Einkommensteuerrichtlinien 2000 (EStR 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