Rz. 110
[Autor/Stand] Ab 1995 Anlage 9 (zu § 14 BewG)
Kapitalwert einer lebenslänglichen Nutzung oder Leistung im Jahresbetrag von einem Euro (ab 1.1.1995 bis 31.12.2008).
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
0 | 17,908 | 18,136 |
1 | 18,040 | 18,239 |
2 | 18,019 | 18,227 |
3 | 17,992 | 18,210 |
4 | 17,961 | 18,189 |
5 | 17,927 | 18,166 |
6 | 17,891 | 18,142 |
7 | 17,853 | 18,115 |
8 | 17,813 | 18,087 |
9 | 17,769 | 18,058 |
10 | 17,723 | 18,026 |
11 | 17,674 | 17,993 |
12 | 17,623 | 17,958 |
13 | 17,569 | 17,921 |
14 | 17,512 | 17,882 |
15 | 17,453 | 17,842 |
16 | 17,393 | 17,800 |
17 | 17,332 | 17,756 |
18 | 17,272 | 17,712 |
19 | 17,212 | 17,665 |
20 | 17,151 | 17,616 |
21 | 17,086 | 17,564 |
22 | 17,018 | 17,510 |
23 | 16,945 | 17,452 |
24 | 16,867 | 17,392 |
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
25 | 16,785 | 17,328 |
26 | 16,699 | 17,261 |
27 | 16,608 | 17,190 |
28 | 16,512 | 17,116 |
29 | 16,411 | 17,038 |
30 | 16,306 | 16,956 |
31 | 16,196 | 16,870 |
32 | 16,080 | 16,781 |
33 | 15,960 | 16,687 |
34 | 15,833 | 16,589 |
35 | 15,700 | 16,486 |
36 | 15,562 | 16,379 |
37 | 15,417 | 16,267 |
38 | 15,267 | 16,150 |
39 | 15,109 | 16,029 |
40 | 14,945 | 15,902 |
41 | 14,775 | 15,770 |
42 | 14,598 | 15,632 |
43 | 14,415 | 15,489 |
44 | 14,225 | 15,341 |
45 | 14,030 | 15,186 |
46 | 13,828 | 15,025 |
47 | 13,620 | 14,858 |
48 | 13,406 | 14,684 |
49 | 13,187 | 14,503 |
50 | 12,961 | 14,316 |
51 | 12,730 | 14,122 |
52 | 12,494 | 13,920 |
53 | 12,253 | 13,711 |
54 | 12,008 | 13,495 |
55 | 11,759 | 13,271 |
56 | 11,506 | 13,040 |
57 | 11,249 | 12,801 |
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
58 | 10,987 | 12,553 |
59 | 10,720 | 12,298 |
60 | 10,448 | 12,034 |
61 | 10,171 | 11,763 |
62 | 9,889 | 11,484 |
63 | 9,603 | 11,197 |
64 | 9,313 | 10,903 |
65 | 9,019 | 10,601 |
66 | 8,723 | 10,292 |
67 | 8,422 | 9,977 |
68 | 8,120 | 9,654 |
69 | 7,816 | 9,325 |
70 | 7,511 | 8,990 |
71 | 7,206 | 8,650 |
72 | 6,904 | 8,307 |
73 | 6,604 | 7,962 |
74 | 6,310 | 7,616 |
75 | 6,020 | 7,271 |
76 | 5,738 | 6,930 |
77 | 5,464 | 6,592 |
78 | 5,198 | 6,261 |
79 | 4,941 | 5,937 |
80 | 4,693 | 5,622 |
81 | 4,456 | 5,317 |
82 | 4,228 | 5,022 |
83 | 4,010 | 4,739 |
84 | 3,802 | 4,468 |
85 | 3,603 | 4,210 |
86 | 3,415 | 3,964 |
87 | 3,235 | 3,731 |
88 | 3,065 | 3,511 |
89 | 2,904 | 3,304 |
90 | 2,753 | 3,109 |
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
91 | 2,609 | 2,927 |
92 | 2,475 | 2,756 |
93 | 2,348 | 2,597 |
94 | 2,229 | 2,448 |
95 | 2,118 | 2,310 |
96 | 2,014 | 2,183 |
97 | 1,917 | 2,064 |
98 | 1,826 | 1,955 |
99 | 1,741 | 1,854 |
100 | 1,662 | 1,761 |
101 | 1,589 | 1,675 |
102 | 1,520 | 1,595 |
103 | 1,455 | 1,522 |
104 | 1,394 | 1,453 |
105 | 1,334 | 1,387 |
106 | 1,272 | 1,318 |
107 | 1,199 | 1,238 |
108 | 1,095 | 1,125 |
109 | 0,908 | 0,924 |
110 und darüber | 0,500 | 0,500 |
Rz. 111
[Autor/Stand] Bis einschließlich 1994 Anlage 9
Kapitalwert einer lebenslänglichen Nutzung oder Leistung im Jahreswert von einer Deutschen Mark
Der Kapitalwert ist nach der "Allgemeinen Sterbetafel für die Bundesrepublik Deutschland 1960/62" unter Berücksichtigung von Zwischenzinsen und Zinseszinsen mit 5,5 Prozent errechnet worden. Der Kapitalwert der Tabelle ist der Mittelwert zwischen dem Kapitalwert für jährlich vorschüssige und jährlich nachschüssige Zahlungsweise.
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
0 | 17,269 | 17,611 |
1 | 17,839 | 18,068 |
2 | 17,835 | 18,071 |
3 | 17,814 | 18,058 |
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
4 | 17,785 | 18,038 |
5 | 17,751 | 18,015 |
6 | 17,765 | 17,989 |
7 | 17,675 | 17,959 |
8 | 17,631 | 17,927 |
9 | 17,583 | 17,892 |
10 | 17,532 | 17,854 |
11 | 17,476 | 17,814 |
12 | 17,418 | 17,771 |
13 | 17,357 | 17,726 |
14 | 17,293 | 17,679 |
15 | 17,227 | 17,630 |
16 | 17,160 | 17,580 |
17 | 17,093 | 17,528 |
18 | 17,027 | 17,473 |
19 | 16,961 | 17,417 |
20 | 16,890 | 17,359 |
21 | 16,830 | 17,297 |
22 | 16,760 | 17,232 |
23 | 16,687 | 17,163 |
24 | 16,608 | 17,0(0 |
25 | 16,524 | 17,015 |
26 | 16,434 | 16,935 |
27 | 16,338 | 16,853 |
28 | 16,236 | 16,767 |
29 | 16,130 | 16,637 |
30 | 16,017 | 16,583 |
31 | 15,898 | 16,484 |
32 | 15,774 | 16,381 |
33 | 15,643 | 16,273 |
34 | 15,506 | 16,160 |
35 | 15,362 | 16,043 |
36 | 15,213 | 15,920 |
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
37 | 15,056 | 15,793 |
38 | 14,894 | 15,660 |
39 | 14,724 | 15,521 |
40 | 14,548 | 15,337 |
41 | 14,365 | 15,227 |
42 | 14,174 | 15,071 |
43 | 13,975 | 14,908 |
44 | 13,769 | 14,7139 |
45 | 13,555 | 14,563 |
46 | 13,334 | 14,381 |
47 | 13,106 | 14,193 |
48 | 12,872 | 13,997 |
49 | 12,632 | 13,794 |
50 | 12,384 | 13,583 |
51 | 12,132 | 13,364 |
52 | 11,873 | 13,138 |
53 | 11,611 | 12,903 |
54 | 11,344 | 12,659 |
55 | 11,075 | 12,407 |
56 | 10,803 | 12,147 |
57 | 10,530 | 11,879 |
58 | 10,255 | 11,602 |
59 | 9,980 | 11,318 |
60 | 9,705 | 11,026 |
61 | 9,430 | 10,723 |
62 | 9,156 | 10,421 |
63 | 8,881 | 10,108 |
64 | 8,607 | 9,790 |
65 | 8,332 | 9,467 |
66 | 8,057 | 9,140 |
67 | 7,780 | 8,809 |
67 | 7,780 | 8,809 |
68 | 7,502 | 8,475 |
Vollendetes Lebensalter in Jahren | Männer | Frauen |
---|---|---|
69 | 7,223 | 8,140 |
70 | 6,942 | 7,802 |
71 | 6,660 | 7,465 |
72 | 6,379 | 7,130 |
73 | 6,100 | 6,799 |
74 | 5,824 | 6,473 |
75 | 5,553 | 6,153 |
76 | 5,288 | 5,842 |
77 | 5,028 | 5,540 |
78 | 4,773 | 5,248 |
79 | 4,525 | 4,966 |
80 | 4,284 | 4,695 |
81 | 4,052 | 4,436 |
82 | 3,830 | 4,189 |
83 | 3,617 | 3,954 |
84 | 3,415 | 3,733 |
85 | 3,221 | 3,523 |
86 | 3,035 | 3,325 |
87 | 2,857 | 3,139 |
88 | 2,689 | 2,963 |
89 | 2,534 | 2,802 |
90 | 2,394 | 2,658 |
91 | 2,272 | 2,528 |
92 | 2,162 | 2,411 |
93 | 2,065 | 2,308 |
94 | 1,978 | 2,217 |
95 | 1,901 | 2,136 |
96 | 1,835 | 2,067 |
97 | 1,780 | 2,006 |
98 | 1,722 | 1,955 |
99 | 1,682 | 1,908 |
100 und darüber | 1,634 | 1,874 |
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