Zusatzinformationen | |
---|---|
Materie: | Steuer |
betroffene Normen: | § 16 Abs. 1 EStG 1988, Einkommensteuergesetz 1988, BGBl. Nr. 400/1988 |
Schlagworte: | Renten, Kaufpreisrente, Versorgungsrente, Unterhaltsrente, Rentenlegat, Kapitalisierung, Sterbetafel, Betriebsübertragung, Absetzung für Abnutzung, Sonderausgaben |
Verweise: | § 2 BewG 1955, Bewertungsgesetz 1955, BGBl. Nr. 148/1955 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Frauen je Jahrgang (Faktor ly) | |||||
1900-1909 | 1910-1919 | 1920-1929 | 1930-1939 | 1940-1949 | 1950-1959 | |
20 | - | - | - | - | - | - |
21 | - | - | - | - | - | - |
22 | - | - | - | - | - | - |
23 | - | - | - | - | - | - |
24 | - | - | - | - | - | - |
25 | - | - | - | - | - | - |
26 | - | - | - | - | - | - |
27 | - | - | - | - | - | 99.639 |
28 | - | - | - | - | - | 99.579 |
29 | - | - | - | - | - | 99.517 |
30 | - | - | - | - | - | 99.454 |
31 | - | - | - | - | - | 99.389 |
32 | - | - | - | - | - | 99.321 |
33 | - | - | - | - | - | 99.252 |
34 | - | - | - | - | - | 99.179 |
35 | - | - | - | - | - | 99.103 |
36 | - | - | - | - | - | 99.025 |
37 | - | - | - | - | 98.844 | 98.942 |
38 | - | - | - | - | 98.732 | 98.855 |
39 | - | - | - | - | 98.613 | 98.763 |
40 | - | - | - | - | 98.489 | 98.666 |
41 | - | - | - | - | 98.356 | 98.563 |
42 | - | - | - | - | 98.216 | 98.453 |
43 | - | - | - | - | 98.065 | 98.336 |
44 | - | - | - | - | 97.905 | 98.210 |
45 | - | - | - | - | 97.734 | 98.076 |
46 | - | - | - | - | 97.551 | 97.931 |
47 | - | - | - | 97.156 | 97.353 | 97.774 |
48 | - | - | - | 96.888 | 97.141 | 97.606 |
49 | - | - | - | 96.600 | 96.912 | 97.424 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Frauen je Jahrgang (Faktor ly) | |||||
1900-1909 | 1910-1919 | 1920-1929 | 1930-1939 | 1940-1949 | 1950-1959 | |
50 | - | - | - | 96.291 | 96.666 | 97.227 |
51 | - | - | - | 95.960 | 96.401 | 97.016 |
52 | - | - | - | 95.607 | 96.118 | 96.788 |
53 | - | - | - | 95.229 | 95.814 | 96.543 |
54 | - | - | - | 94.827 | 95.490 | 96.281 |
55 | - | - | - | 94.399 | 95.143 | 96.000 |
56 | - | - | - | 93.944 | 94.774 | 95.700 |
57 | - | - | 93.030 | 93.462 | 94.381 | 95.379 |
58 | - | - | 92.402 | 92.951 | 93.962 | 95.036 |
59 | - | - | 91.738 | 92.409 | 93.517 | 94.671 |
60 | - | - | 91.037 | 91.833 | 93.043 | 94.279 |
61 | - | - | 90.295 | 91.222 | 92.537 | 93.861 |
62 | - | - | 89.510 | 90.572 | 91.998 | 93.413 |
63 | - | - | 88.677 | 89.881 | 91.421 | 92.932 |
64 | - | - | 87.794 | 89.144 | 90.803 | 92.415 |
65 | - | - | 86.853 | 88.355 | 90.141 | 91.859 |
66 | - | - | 85.850 | 87.511 | 89.427 | 91.257 |
67 | - | 83.958 | 84.777 | 86.603 | 88.657 | 90.604 |
68 | - | 82.587 | 83.625 | 85.623 | 87.822 | 89.894 |
69 | - | 81.120 | 82.385 | 84.563 | 86.914 | 89.118 |
70 | - | 79.543 | 81.043 | 83.410 | 85.922 | 88.266 |
71 | - | 77.841 | 79.588 | 82.151 | 84.833 | 87.327 |
72 | - | 75.998 | 78.000 | 80.771 | 83.633 | 86.286 |
73 | - | 73.994 | 76.262 | 79.250 | 82.302 | 85.126 |
74 | - | 71.809 | 74.354 | 77.570 | 80.823 | 83.829 |
75 | - | 69.430 | 72.259 | 75.711 | 79.176 | 82.377 |
76 | - | 66.847 | 69.966 | 73.661 | 77.348 | 80.754 |
77 | 62.451 | 64.061 | 67.470 | 71.413 | 75.327 | 78.948 |
78 | 59.073 | 61.085 | 64.778 | 68.966 | 73.110 | 76.953 |
79 | 55.542 | 57.939 | 61.903 | 66.327 | 70.700 | 74.767 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Frauen je Jahrgang (Faktor ly) | |||||
1900-1909 | 1910-1919 | 1920-1929 | 1930-1939 | 1940-1949 | 1950-1959 | |
80 | 51.887 | 54.641 | 58.856 | 63.504 | 68.097 | 72.386 |
81 | 48.134 | 51.211 | 55.648 | 60.500 | 65.301 | 69.806 |
82 | 44.311 | 47.666 | 52.293 | 57.321 | 62.312 | 67.022 |
83 | 40.419 | 44.005 | 48.779 | 53.953 | 59.109 | 64.009 |
84 | 36.488 | 40.247 | 45.122 | 50.401 | 55.693 | 60.761 |
85 | 32.574 | 36.441 | 41.360 | 46.697 | 52.084 | 57.290 |
86 | 28.729 | 32.633 | 37.535 | 42.873 | 48.308 | 53.614 |
87 | 24.965 | 28.832 | 33.647 | 38.926 | 44.354 | 49.712 |
88 | 21.366 | 25.120 | 29.780 | 34.931 | 40.289 | 45.644 |
89 | 18.017 | 21.589 | 26.025 | 30.980 | 36.202 | 41.491 |
90 | 14.941 | 18.267 | 22.417 | 27.110 | 32.127 | 37.282 |
91 | 12.172 | 15.203 | 19.012 | 23.382 | 28.127 | 33.080 |
92 | 9.742 | 12.442 | 15.871 | 19.867 | 24.280 | 28.964 |
93 | 7.649 | 9.997 | 13.020 | 16.604 | 20.634 | 24.986 |
94 | 5.889 | 7.883 | 10.489 | 13.637 | 17.245 | 21.215 |
95 | 4.431 | 6.080 | 8.272 | 10.975 | 14.134 | 17.679 |
96 | 3.256 | 4.582 | 6.378 | 8.640 | 11.341 | 14.433 |
97 | 2.334 | 3.370 | 4.802 | 6.646 | 8.895 | 11.525 |
98 | 1.631 | 2.416 | 3.525 | 4.984 | 6.806 | 8.981 |
99 | 1.107 | 1.682 | 2.512 | 3.631 | 5.059 | 6.802 |
100 | 729 | 1.135 | 1.736 | 2.564 | 3.646 | 4.995 |
101 | 462 | 738 | 1.154 | 1.742 | 2.527 | 3.528 |
102 | 287 | 468 | 748 | 1.151 | 1.701 | 2.417 |
103 | 174 | 289 | 470 | 737 | 1.108 | 1.600 |
104 | 102 | 173 | 287 | 456 | 695 | 1.018 |
105 | 59 | 100 | 168 | 271 | 418 | 619 |
106 | 32 | 56 | 95 | 154 | 239 | 356 |
107 | 0 | 0 | 0 | 0 | 0 | 0 |
108 | 0 | 0 | 0 | 0 | 0 | 0 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Männer je Jahrgang (Faktor lx) | |||||
1900-1909 | 1910-1919 | 1920-1929 | 1930-1939 | 1940-1949 | 1950-1959 | |
20 | - | - | - | - | - | - |
21 | - | - | - | - | - | - |
22 | - | - | - | - | - | - |
23 | - | - | - | - | - | - |
24 | - | - | - | - | - | - |
25 | - | - | - | - | - | - |
26 | - | - | - | - | - | - |
27 | - | - | - | - | - | 98.832 |
28 | - | - | - | - | - | 98.690 |
29 | - | - | - | - | - | 98.551 |
30 | - | - | - | - | - | 98.415 |
31 | - | - | - | - | - | 98.280 |
32 | - | - | - | - | - | 98.144 |
33 | - | - | - | - | - | 98.006 |
34 | - | - | - | - | - | 97.864 |
35 | - | - | - | - | - | 97.718 |
36 | - | - | - | - | - | 97.565 |
37 | - | - | - | - | 97.234 | 97.405 |
38 | - | - | - | - | 97.021 | 97.236 |
39 | - | - | - | - | 96.795 | 97.056 |
40 | - | - | - | - | 96.554 | 96.863 |
41 | - | - | - | - | 96.295 | 96.656 |
42 | - | - | - | - | 96.014 | 96.431 |
43 | - | - | - | - | 95.711 | 96.186 |
44 | - | - | - | - | 95.380 | 95.918 |
45 | - | - | - | - | 95.019 | 95.625 |
46 | - | - | - | - | 94.623 | 95.303 |
47 | - | - | - | 93.830 | 94.190 | 94.949 |
48 | - | - | - | 93.249 | 93.715 | 94.560 |
49 | - | - | - | 92.614 | 93.196 | 94.133 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Männer je Jahrgang (Faktor lx) | |||||
1900-1909 | 1910-1919 | 1920-1929 | 1930-1939 | 1940-1949 | 1950-1959 | |
50 | - | - | - | 91.925 | 92.629 | 93.664 |
51 | - | - | - | 91.178 | 92.011 | 93.153 |
52 | - | - | - | 90.370 | 91.342 | 92.596 |
53 | - | - | - | 89.503 | 90.620 | 91.993 |
54 | - | - | - | 88.578 | 89.846 | 91.345 |
55 | - | - | - | 87.594 | 89.020 | 90.649 |
56 | - | - | - | 86.554 | 88.142 | 89.907 |
57 | - | - | 84.624 | 85.455 | 87.212 | 89.117 |
58 | - | - | 83.252 | 84.300 | 86.228 | 88.278 |
59 | - | - | 81.819 | 83.086 | 85.189 | 87.389 |
60 | - | - | 80.323 | 81.812 | 84.094 | 86.447 |
61 | - | - | 78.762 | 80.475 | 82.939 | 85.449 |
62 | - | - | 77.134 | 79.074 | 81.722 | 84.392 |
63 | - | - | 75.436 | 77.603 | 80.438 | 83.272 |
64 | - | - | 73.661 | 76.057 | 79.081 | 82.083 |
65 | - | - | 71.806 | 74.432 | 77.646 | 80.819 |
66 | - | - | 69.867 | 72.721 | 76.128 | 79.474 |
67 | - | 66.520 | 67.840 | 70.922 | 74.522 | 78.044 |
68 | - | 64.092 | 65.723 | 69.030 | 72.822 | 76.522 |
69 | - | 61.576 | 63.513 | 67.041 | 71.024 | 74.903 |
70 | - | 58.976 | 61.209 | 64.952 | 69.124 | 73.182 |
71 | - | 56.292 | 58.812 | 62.763 | 67.118 | 71.355 |
72 | - | 53.532 | 56.324 | 60.472 | 65.005 | 69.417 |
73 | - | 50.699 | 53.748 | 58.081 | 62.783 | 67.365 |
74 | - | 47.805 | 51.089 | 55.592 | 60.451 | 65.198 |
75 | - | 44.859 | 48.355 | 53.009 | 58.013 | 62.914 |
76 | - | 41.876 | 45.557 | 50.339 | 55.470 | 60.514 |
77 | 37.256 | 38.872 | 42.706 | 47.592 | 52.829 | 58.001 |
78 | 33.960 | 35.865 | 39.819 | 44.779 | 50.100 | 55.381 |
79 | 30.730 | 32.876 | 36.911 | 41.914 | 47.291 | 52.661 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Männer je Jahrgang (Faktor lx) | |||||
1900-1909 | 1910-1919 | 1920-1929 | 1930-1939 | 1940-1949 | 1950-1959 |
80 | 27.593 | 29.928 | 34.004 | 39.014 | 44.417 | 49.850 |
81 | 24.571 | 27.043 | 31.117 | 36.098 | 41.494 | 46.962 |
82 | 21.691 | 24.245 | 28.275 | 33.188 | 38.541 | 44.012 |
83 | 18.953 | 21.536 | 25.479 | 30.283 | 35.556 | 40.994 |
84 | 16.390 | 18.952 | 22.766 | 27.421 | 32.574 | 37.943 |
85 | 14.026 | 16.519 | 20.165 | 24.633 | 29.626 | 34.887 |
86 | 11.879 | 14.261 | 17.705 | 21.950 | 26.745 | 31.859 |
87 | 9.947 | 12.185 | 15.396 | 19.387 | 23.949 | 28.876 |
88 | 8.226 | 10.290 | 13.245 | 16.954 | 21.248 | 25.950 |
89 | 6.695 | 8.564 | 11.242 | 14.642 | 18.636 | 23.074 |
90 | 5.388 | 7.051 | 9.445 | 12.525 | 16.198 | 20.342 |
91 | 4.273 | 5.725 | 7.832 | 10.582 | 13.915 | 17.739 |
92 | 3.333 | 4.577 | 6.400 | 8.817 | 11.799 | 15.279 |
93 | 2.550 | 3.592 | 5.138 | 7.225 | 9.848 | 12.965 |
94 | 1.912 | 2.765 | 4.050 | 5.818 | 8.083 | 10.828 |
95 | 1.403 | 2.085 | 3.130 | 4.596 | 6.515 | 8.886 |
96 | 1.008 | 1.540 | 2.370 | 3.560 | 5.151 | 7.158 |
97 | 710 | 1.115 | 1.760 | 2.704 | 3.994 | 5.657 |
98 | 490 | 791 | 1.279 | 2.011 | 3.033 | 4.379 |
99 | 330 | 547 | 907 | 1.458 | 2.246 | 3.307 |
100 | 216 | 368 | 625 | 1.028 | 1.616 | 2.426 |
101 | 138 | 240 | 417 | 701 | 1.125 | 1.721 |
102 | 84 | 150 | 266 | 457 | 749 | 1.167 |
103 | 49 | 90 | 163 | 285 | 475 | 753 |
104 | 27 | 51 | 94 | 167 | 283 | 456 |
105 | 14 | 27 | 51 | 91 | 157 | 256 |
106 | 7 | 13 | 25 | 46 | 79 | 131 |
107 | 0 | 0 | 0 | 0 | 0 | 0 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Männer je Jahrgang (Faktor lx) | Überlebende Frauen je Jahrgang (Faktor ly) |
1960-1969 | 1970-1979 | 1980-1989 | 1990-1999 | 1960-1969 | 1970-1979 | 1980-1989 | 1990-1999 | |
20 | 100.000 | 100.000 | 100.000 | 100.000 | 100.000 | 100.000 | 100.000 | 100.000 |
21 | 99.820 | 99.863 | 99.896 | 99.921 | 99.954 | 99.966 | 99.975 | 99.981 |
22 | 99.655 | 99.737 | 99.800 | 99.847 | 99.911 | 99.934 | 99.951 | 99.964 |
23 | 99.504 | 99.621 | 99.711 | 99.779 | 99.869 | 99.902 | 99.928 | 99.946 |
24 | 99.364 | 99.514 | 99.628 | 99.716 | 99.827 | 99.871 | 99.904 | 99.929 |
25 | 99.234 | 99.414 | 99.551 | 99.657 | 99.784 | 99.839 | 99.880 | 99.911 |
26 | 99.112 | 99.319 | 99.479 | 99.601 | 99.741 | 99.807 | 99.856 | 99.893 |
27 | 98.996 | 99.230 | 99.410 | 99.547 | 99.697 | 99.774 | 99.831 | 99.874 |
28 | 98.886 | 99.145 | 99.343 | 99.496 | 99.652 | 99.740 | 99.805 | 99.855 |
29 | 98.778 | 99.061 | 99.278 | 99.445 | 99.605 | 99.704 | 99.779 | 99.834 |
30 | 98.672 | 98.978 | 99.214 | 99.395 | 99.557 | 99.668 | 99.751 | 99.814 |
31 | 98.567 | 98.896 | 99.150 | 99.345 | 99.508 | 99.631 | 99.723 | 99.792 |
32 | 98.460 | 98.812 | 99.084 | 99.294 | 99.456 | 99.591 | 99.693 | 99.769 |
33 | 98.352 | 98.727 | 99.017 | 99.242 | 99.403 | 99.551 | 99.662 | 99.746 |
34 | 98.240 | 98.639 | 98.948 | 99.187 | 99.348 | 99.508 | 99.629 | 99.721 |
35 | 98.125 | 98.548 | 98.876 | 99.130 | 99.289 | 99.464 | 99.595 | 99.694 |
36 | 98.004 | 98.452 | 98.800 | 99.070 | 99.229 | 99.417 | 99.559 | 99.667 |
37 | 97.877 | 98.351 | 98.720 | 99.007 | 99.165 | 99.368 | 99.521 | 99.638 |
38 | 97.742 | 98.244 | 98.635 | 98.939 | 99.098 | 99.316 | 99.481 | 99.607 |
39 | 97.598 | 98.129 | 98.543 | 98.866 | 99.027 | 99.261 | 99.438 | 99.574 |
40 | 97.444 | 98.006 | 98.444 | 98.787 | 98.951 | 99.202 | 99.393 | 99.538 |
41 | 97.277 | 97.872 | 98.337 | 98.701 | 98.871 | 99.140 | 99.344 | 99.500 |
42 | 97.096 | 97.726 | 98.219 | 98.607 | 98.785 | 99.073 | 99.292 | 99.460 |
43 | 96.898 | 97.566 | 98.091 | 98.503 | 98.693 | 99.001 | 99.236 | 99.416 |
44 | 96.681 | 97.390 | 97.948 | 98.388 | 98.595 | 98.923 | 99.175 | 99.368 |
45 | 96.443 | 97.196 | 97.791 | 98.260 | 98.489 | 98.840 | 99.109 | 99.316 |
46 | 96.180 | 96.982 | 97.617 | 98.119 | 98.374 | 98.749 | 99.038 | 99.260 |
47 | 95.890 | 96.745 | 97.423 | 97.961 | 98.250 | 98.651 | 98.961 | 99.199 |
48 | 95.571 | 96.483 | 97.209 | 97.785 | 98.116 | 98.545 | 98.876 | 99.132 |
49 | 95.218 | 96.193 | 96.971 | 97.590 | 97.972 | 98.430 | 98.785 | 99.060 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Männer je Jahrgang (Faktor lx) | Überlebende Frauen je Jahrgang (Faktor ly) |
1960-1969 | 1970-1979 | 1980-1989 | 1990-1999 | 1960-1969 | 1970-1979 | 1980-1989 | 1990-1999 |
50 | 94.831 | 95.873 | 96.707 | 97.374 | 97.815 | 98.305 | 98.685 | 98.980 |
51 | 94.407 | 95.522 | 96.417 | 97.134 | 97.645 | 98.169 | 98.577 | 98.894 |
52 | 93.943 | 95.137 | 96.097 | 96.869 | 97.462 | 98.023 | 98.459 | 98.800 |
53 | 93.440 | 94.716 | 95.747 | 96.579 | 97.265 | 97.864 | 98.332 | 98.697 |
54 | 92.895 | 94.261 | 95.367 | 96.262 | 97.053 | 97.693 | 98.194 | 98.586 |
55 | 92.310 | 93.769 | 94.955 | 95.918 | 96.826 | 97.509 | 98.045 | 98.466 |
56 | 91.683 | 93.240 | 94.511 | 95.545 | 96.581 | 97.310 | 97.884 | 98.336 |
57 | 91.012 | 92.673 | 94.032 | 95.142 | 96.320 | 97.097 | 97.711 | 98.195 |
58 | 90.298 | 92.065 | 93.518 | 94.708 | 96.039 | 96.868 | 97.525 | 98.043 |
59 | 89.537 | 91.416 | 92.966 | 94.241 | 95.739 | 96.622 | 97.323 | 97.879 |
60 | 88.727 | 90.723 | 92.376 | 93.739 | 95.417 | 96.357 | 97.106 | 97.701 |
61 | 87.866 | 89.984 | 91.742 | 93.199 | 95.071 | 96.072 | 96.871 | 97.508 |
62 | 86.951 | 89.193 | 91.064 | 92.618 | 94.699 | 95.765 | 96.617 | 97.299 |
63 | 85.976 | 88.349 | 90.335 | 91.992 | 94.299 | 95.433 | 96.342 | 97.072 |
64 | 84.936 | 87.444 | 89.551 | 91.316 | 93.868 | 95.073 | 96.043 | 96.824 |
65 | 83.826 | 86.473 | 88.708 | 90.586 | 93.401 | 94.682 | 95.718 | 96.553 |
66 | 82.639 | 85.432 | 87.799 | 89.796 | 92.894 | 94.257 | 95.362 | 96.256 |
67 | 81.371 | 84.314 | 86.819 | 88.941 | 92.343 | 93.793 | 94.972 | 95.929 |
68 | 80.014 | 83.112 | 85.761 | 88.015 | 91.740 | 93.283 | 94.542 | 95.567 |
69 | 78.564 | 81.821 | 84.620 | 87.011 | 91.079 | 92.722 | 94.067 | 95.166 |
70 | 77.014 | 80.435 | 83.388 | 85.924 | 90.350 | 92.100 | 93.539 | 94.719 |
71 | 75.358 | 78.947 | 82.060 | 84.746 | 89.542 | 91.409 | 92.950 | 94.218 |
72 | 73.593 | 77.351 | 80.630 | 83.471 | 88.643 | 90.636 | 92.287 | 93.652 |
73 | 71.712 | 75.642 | 79.090 | 82.093 | 87.636 | 89.766 | 91.539 | 93.011 |
74 | 69.713 | 73.815 | 77.434 | 80.605 | 86.505 | 88.784 | 90.690 | 92.279 |
75 | 67.592 | 71.865 | 75.658 | 78.999 | 85.231 | 87.672 | 89.724 | 91.444 |
76 | 65.349 | 69.789 | 73.756 | 77.271 | 83.798 | 86.415 | 88.627 | 90.490 |
77 | 62.982 | 67.585 | 71.724 | 75.414 | 82.194 | 84.999 | 87.384 | 89.404 |
78 | 60.495 | 65.252 | 69.560 | 73.424 | 80.411 | 83.415 | 85.986 | 88.175 |
79 | 57.891 | 62.791 | 67.261 | 71.298 | 78.442 | 81.655 | 84.422 | 86.793 |
Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)
Alter | Überlebende Männer je Jahrgang (Faktor lx) | Überlebende Frauen je Jahrgang (Faktor ly) |
1960-1969 | 1970-1979 | 1980-1989 | 1990-1999 | 1960-1969 | 1970-1979 | 1980-1989 | 1990-1999 |
80 | 55.177 | 60.205 | 64.829 | 69.034 | 76.281 | 79.710 | 82.683 | 85.247 |
81 | 52.363 | 57.501 | 62.265 | 66.630 | 73.922 | 77.570 | 80.756 | 83.522 |
82 | 49.459 | 54.686 | 59.574 | 64.088 | 71.353 | 75.221 | 78.626 | 81.603 |
83 | 46.458 | 51.750 | 56.743 | 61.393 | 68.548 | 72.635 | 76.261 | 79.457 |
84 | 43.389 | 48.716 | 53.791 | 58.558 | 65.493 | 69.793 | 73.641 | 77.059 |
85 | 40.279 | 45.608 | 50.736 | 55.599 | 62.195 | 66.694 | 70.759 | 74.400 |
86 | 37.158 | 42.453 | 47.603 | 52.534 | 58.662 | 63.340 | 67.609 | 71.468 |
87 | 34.042 | 39.265 | 44.403 | 49.371 | 54.867 | 59.697 | 64.152 | 68.220 |
88 | 30.943 | 36.054 | 41.140 | 46.112 | 50.858 | 55.802 | 60.414 | 64.671 |
89 | 27.852 | 32.807 | 37.799 | 42.735 | 46.707 | 51.717 | 56.448 | 60.862 |
90 | 24.868 | 29.627 | 34.484 | 39.344 | 42.438 | 47.458 | 52.259 | 56.792 |
91 | 21.977 | 26.498 | 31.177 | 35.917 | 38.107 | 43.073 | 47.887 | 52.491 |
92 | 19.197 | 23.442 | 27.897 | 32.471 | 33.793 | 38.637 | 43.400 | 48.016 |
93 | 16.535 | 20.465 | 24.653 | 29.013 | 29.550 | 34.201 | 38.844 | 43.407 |
94 | 14.028 | 17.610 | 21.489 | 25.588 | 25.451 | 29.840 | 34.292 | 38.732 |
95 | 11.703 | 14.912 | 18.447 | 22.240 | 21.531 | 25.594 | 29.783 | 34.026 |
96 | 9.589 | 12.410 | 15.572 | 19.020 | 17.858 | 21.538 | 25.398 | 29.373 |
97 | 7.712 | 10.143 | 12.915 | 15.991 | 14.497 | 17.751 | 21.226 | 24.864 |
98 | 6.076 | 8.123 | 10.501 | 13.185 | 11.490 | 14.291 | 17.339 | 20.586 |
99 | 4.671 | 6.350 | 8.336 | 10.619 | 8.855 | 11.194 | 13.786 | 16.599 |
100 | 3.489 | 4.823 | 6.433 | 8.316 | 6.618 | 8.503 | 10.635 | 12.991 |
101 | 2.520 | 3.543 | 4.800 | 6.298 | 4.758 | 6.216 | 7.898 | 9.791 |
102 | 1.740 | 2.487 | 3.424 | 4.560 | 3.315 | 4.400 | 5.676 | 7.138 |
103 | 1.142 | 1.659 | 2.319 | 3.134 | 2.229 | 3.003 | 3.928 | 5.006 |
104 | 703 | 1.036 | 1.469 | 2.013 | 1.438 | 1.962 | 2.599 | 3.353 |
105 | 400 | 597 | 856 | 1.187 | 883 | 1.218 | 1.631 | 2.125 |
106 | 205 | 309 | 447 | 624 | 512 | 712 | 959 | 1.258 |
107 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Zusatzinformationen | |
---|---|
Materie: | Steuer |
betroffene Normen: | § 16 Abs. 1 EStG 1988, Einkommensteuergesetz 1988, BGBl. Nr. 400/1988 |
Schlagworte: | Renten, Kaufpreisrente, Versorgungsrente, Unterhaltsrente, Rentenlegat, Kapitalisierung, Sterbetafel, Betriebsübertragung, Absetzung für Abnutzung, Sonderausgaben |
Verweise: | § 2 BewG 1955, Bewertungsgesetz 1955, BGBl. Nr. 148/1955 |