891,871,863 2,942,912,882,862,832,802,782,752,724 3,903,853,813,763,723,673,633,593,555 4,854,784,714,654,584,524,454,394,336 5,805,705,605,515,425,335,245,165,087 6,736,606,476,356,236,116,005,895,798 7,657,497,337,177,026,876,736,606,469 8,578,368,167,977,797,617,447,277,1110 9,479,228,988,758,538,328,117,917,721110,3710,079,799,519,259,008,768,538,311211,2610,9110,5810,269,959,669,399,128,861312,1311,7311,3510,9810,6310,309,999,689,391413,0012,5412,1111,6911,3010,9210,5610,229,901513,8713,3412,8512,3811,9411,5211,1210,7410,381614,7214,1313,5813,0612,5612,0911,6511,2310,841715,5614,9114,2913,7113,1712,6512,1711,7111,271816,4015,6714,9914,3513,7513,1912,6612,1611,691917,2316,4315,6814,9814,3213,7113,1312,5912,092018,0517,1716,3515,5914,8814,2113,5913,0112,462118,8617,9017,0116,1815,4214,7014,0313,4012,822219,6618,6217,6616,7715,9415,1714,4513,7813,162320,4619,3318,2917,3316,4415,6214,8614,1513,492421,2420,0318,9117,8816,9416,0615,2514,5013,802522,0220,7219,5218,4217,4116,4815,6214,8314,092622,8021,4020,1218,9517,8816,8915,9815,1514,382723,5622,0720,7119,4618,3317,2916,3315,4514,642824,3222,7321,2819,9618,7617,6716,6615,7414,902925,0723,3821,8420,4519,1918,0416,9816,0215,143025,8124,0222,4020,9319,6018,3917,2916,2915,373126,5424,6522,9421,4020,0018,7417,5916,5415,593227,2725,2723,4721,8520,3919,0717,8716,7915,803327,9925,8823,9922,2920,7719,3918,1517,0216,003428,7026,4824,5022,7221,1319,7018,4117,2516,193529,4127,0825,0023,1521,4920,0018,6617,4616,373630,1127,6625,4923,5621,8320,2918,9117,6716,553730,8028,2425,9723,9622,1720,5719,1417,8616,713831,4828,8126,4424,3522,4920,8419,3718,0516,873932,1629,3626,9024,7322,8121,1019,5818,2317,024032,8329,9227,3625,1023,1121,3619,7918,4017,164133,5030,4627,8025,4723,4121,6019,9918,5717,294234,1630,9928,2325,8223,7021,8320,1918,7217,424334,8131,5228,6626,1723,9822,0620,3718,8717,554435,4632,0429,0826,5024,2522,2820,5519,0217,664536,0932,5529,4926,8324,5222,5020,7219,1617,774636,7333,0629,8927,1524,7822,7020,8819,2917,884737,3533,5530,2927,4725,0222,9021,0419,4117,984837,9734,0430,6727,7725,2723,0921,2019,5418,084938,5934,5231,0528,0725,5023,2821,3419,6518,175039,2035,0031,4228,3625,7323,4621,4819,7618,265139,8035,4731,7928,6525,9523,6321,6219,8718,345240,3935,9332,1428,9226,1723,8021,7519,9718,425340,9836,3832,5029,1926,3723,9621,8720,0718,495441,5736,8332,8429,4626,5824,1121,9920,1618,575542,1537,2733,1729,7126,7724,2622,1120,2518,635642,7237,7133,5029,9626,9724,4122,2220,3318,705743,2938,1333,8330,2127,1524,5522,3320,4118,765843,8538,5634,1530,4527,3324,6922,4320,4918,825944,4038,9734,4630,6827,5124,8222,5320,5718,886044,9639,3834,7630,9127,6824,9422,6220,6418,936145,5039,7835,0631,1327,8425,0722,7120,7118,986246,0440,1835,3531,3528,0025,1922,8020,7719,036346,5740,5735,6431,5628,1625,3022,8920,8319,086447,1040,9635,9231,7628,3125,4122,9720,8919,126547,6341,3436,2031,9628,4525,5223,0520,9519,166648,1541,7136,4732,1628,6025,6223,1221,0119,206748,6642,0836,7332,3528,7325,7223,1921,0619,246849,1742,4436,9932,5428,8725,8223,2621,1119,286949,6742,8037,2532,7229,0025,9123,3321,1619,317050,1743,1537,5032,9029,1226,0023,3921,2019,347150,6643,5037,7433,0729,2526,0923,4621,2519,377251,1543,8437,9833,2429,3726,1723,5221,2919,407351,6344,1838,2233,4029,4826,2523,5721,3319,437452,1144,5138,4533,5729,5926,3323,6321,3719,467552,5944,8438,6833,7229,7026,4123,6821,4019,487653,0645,1638,9033,8829,8126,4823,7321,4419,517753,5245,4839,1234,0329,9126,5523,7821,4719,537853,9845,7939,3334,1730,0126,6223,8321,5019,567954,4446,1039,5434,3130,1126,6823,8721,5419,588054,8946,4139,7434,4530,2026,7523,9221,5719,608155,3346,7139,9534,5930,2926,8123,9621,5919,628255,7847,0040,1434,7230,3826,8724,0021,6219,638356,2147,2940,3434,8530,4726,9324,0421,6519,658456,6547,5840,5334,9730,5526,9824,0721,6719,678557,0847,8640,7135,1030,6327,0424,1121,7019,688657,5048,1440,8935,2230,7127,0924,1421,7219,708757,9248,4141,0735,3330,7927,1424,1821,7419,718858,3448,6841,2535,4530,8627,1924,2121,7619,738958,7548,9541,4235,5630,9327,2324,2421,7819,749059,1649,2141,5935,6731,0027,2824,2721,8019,759159,5749,4741,7535,7731,0727,3224,3021,8219,769259,9749,7241,9135,8731,1427,3724,3221,8319,789360,3649,9742,0735,9831,2027,4124,3521,8519,799460,7550,2242,2336,0731,2627,4524,3721,8719,809561,1450,4642,3836,1731,3227,4824,4021,8819,819661,5350,7042,5336,2631,3827,5224,4221,9019,829761,9150,9442,6836,3531,4427,5624,4421,9119,829862,2951,1742,8236,4431,4927,5924,4621,9219,839962,6651,4042,9636,5331,5527,6224,4921,9419,8410063,0351,6243,1036,6131,6027,6624,5021,9519,85Restnutzungs- dauer von ... JahrenZinssatz5,5 %6,0 %6,5 %7,0 %7,5 %8,0 %8,5 %9,0 %9,5 %10,0 %1 0,950,940,940,930,930,930,920,920,910,912 1,851,831,821,811,801,781,771,761,751,743 2,702,672,652,622,602,582,552,532,512,494 3,513,473,433,393,353,313,283,243,203,175 4,274,214,164,104,053,993,943,893,843,796 5,004,924,844,774,694,624,554,494,424,367 5,685,585,485,395,305,215,125,034,954,878 6,336,216,095,975,865,755,645,535,435,339 6,956,806,666,526,386,256,126,005,885,7610 7,547,367,197,026,866,716,566,426,286,1411 8,097,897,697,507,327,146,976,816,656,5012 8,628,388,167,947,747,547,347,166,986,8113 9,128,858,608,368,137,907,697,497,297,1014 9,599,299,018,758,498,248,017,797,577,371510,049,719,409,118,838,568,308,067,837,611610,4610,119,779,459,148,858,588,318,067,821710,8610,4810,119,769,439,128,838,548,288,021811,2510,8310,4310,069,719,379,068,768,478,201911,6111,1610,7310,349,969,609,278,958,658,362011,9511,4711,0210,5910,199,829,469,138,818,512112,2811,7611,2810,8410,4110,029,649,298,968,652212,5812,0411,5411,0610,6210,209,819,449,108,772312,8812,3011,7711,2710,8110,379,969,589,228,882413,1512,5511,9911,4710,9810,5310,109,719,338,982513,4112,7812,2011,6511,1510,6710,239,829,449,082613,6613,0012,3911,8311,3010,8110,359,939,539,162713,9013,2112,5711,9911,4410,9410,4610,039,629,242814,1213,4112,7512,1411,5711,0510,5710,129,709,312914,3313,5912,9112,2811,7011,1610,6610,209,779,373014,5313,7613,0612,4111,8111,2610,7510,279,839,433114,7213,9313,2012,5311,9211,3510,8310,349,899,483214,9014,0813,3312,6512,0211,4310,9010,419,959,533315,0814,2313,4612,7512,1111,5110,9710,4610,009,573415,2414,3713,5812,8512,1911,5911,0310,5210,059,613515,3914,5013,6912,9512,2711,6511,0910,5710,099,643615,5414,6213,7913,0412,3511,7211,1410,6110,139,683715,6714,7413,8913,1212,4211,7811,1910,6510,169,713815,8014,8513,9813,1912,4811,8311,2310,6910,199,733915,9314,9514,0613,2612,5411,8811,2810,7310,229,764016,0515,0514,1513,3312,5911,9211,3110,7610,259,784116,1615,1414,2213,3912,6511,9711,3510,7910,279,804216,2615,2214,2913,4512,6912,0111,3810,8110,299,824316,3615,3114,3613,5112,7412,0411,4110,8410,319,834416,4615,3814,4213,5612,7812,0811,4410,8610,339,854516,5515,4614,4813,6112,8212,1111,4710,8810,359,864616,6315,5214,5413,6512,8512,1411,4910,9010,369,884716,7115,5914,5913,6912,8912,1611,5110,9210,389,894816,7915,6514,6413,7312,9212,1911,5310,9310,399,904916,8615,7114,6813,7712,9512,2111,5510,9510,409,915016,9315,7614,7213,8012,9712,2311,5710,9610,419,915117,0015,8114,7613,8313,0012,2511,5810,9710,429,925217,0615,8614,8013,8613,0212,2711,6010,9910,439,935317,1215,9114,8413,8913,0412,2911,6111,0010,449,945417,1715,9514,8713,9213,0612,3011,6211,0110,459,945517,2315,9914,9013,9413,0812,3211,6311,0110,459,955617,2816,0314,9313,9613,1012,3311,6411,0210,469,955717,3216,0614,9613,9813,1212,3411,6511,0310,479,965817,3716,1014,9914,0013,1312,3611,6611,0410,479,965917,4116,1315,0114,0213,1512,3711,6711,0410,489,966017,4516,1615,0314,0413,1612,3811,6811,0510,489,976117,4916,1915,0514,0613,1712,3911,6811,0510,489,976217,5216,2215,0714,0713,1812,3911,6911,0610,499,976317,5616,2415,0914,0813,1912,4011,7011,0610,499,986417,5916,2715,1114,1013,2012,4111,7011,0710,499,986517,6216,2915,1314,1113,2112,4211,7111,0710,509,986617,6516,3115,1414,1213,2212,4211,7111,0710,509,986717,6816,3315,1614,1313,2312,4311,7111,0810,509,986817,7016,3515,1714,1413,2412,4311,7211,0810,509,986917,7316,3715,1914,1513,2412,4411,7211,0810,519,997017,7516,3815,2014,1613,2512,4411,7311,0810,519,997117,7816,4015,2114,1713,2512,4511,7311,0910,519,997217,8016,4215,2214,1813,2612,4511,7311,0910,519,997317,8216,4315,2314,1813,2712,4511,7311,0910,519,997417,8416,4415,2414,1913,2712,4611,7411,0910,519,997517,8516,4615,2514,2013,2712,4611,7411,0910,519,997617,8716,4715,2614,2013,2812,4611,7411,1010,529,997717,8916,4815,2614,2113,2812,4711,7411,1010,529,997817,9016,4915,2714,2113,2912,4711,7411,1010,529,997917,9216,5015,2814,2213,2912,4711,7511,1010,529,998017,9316,5115,2814,2213,2912,4711,7511,1010,5210,008117,9416,5215,2914,2313,3012,4811,7511,1010,5210,008217,9616,5315,3014,2313,3012,4811,7511,1010,5210,008317,9716,5315,3014,2313,3012,4811,7511,1010,5210,008417,9816,5415,3114,2413,3012,4811,7511,1010,5210,008517,9916,5515,3114,2413,3012,4811,7511,1010,5210,008618,0016,5615,3214,2413,3112,4811,7511,1010,5210,008718,0116,5615,3214,2513,3112,4811,7511,1010,5210,008818,0216,5715,3214,2513,3112,4911,7611,1110,5210,008918,0316,5715,3314,2513,3112,4911,7611,1110,5210,009018,0316,5815,3314,2513,3112,4911,7611,1110,5210,009118,0416,5815,3314,2613,3112,4911,7611,1110,5210,009218,0516,5915,3414,2613,3212,4911,7611,1110,5210,009318,0616,5915,3414,2613,3212,4911,7611,1110,5210,009418,0616,6015,3414,2613,3212,4911,7611,1110,5210,009518,0716,6015,3514,2613,3212,4911,7611,1110,5210,009618,0816,6015,3514,2613,3212,4911,7611,1110,5210,009718,0816,6115,3514,2713,3212,4911,7611,1110,5210,009818,0916,6115,3514,2713,3212,4911,7611,1110,5210,009918,0916,6115,3514,2713,3212,4911,7611,1110,5210,0010018,1016,6215,3614,2713,3212,4911,7611,1110,5310,00Berechnungsvorschrift für die der Tabelle nicht zu entnehmenden Barwertfaktoren für die KapitalisierungKapitalisierungsfaktor =q n – 1 q n × (q– 1)q = 1 + p 100p = Liegenschaftszinssatzn = Restnutzungsdauer