--- title: "Anlage 41 BewG — (zu § 257 Absatz 2) Abzinsungsfaktoren" canonical: "https://juralernen.de/gesetze/bewg/anlage-41" jurisdiction: "Deutschland (Bundesrecht)" language: "de" source: "https://www.gesetze-im-internet.de/bewg/index.html" updated: "2026-05-15T12:04:37+00:00" --- # Anlage 41 BewG — (zu § 257 Absatz 2) Abzinsungsfaktoren (Fundstelle: BGBl. I 2019, 1841 – 1846) Rest- nutzungs- dauer (Jahre)Zinssatz 1,5 %1,6 %1,7 %1,8 %1,9 %2,0 %2,1 %2,2 %2,3 %2,4 %2,5 %   10,98520,98430,98330,98230,98140,98040,97940,97850,97750,97660,9756   20,97070,96880,96680,96490,96310,96120,95930,95740,95550,95370,9518   30,95630,95350,95070,94790,94510,94230,93960,93680,93410,93130,9286   40,94220,93850,93480,93110,92750,92380,92020,91660,91310,90950,9060   50,92830,92370,91920,91470,91020,90570,90130,89690,89250,88820,8839   60,91450,90920,90380,89850,89320,88800,88280,87760,87250,86740,8623   70,90100,89480,88870,88260,87660,87060,86460,85870,85280,84700,8413   80,88770,88070,87380,86700,86020,85350,84680,84020,83370,82720,8207   90,87460,86690,85920,85170,84420,83680,82940,82210,81490,80780,8007  100,86170,85320,84490,83660,82840,82030,81230,80440,79660,78890,7812  110,84890,83980,83070,82180,81300,80430,79560,78710,77870,77040,7621  120,83640,82660,81690,80730,79780,78850,77930,77020,76120,75230,7436  130,82400,81350,80320,79300,78300,77300,76320,75360,74410,73470,7254  140,81180,80070,78980,77900,76840,75790,74750,73740,72730,71750,7077  150,79990,78810,77660,76520,75400,74300,73220,72150,71100,70060,6905  160,78800,77570,76360,75170,74000,72840,71710,70600,69500,68420,6736  170,77640,76350,75080,73840,72620,71420,70240,69080,67940,66820,6572  180,76490,75150,73830,72530,71260,70020,68790,67590,66410,65250,6412  190,75360,73960,72590,71250,69930,68640,67380,66140,64920,63720,6255  200,74250,72800,71380,69990,68630,67300,65990,64710,63460,62230,6103  210,73150,71650,70190,68750,67350,65980,64630,63320,62030,60770,5954  220,72070,70520,69010,67540,66090,64680,63300,61960,60640,59350,5809  230,71000,69410,67860,66340,64860,63420,62000,60620,59270,57960,5667  240,69950,68320,66730,65170,63650,62170,60730,59320,57940,56600,5529  250,68920,67240,65610,64020,62470,60950,59480,58040,56640,55270,5394  260,67900,66190,64510,62890,61300,59760,58250,56790,55360,53980,5262  270,66900,65140,63440,61770,60160,58590,57060,55570,54120,52710,5134  280,65910,64120,62380,60680,59040,57440,55880,54370,52900,51480,5009  290,64940,63110,61330,59610,57940,56310,54730,53200,51710,50270,4887  300,63980,62110,60310,58560,56860,55210,53610,52060,50550,49090,4767  310,63030,61140,59300,57520,55800,54120,52510,50940,49410,47940,4651  320,62100,60170,58310,56500,54760,53060,51430,49840,48300,46820,4538  330,61180,59230,57330,55500,53730,52020,50370,48770,47220,45720,4427  340,60280,58290,56380,54520,52730,51000,49330,47720,46160,44650,4319  350,59390,57370,55430,53560,51750,50000,48320,46690,45120,43600,4214  360,58510,56470,54510,52610,50780,49020,47320,45680,44100,42580,4111  370,57640,55580,53600,51680,49840,48060,46350,44700,43110,41580,4011  380,56790,54710,52700,50770,48910,47120,45400,43740,42140,40610,3913  390,55950,53850,51820,49870,48000,46190,44460,42800,41200,39660,3817  400,55130,53000,50950,48990,47100,45290,43550,41880,40270,38730,3724  410,54310,52160,50100,48120,46220,44400,42650,40970,39360,37820,3633  420,53510,51340,49260,47270,45360,43530,41780,40090,38480,36930,3545  430,52720,50530,48440,46440,44520,42680,40920,39230,37610,36070,3458  440,51940,49740,47630,45610,43690,41840,40070,38380,36770,35220,3374  450,51170,48950,46830,44810,42870,41020,39250,37560,35940,34400,3292  460,50420,48180,46050,44020,42070,40220,38440,36750,35130,33590,3211  470,49670,47420,45280,43240,41290,39430,37650,35960,34340,32800,3133  480,48940,46680,44520,42470,40520,38650,36880,35180,33570,32030,3057  490,48210,45940,43780,41720,39760,37900,36120,34430,32820,31280,2982  500,47500,45220,43050,40980,39020,37150,35380,33690,32080,30550,2909  510,46800,44510,42330,40260,38290,36420,34650,32960,31360,29830,2838  520,46110,43810,41620,39550,37580,35710,33940,32250,30650,29130,2769  530,45430,43120,40930,38850,36880,35010,33240,31560,29960,28450,2702  540,44750,42440,40240,38160,36190,34320,32550,30880,29290,27780,2636  550,44090,41770,39570,37490,35520,33650,31880,30210,28630,27130,2572  560,43440,41110,38910,36820,34850,32990,31230,29560,27990,26500,2509  570,42800,40460,38260,36170,34200,32340,30590,28930,27360,25880,2448  580,42170,39830,37620,35530,33570,31710,29960,28300,26740,25270,2388  590,41540,39200,36990,34900,32940,31090,29340,27690,26140,24680,2330  600,40930,38580,36370,34290,32330,30480,28740,27100,25550,24100,2273  610,40320,37970,35760,33680,31720,29880,28150,26520,24980,23530,2217  620,39730,37380,35160,33090,31130,29290,27570,25940,24420,22980,2163  630,39140,36790,34580,32500,30550,28720,27000,25390,23870,22440,2111  640,38560,36210,34000,31930,29980,28160,26450,24840,23330,21920,2059  650,37990,35640,33430,31360,29420,27610,25900,24300,22810,21400,2009  660,37430,35080,32870,30810,28870,27060,25370,23780,22300,20900,1960  670,36880,34520,32320,30260,28340,26530,24850,23270,21790,20410,1912  680,36330,33980,31780,29730,27810,26010,24340,22770,21300,19930,1865  690,35800,33450,31250,29200,27290,25500,23840,22280,20820,19470,1820  700,35270,32920,30730,28690,26780,25000,23350,21800,20360,19010,1776  710,34750,32400,30210,28180,26280,24510,22870,21330,19900,18570,1732  720,34230,31890,29710,27680,25790,24030,22390,20870,19450,18130,1690  730,33730,31390,29210,27190,25310,23560,21930,20420,19010,17710,1649  740,33230,30890,28720,26710,24840,23100,21480,19980,18590,17290,1609  750,32740,30410,28240,26240,24370,22650,21040,19550,18170,16890,1569  760,32250,29930,27770,25770,23920,22200,20610,19130,17760,16490,1531  770,31780,29460,27310,25320,23470,21770,20180,18720,17360,16100,1494  780,31310,28990,26850,24870,23040,21340,19770,18320,16970,15730,1457  790,30840,28540,26400,24430,22610,20920,19360,17920,16590,15360,1422  800,30390,28090,25960,24000,22190,20510,18960,17540,16220,15000,1387  810,29940,27640,25530,23570,21770,20110,18570,17160,15850,14650,1353  820,29500,27210,25100,23160,21370,19710,18190,16790,15500,14300,1320  830,29060,26780,24680,22750,20970,19330,17820,16430,15150,13970,1288  840,28630,26360,24270,22350,20580,18950,17450,16070,14810,13640,1257  850,28210,25940,23860,21950,20190,18580,17090,15730,14470,13320,1226  860,27790,25540,23460,21560,19820,18210,16740,15390,14150,13010,1196  870,27380,25130,23070,21180,19450,17860,16400,15060,13830,12700,1167  880,26980,24740,22690,20810,19080,17510,16060,14730,13520,12410,1138  890,26580,24350,22310,20440,18730,17160,15730,14420,13220,12110,1111  900,26190,23960,21930,20080,18380,16830,15410,14110,12920,11830,1084  910,25800,23590,21570,19720,18040,16500,15090,13800,12630,11550,1057  920,25420,23220,21210,19370,17700,16170,14780,13510,12340,11280,1031  930,25040,22850,20850,19030,17370,15860,14470,13210,12070,11020,1006  940,24670,22490,20500,18690,17050,15540,14180,12930,11790,10760,0982  950,24310,22140,20160,18360,16730,15240,13890,12650,11530,10510,0958  960,23950,21790,19820,18040,16420,14940,13600,12380,11270,10260,0934  970,23590,21440,19490,17720,16110,14650,13320,12110,11020,10020,0912  980,23240,21110,19170,17410,15810,14360,13050,11850,10770,09790,0889  990,22900,20770,18850,17100,15520,14080,12780,11600,10530,09560,0868 1000,22560,20450,18530,16800,15230,13800,12510,11350,10290,09330,0846 Rest- nutzungs- dauer (Jahre)Zinssatz 2,6 %2,7 %2,8 %2,9 %3,0 %3,5 %4 %4,5 %   10,97470,97370,97280,97180,97090,96620,96150,9569   20,95000,94810,94630,94440,94260,93350,92460,9157   30,92590,92320,92050,91780,91510,90190,88900,8763   40,90240,89890,89540,89190,88850,87140,85480,8386   50,87960,87530,87100,86680,86260,84200,82190,8025   60,85730,85230,84730,84240,83750,81350,79030,7679   70,83550,82990,82420,81860,81310,78600,75990,7348   80,81440,80800,80180,79560,78940,75940,73070,7032   90,79370,78680,77990,77310,76640,73370,70260,6729  100,77360,76610,75870,75140,74410,70890,67560,6439  110,75400,74600,73800,73020,72240,68490,64960,6162  120,73490,72640,71790,70960,70140,66180,62460,5897  130,71630,70730,69840,68960,68100,63940,60060,5643  140,69810,68870,67940,67020,66110,61780,57750,5400  150,68040,67060,66090,65130,64190,59690,55530,5167  160,66320,65290,64290,63290,62320,57670,53390,4945  170,64640,63580,62530,61510,60500,55720,51340,4732  180,63000,61910,60830,59780,58740,53840,49360,4528  190,61400,60280,59170,58090,57030,52020,47460,4333  200,59850,58690,57560,56450,55370,50260,45640,4146  210,58330,57150,55990,54860,53750,48560,43880,3968  220,56850,55650,54470,53320,52190,46920,42200,3797  230,55410,54190,52990,51810,50670,45330,40570,3634  240,54010,52760,51540,50350,49190,43800,39010,3477  250,52640,51370,50140,48930,47760,42310,37510,3327  260,51310,50020,48770,47560,46370,40880,36070,3184  270,50010,48710,47440,46220,45020,39500,34680,3047  280,48740,47430,46150,44910,43710,38170,33350,2916  290,47500,46180,44900,43650,42430,36870,32070,2790  300,46300,44970,43670,42420,41200,35630,30830,2670  310,45130,43780,42480,41220,40000,34420,29650,2555  320,43980,42630,41330,40060,38830,33260,28510,2445  330,42870,41510,40200,38930,37700,32130,27410,2340  340,41780,40420,39110,37830,36600,31050,26360,2239  350,40720,39360,38040,36770,35540,30000,25340,2143  360,39690,38320,37000,35730,34500,28980,24370,2050  370,38690,37320,36000,34720,33500,28000,23430,1962  380,37710,36330,35020,33750,32520,27060,22530,1878  390,36750,35380,34060,32790,31580,26140,21660,1797  400,35820,34450,33130,31870,30660,25260,20830,1719  410,34910,33540,32230,30970,29760,24400,20030,1645  420,34030,32660,31350,30100,28900,23580,19260,1574  430,33160,31800,30500,29250,28050,22780,18520,1507  440,32320,30970,29670,28430,27240,22010,17800,1442  450,31500,30150,28860,27630,26440,21270,17120,1380  460,30710,29360,28070,26850,25670,20550,16460,1320  470,29930,28590,27310,26090,24930,19850,15830,1263  480,29170,27840,26570,25350,24200,19180,15220,1209  490,28430,27100,25840,24640,23500,18530,14630,1157  500,27710,26390,25140,23950,22810,17910,14070,1107  510,27010,25700,24450,23270,22150,17300,13530,1059  520,26320,25020,23790,22620,21500,16710,13010,1014  530,25660,24370,23140,21980,20880,16150,12510,0970  540,25010,23720,22510,21360,20270,15600,12030,0928  550,24370,23100,21900,20760,19680,15080,11570,0888  560,23750,22490,21300,20170,19100,14570,11120,0850  570,23150,21900,20720,19600,18550,14070,10690,0814  580,22570,21330,20160,19050,18010,13600,10280,0778  590,21990,20770,19610,18510,17480,13140,09890,0745  600,21440,20220,19070,17990,16970,12690,09510,0713  610,20890,19690,18550,17480,16480,12260,09140,0682  620,20360,19170,18050,16990,16000,11850,08790,0653  630,19850,18670,17560,16510,15530,11450,08450,0625  640,19350,18180,17080,16050,15080,11060,08130,0598  650,18850,17700,16610,15600,14640,10690,07810,0572  660,18380,17230,16160,15160,14210,10330,07510,0547  670,17910,16780,15720,14730,13800,09980,07220,0524  680,17460,16340,15290,14310,13400,09640,06950,0501  690,17020,15910,14880,13910,13010,09310,06680,0480  700,16580,15490,14470,13520,12630,09000,06420,0459  710,16160,15080,14080,13140,12260,08690,06170,0439  720,15750,14690,13690,12770,11900,08400,05940,0420  730,15350,14300,13320,12410,11560,08120,05710,0402  740,14970,13920,12960,12060,11220,07840,05490,0385  750,14590,13560,12600,11720,10890,07580,05280,0368  760,14220,13200,12260,11390,10580,07320,05080,0353  770,13860,12860,11930,11070,10270,07070,04880,0337  780,13510,12520,11600,10750,09970,06830,04690,0323  790,13160,12190,11290,10450,09680,06600,04510,0309  800,12830,11870,10980,10160,09400,06380,04340,0296  810,12500,11560,10680,09870,09120,06160,04170,0283  820,12190,11250,10390,09590,08860,05960,04010,0271  830,11880,10960,10110,09320,08600,05750,03860,0259  840,11580,10670,09830,09060,08350,05560,03710,0248  850,11280,10390,09560,08800,08110,05370,03570,0237  860,11000,10110,09300,08560,07870,05190,03430,0227  870,10720,09850,09050,08320,07640,05010,03300,0217  880,10450,09590,08800,08080,07420,04840,03170,0208  890,10180,09340,08560,07850,07200,04680,03050,0199  900,09930,09090,08330,07630,06990,04520,02930,0190  910,09670,08850,08100,07420,06790,04370,02820,0182  920,09430,08620,07880,07210,06590,04220,02710,0174  930,09190,08390,07670,07000,06400,04080,02610,0167  940,08960,08170,07460,06810,06210,03940,02510,0160  950,08730,07960,07260,06620,06030,03810,02410,0153  960,08510,07750,07060,06430,05860,03680,02320,0146  970,08290,07550,06870,06250,05690,03550,02230,0140  980,08080,07350,06680,06070,05520,03430,02140,0134  990,07880,07150,06500,05900,05360,03320,02060,0128 1000,07680,06970,06320,05730,05200,03210,01980,0123 Berechnungsvorschrift für die Abzinsungsfaktoren (Barwertfaktoren für die Abzinsung): q = 1 + LZ wobei LZ = Zinssatz (Liegenschaftszinssatz) n = Restnutzungsdauer p = Zinsfuß --- — Bewertungsgesetz Amtliche Fassung: https://www.gesetze-im-internet.de/bewg/index.html Quelle: gesetze-im-internet.de. Nicht-amtliche Wiedergabe.