Richtlinie des BMF vom 22.03.2005, 06 0104/9-IV/6/00 gültig ab 22.03.2005

EStR 2000, Einkommensteuerrichtlinien 2000

Anhang III (zu Absch. 24, Rz 7001 ff)

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

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

 

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

 

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

 

Alter

Überlebende Männer je Jahrgang (Faktor lx)

 

1900-1909

1910-1919

1920-1929

1930-1939

1940-1949

1950-1959

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

 

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

 

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

 

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

 

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

 

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