Bundesrecht - tagaktuell konsolidiert - alle Fassungen seit 2006
Vorschriftensuche
 

Anlage 41 - Grundsteuer-Reformgesetz (GrStRefG)

G. v. 26.11.2019 BGBl. I S. 1794 (Nr. 43); zuletzt geändert durch Artikel 34 Abs. 6 G. v. 22.12.2023 BGBl. 2023 I Nr. 411
Geltung ab 01.01.2025, abweichend siehe Artikel 18
| |

Anlage 41 (zu § 257 Absatz 2) Abzinsungsfaktoren



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):

Abzinsungsfaktor = 1 / qn

q = 1 + LZ wobei LZ = p / 100
LZ = Zinssatz (Liegenschaftszinssatz)
n = Restnutzungsdauer
p = Zinsfuß