--- title: "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" canonical: "https://juralernen.de/gesetze/bewg/anlage-21" jurisdiction: "Deutschland (Bundesrecht)" language: "de" source: "https://www.gesetze-im-internet.de/bewg/index.html" updated: "2026-05-15T12:04:37+00:00" --- # 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 % 10,99010,98520,98040,97560,97090,96620,96150,95690,9524 21,97041,95591,94161,92741,91351,89971,88611,87271,8594 32,94102,91222,88392,85602,82862,80162,77512,74902,7232 43,90203,85443,80773,76203,71713,67313,62993,58753,5460 54,85344,78264,71354,64584,57974,51514,45184,39004,3295 65,79555,69725,60145,50815,41725,32865,24215,15795,0757 76,72826,59826,47206,34946,23036,11456,00215,89275,7864 87,65177,48597,32557,17017,01976,87406,73276,59596,4632 98,56608,36058,16227,97097,78617,60777,43537,26887,1078 109,47139,22228,98268,75218,53028,31668,11097,91277,7217 1110,367610,07119,78689,51429,25269,00168,76058,52898,3064 1211,255110,907510,575310,25789,95409,66339,38519,11868,8633 1312,133711,731511,348410,983210,635010,30279,98569,68299,3936 1413,003712,543412,106211,690911,296110,920510,563110,22289,8986 1513,865113,343212,849312,381411,937911,517411,118410,739510,3797 1614,717914,131313,577713,055012,561112,094111,652311,234010,8378 1715,562314,907614,291913,712213,166112,651312,165711,707211,2741 1816,398315,672614,992014,353413,753513,189712,659312,160011,6896 1917,226016,426215,678514,978914,323813,709813,133912,593312,0853 2018,045617,168616,351415,589214,877514,212413,590313,007912,4622 2118,857017,900117,011216,184515,415014,698014,029213,404712,8212 2219,660418,620817,658016,765415,936915,167114,451113,784413,1630 2320,455819,330918,292217,332116,443615,620414,856814,147813,4886 2421,243420,030418,913917,885016,935516,058415,247014,495513,7986 2522,023220,719619,523518,424417,413116,481515,622114,828214,0939 2622,795221,398620,121018,950617,876816,890415,982815,146614,3752 2723,559622,067620,706919,464018,327017,285416,329615,451314,6430 2824,316422,726721,281319,964918,764117,667016,663115,742914,8981 2925,065823,376121,844420,453519,188518,035816,983716,021915,1411 3025,807724,015822,396520,930319,600418,392017,292016,288915,3725 3126,542324,646122,937721,395420,000418,736317,588516,544415,5928 3227,269625,267123,468321,849220,388819,068917,873616,788915,8027 3327,989725,879023,988622,291920,765819,390218,147617,022916,0025 3428,702726,481724,498622,723821,131819,700718,411217,246816,1929 3529,408627,075624,998623,145221,487220,000718,664617,461016,3742 3630,107527,660725,488823,556321,832320,290518,908317,666016,5469 3730,799528,237125,969523,957322,167220,570519,142617,862216,7113 3831,484728,805126,440624,348622,492520,841119,367918,050016,8679 3932,163029,364626,902624,730322,808221,102519,584518,229717,0170 4032,834729,915827,355525,102823,114821,355119,792818,401617,1591 4133,499730,459027,799525,466123,412421,599119,993118,566117,2944 4234,158130,994128,234825,820623,701421,834920,185618,723517,4232 4334,810031,521228,661626,166423,981922,062720,370818,874217,5459 4435,455532,040629,080026,503824,254322,282820,548819,018417,6628 4536,094532,552329,490226,833024,518722,495520,720019,156317,7741 4636,727233,056529,892327,154224,775422,700920,884719,288417,8801 4737,353733,553230,286627,467525,024722,899421,042919,414717,9810 4837,974034,042630,673127,773225,266723,091221,195119,535618,0772 4938,588134,524731,052128,071425,501723,276621,341519,651318,1687 5039,196134,999731,423628,362325,729823,455621,482219,762018,2559 5139,798135,467731,787828,646225,951223,628621,617519,868018,3390 5240,394235,928732,144928,923126,166223,795821,747619,969318,4181 5340,984436,383032,495029,193226,375023,957321,872720,066318,4934 5441,568736,830532,838329,456826,577724,113321,993020,159218,5651 5542,147237,271533,174829,714026,774424,264122,108620,248018,6335 5642,720037,705933,504729,964926,965524,409722,219820,333018,6985 5743,287138,133933,828130,209627,150924,550422,326720,414418,7605 5843,848638,555534,145230,448427,331024,686422,429620,492218,8195 5944,404638,971034,456130,681427,505824,817822,528420,566718,8758 6044,955039,380334,760930,908727,675624,944722,623520,638018,9293 6145,500039,783535,059731,130427,840425,067422,714920,706218,9803 6246,039640,180835,352631,346728,000325,185922,802820,771519,0288 6346,573940,572235,639831,557828,155725,300422,887320,834019,0751 6447,102940,957935,921431,763728,306525,411022,968520,893819,1191 6547,626641,337836,197531,964628,452925,517823,046720,951019,1611 6648,145241,712136,468132,160628,595025,621123,121821,005719,2010 6748,658642,080936,733432,351828,733025,720923,194021,058119,2391 6849,166942,444236,993632,538328,867025,817323,263521,108219,2753 6949,670242,802237,248632,720328,997125,910423,330321,156219,3098 7050,168543,154937,498632,897929,123426,000423,394521,202119,3427 7150,661943,502337,743733,071129,246026,087323,456321,246019,3740 7251,150443,844737,984133,240129,365126,171323,515621,288119,4038 7351,634144,181938,219733,405029,480726,252523,572721,328319,4322 7452,112944,514238,450733,565829,592926,330923,627621,366819,4592 7552,587144,841638,677133,722729,701826,406723,680421,403619,4850 7653,056545,164138,899133,875829,807626,479923,731221,438919,5095 7753,521345,481939,116834,025229,910326,550623,780021,472619,5329 7853,981545,795039,330234,170930,010026,619023,826921,504919,5551 7954,437146,103439,539434,313130,106826,685023,872021,535819,5763 8054,888246,407339,744534,451830,200826,748823,915421,565319,5965 8155,334946,706739,945634,587130,292026,810423,957121,593619,6157 8255,777147,001740,142734,719230,380626,870023,997221,620719,6340 8356,214947,292340,336034,848030,466626,927524,035821,646619,6514 8456,648547,578640,525534,973630,550126,983124,072921,671419,6680 8557,077747,860740,711335,096230,631227,036824,108521,695119,6838 8657,502648,138640,893435,215830,709927,088724,142821,717819,6989 8757,923448,412541,072035,332530,786327,138824,175821,739519,7132 8858,340048,682241,247035,446330,860527,187324,207521,760319,7269 8958,752548,948041,418735,557430,932527,234124,238021,780219,7399 9059,160949,209941,586935,665831,002427,279324,267321,799219,7523 9159,565249,467841,751935,771531,070327,323024,295521,817519,7641 9259,965649,722041,913635,874631,136227,365224,322621,834919,7753 9360,362049,972442,072235,975231,200227,406024,348621,851619,7860 9460,754450,219142,227636,073431,262327,445424,373721,867519,7962 9561,143050,462242,380036,169231,322727,483524,397821,882819,8059 9661,527750,701742,529436,262631,381227,520324,420921,897419,8151 9761,908650,937642,675936,353831,438127,555824,443221,911419,8239 9862,285851,170142,819536,442731,493327,590224,464621,924819,8323 9962,659251,399142,960336,529531,546927,623424,485221,937619,8403 10063,028951,624743,098436,614131,598927,655424,505021,949919,8479 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 % 10,94790,94340,93900,93460,93020,92590,92170,91740,91320,9091 21,84631,83341,82061,80801,79561,78331,77111,75911,74731,7355 32,69792,67302,64852,62432,60052,57712,55402,53132,50892,4869 43,50523,46513,42583,38723,34933,31213,27563,23973,20453,1699 54,27034,21244,15574,10024,04593,99273,94063,88973,83973,7908 64,99554,91734,84104,76654,69384,62294,55364,48594,41984,3553 75,68305,58245,48455,38935,29665,20645,11855,03304,94964,8684 86,33466,20986,08885,97135,85735,74665,63925,53485,43345,3349 96,95226,80176,65616,51526,37896,24696,11915,99525,87535,7590 107,53767,36017,18887,02366,86416,71016,56136,41776,27886,1446 118,09257,88697,68907,49877,31547,13906,96906,80526,64736,4951 128,61858,38388,15877,94277,73537,53617,34477,16076,98386,8137 139,11718,85278,59978,35778,12587,90387,69107,48697,29127,1034 149,58969,29509,01388,74558,48928,24428,01017,78627,57197,3667 1510,03769,71229,40279,10798,82718,55958,30428,06077,82827,6061 1610,462210,10599,76789,44669,14158,85148,57538,31268,06237,8237 1710,864610,477310,11069,76329,43409,12168,82528,54368,27608,0216 1811,246110,827610,432510,05919,70609,37199,05558,75568,47138,2014 1911,607711,158110,734710,33569,95919,60369,26778,95018,64968,3649 2011,950411,469911,018510,594010,19459,81819,46339,12858,81248,5136 2112,275211,764111,285010,835510,413510,01689,64369,29228,96118,6487 2212,583212,041611,535211,061210,617210,20079,80989,44249,09698,7715 2312,875012,303411,770111,272210,806710,37119,96299,58029,22098,8832 2413,151712,550411,990711,469310,983010,528810,10419,70669,33418,9847 2513,413912,783412,197911,653611,146910,674810,23429,82269,43769,0770 2613,662513,003212,392411,825811,299510,810010,35419,92909,53209,1609 2713,898113,210512,575011,986711,441410,935210,464610,02669,61839,2372 2814,121413,406212,746512,137111,573411,051110,566510,11619,69719,3066 2914,333113,590712,907512,277711,696211,158410,660310,19839,76909,3696 3014,533713,764813,058712,409011,810411,257810,746810,27379,83479,4269 3114,723913,929113,200612,531811,916611,349810,826610,34289,89479,4790 3214,904214,084013,333912,646612,015511,435010,900110,40629,94959,5264 3315,075114,230213,459112,753812,107411,513910,967810,46449,99969,5694 3415,237014,368113,576612,854012,192911,586911,030210,517810,04539,6086 3515,390614,498213,687012,947712,272511,654611,087810,566810,08709,6442 3615,536114,621013,790613,035212,346511,717211,140810,611810,12519,6765 3715,674014,736813,887913,117012,415411,775211,189710,653010,15999,7059 3815,804714,846013,979213,193512,479411,828911,234710,690810,19179,7327 3915,928714,949114,065013,264912,539011,878611,276310,725510,22079,7570 4016,046115,046314,145513,331712,594411,924611,314510,757410,24729,7791 4116,157515,138014,221213,394112,646011,967211,349810,786610,27159,7991 4216,263015,224514,292213,452412,693912,006711,382310,813410,29369,8174 4316,363015,306214,358813,507012,738512,043211,412310,838010,31389,8340 4416,457915,383214,421413,557912,780012,077111,439910,860510,33229,8491 4516,547715,455814,480213,605512,818612,108411,465310,881210,34909,8628 4616,632915,524414,535413,650012,854512,137411,488810,900210,36449,8753 4716,713715,589014,587313,691612,887912,164311,510410,917610,37859,8866 4816,790215,650014,635913,730512,919012,189111,530310,933610,39139,8969 4916,862815,707614,681613,766812,947912,212211,548710,948210,40309,9063 5016,931515,761914,724513,800712,974812,233511,565610,961710,41379,9148 5116,996715,813114,764813,832512,999812,253211,581210,974010,42359,9226 5217,058515,861414,802613,862113,023112,271511,595610,985310,43249,9296 5317,117015,907014,838213,889813,044712,288411,608810,995710,44059,9360 5417,172615,950014,871513,915713,064912,304111,621011,005310,44809,9418 5517,225215,990514,902813,939913,083612,318611,632311,014010,45489,9471 5617,275016,028814,932213,962613,101012,332111,642711,022010,46109,9519 5717,322316,064914,959813,983713,117212,344511,652211,029410,46679,9563 5817,367116,099014,985814,003513,132312,356011,661011,036110,47189,9603 5917,409616,131115,010114,021913,146312,366711,669211,042310,47669,9639 6017,449916,161415,033014,039213,159412,376611,676611,048010,48099,9672 6117,488016,190015,054414,055313,171512,385711,683511,053210,48489,9701 6217,524216,217015,074614,070413,182812,394211,689911,058010,48849,9729 6317,558516,242515,093514,084513,193312,402011,695811,062410,49179,9753 6417,591016,266515,111314,097613,203112,409311,701211,066410,49479,9776 6517,621816,289115,128014,109913,212212,416011,706111,070110,49759,9796 6617,651016,310515,143614,121413,220612,422211,710711,073510,50009,9815 6717,678616,330715,158314,132213,228512,428011,715011,076610,50229,9831 6817,704916,349715,172114,142213,235812,433311,718911,079410,50439,9847 6917,729716,367615,185114,151613,242612,438211,722411,082010,50629,9861 7017,753316,384515,197314,160413,248912,442811,725811,084410,50809,9873 7117,775616,400515,208714,168613,254812,447111,728811,086710,50969,9885 7217,796816,415615,219514,176313,260312,451011,731611,088710,51109,9895 7317,816916,429815,229514,183413,265412,454611,734211,090510,51249,9905 7417,835916,443215,239014,190113,270112,458011,736611,092210,51369,9914 7517,853916,455815,247914,196413,274512,461111,738811,093810,51479,9921 7617,871016,467815,256214,202213,278612,464011,740811,095210,51579,9929 7717,887216,479015,264114,207713,282512,466611,742711,096510,51669,9935 7817,902616,489715,271414,212813,286012,469111,744411,097710,51749,9941 7917,917216,499715,278314,217513,289312,471411,746011,098810,51829,9946 8017,931016,509115,284814,222013,292412,473511,747511,099810,51899,9951 8117,944016,518015,290914,226213,295212,475511,748811,100810,51969,9956 8217,956416,526515,296614,230113,297912,477311,750111,101610,52019,9960 8317,968216,534415,302014,233713,300412,479011,751211,102410,52079,9963 8417,979316,541915,307014,237113,302712,480511,752311,103110,52129,9967 8517,989916,548915,311814,240313,304812,482011,753211,103810,52169,9970 8617,999916,555615,316214,243313,306812,483311,754111,104410,52209,9972 8718,009416,561915,320414,246013,308712,484511,755011,105010,52249,9975 8818,018416,567815,324314,248613,310412,485711,755711,105510,52279,9977 8918,026916,573415,328014,251113,312012,486811,756411,105910,52309,9979 9018,035016,578715,331514,253313,313512,487711,757111,106410,52339,9981 9118,042616,583715,334714,255413,314912,488611,757711,106710,52369,9983 9218,049916,588415,337714,257413,316112,489511,758211,107110,52389,9984 9318,056716,592815,340614,259313,317312,490311,758711,107410,52409,9986 9418,063316,597015,343314,261013,318512,491011,759211,107710,52429,9987 9518,069416,600915,345814,262613,319512,491711,759611,108010,52449,9988 9618,075316,604715,348214,264113,320512,492311,760011,108310,52469,9989 9718,080916,608215,350414,265513,321412,492811,760411,108510,52479,9990 9818,086116,611515,352514,266913,322212,493411,760711,108710,52499,9991 9918,091116,614615,354514,268113,323012,493911,761011,108910,52509,9992 10018,095816,617515,356314,269313,323712,494311,761311,109110,52519,9993 Berechnungsformel für die der Tabelle nicht zu entnehmenden Vervielfältiger (Barwertfaktoren für die Kapitalisierung): Vervielfältiger = q = 1 + Zinssatz, wobei Zinssatz = p = Zinsfuß n = Restnutzungsdauer / Restlaufzeit Das jeweilige Berechnungsergebnis ist kaufmännisch auf vier Nachkommastellen zu runden. ## Fußnoten (+++ Anlage 21: Zur Anwendung vgl. § 265 +++) --- — Bewertungsgesetz Amtliche Fassung: https://www.gesetze-im-internet.de/bewg/index.html Quelle: gesetze-im-internet.de. Nicht-amtliche Wiedergabe.