| 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 |
| 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 |
| 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 |
| 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 |
0,500 |
0,500 |
(Anlage 9 zu § 14 BewG)
Der Kapitalwert ist nach der "Sterbetafel für die Bundesrepublik Deutschland 1986/88; Gebietsstand seit dem 3. Oktober 1990" unter Berücksichtigung von Zwischenzinsen und Zinseszinsen mit 5,5 vom Hundert errechnet worden. Der Kapitalwert der Tabelle ist der Mittelwert zwischen dem Kapitalwert für jährlich vorschüssige und jährlich nachschüssige Zahlungsweise.
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