Ordinance Fixing The Value Of The User-, Interest Or Income Pleasures In The Calculation Of The Inheritance Tax

Original Language Title: Bekendtgørelse om fastsættelse af værdien af brugs-, rente- eller indtægtsnydelser ved beregning af arveafgift

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Overview (table of contents)



Chapter 1



General rules on the recruitment of the fiscal value of utility, interest rate and revenue pleasures, etc.





Chapter 2



Determination of the value of production, interest or income pleasures in the calculation of the inheritance tax





Annex 1



Table In





Annex 2



Table II



The full text of the Decree fixing the value of the user-, interest or income pleasures in the calculation of the inheritance tax

Under section 20 of the law on inheritance and gift tax, see. lovbekendtgørelse nr. 712 of 15. October 1991, see. section 48, paragraph 1, of the basic regulation. section 44 (2) of the Act on duties, see. lovbekendtgørelse nr. 1159 of 4. October 2007, lays down: Chapter 1 General rules on recruitment of the fiscal value of utility, interest rate and revenue pleasures, etc.

§ 1. The capital value of a utility, interest rate or revenue enjoyment is calculated according to the rules laid down in sections 2 and 3.

(2). The tax is calculated by the ascertained sum, up to a maximum of the value of the funds in which the Court is based.

(3). Have a person assigned to a user, interest rate or revenue enjoyment, access to the consumer of the products in which the right rests, or the right to dispose of those alive or in wills, the tax is calculated on the value of the funds.

(4). By succession in fideikommisser or parts of such charge shall be calculated for the incoming holds the value of the funds.

§ 2. When calculating the capital value of a utility, interest rate or revenue enjoyment the following applies: 1) Is attributed to the performance of resistant, ascertained the value to the 8-times the annual value of the benefit.

2) Is the granting of indefinite duration, the value for the 6-dual of the annual value of the basic regulation. However, no. 3.3) Is the service limited to a specific period of time or to one or more persons lifetime, ascertained the value on the basis of calculations carried out by the FSA. By calculations except management and acquisition costs.

§ 3. In determining the annual value shall be as follows: 1) For securities and funds held in accounts in the bank or savings bank or similar, made the statement on the basis of interest (ROI).

2) For shares and similar statement is made on the basis of the average of the last three year's yield.

3) Income the enjoyment of a company, a real estate or movable property is calculated on the basis of the average of the last three years of profits, however, to at least 4 per cent of capital moving.

4) Usage the enjoyment of immovable property shall be valued for the rent that could be obtained by renting out to the other side.

5) User enjoyment of possessions and other movable assets are assessed at 6% of the value.

6) in other cases are stated income or interest rate to 6 per cent of the products value.

§ 4. Used that tax law § 15 (4) of the capital value of the grant shall be determined according to the rules laid down in sections 2 and 3.

Chapter 2 establishment of the value of production, interest or income pleasures in the calculation of the inheritance tax section 5. After standing tables prepared by the Danish financial supervisory authority, starting with the 1. January 2012 be used when setting the value for the calculation of the inheritance and gift tax by a lifetime of use, interest or income pleasures.

§ 6. Table I indicates the value of an annuity on one life on $ 1. annual. The value of a given user, interest rate or revenue enjoyment can be found by multiplying nydelsens årsbeløb or year value with the factor, as in the table stands out for enjoy's filled age.

§ 7. Table II indicates the value of an annuity on the longest life for a man and a woman, when the annuity is paid with constant $ 1. yearly, as long as one of them is alive. The table can also be used for the calculation of annuities on the longest life for two men or two women. In the former case replaces the oldest man by a 4 year older woman, and in the latter case, the youngest woman is replaced by a 4-year-younger man. The value of a given user, interest rate or revenue enjoyment can be found by multiplying nydelsens årsbeløb or year value with the factor under the woman's age, which is filled out for the man's age of age.

§ 8. Where these tables come to apply, there must not be obtained statement about the value of utility, interest rate or revenue the enjoyment from the Danish financial supervisory authority, but the calculated value will be entered in the tables after review and tax calculation.

§ 9. In cases not covered by the tables, do statement about the value of utility, interest rate or revenue enjoyment obtained from the Danish financial supervisory authority.

§ 10. The notice shall enter into force on the 1. January 2012.

(2). At the same time repealed Executive Order No. 959 of 12. October 2005 fixing the value of the user-, interest or income pleasures in the calculation of the inheritance and gift tax.

The Danish Ministry of taxation, the 15. December 2011 Thor Möger P/Carsten Vesterø



Annex 1 Table in Men





Women







Full age





Value of $ 1. annuity





Full age





Value of $ 1. annuity





Full age





Value of $ 1. annuity





Full age





Value of $ 1. annuity







0





30.95





50





20.61





0





31.15





50





21.56







1





30.90





51





20.23





1





31.10





51





21.21







2





30.81





52





19.83





2





31.03





52





20.85







3





30.72





53





19.43





3





30.94





53





20.48







4





30.63





54





19.02





4





30.85





54





20.11







5





30.53





55





18.60





5





30.75





55





19.74







6





30.42





56





18.18





6






30.65





56





19.36







7





30.31





57





17.75





7





30.55





57





18.97







8





30.20





58





17.31





8





30.45





58





18.57







9





30.08





59





16.87





9





30.34





59





18.16







10





29.96





60





16.42





10





30.23





60





17.74







11





29.83





61





15.97





11





30.11





61





17.31







12





29.70





62





15.51





12





30.00





62





16.87







13





29.56





63





15.05





13





29.87





63





16.43







14





29.42





64





14.58





14





29.75





64





15.98







15





29.28





65





14.11





15





29.62





65





15.53







16





29.14





66





13.64





16





29.48





66





15.08







17





28.99





67





13.15





17





29.35





67





14.62







18





28.84





68





12.66





18





29.21





68





14.15







19





28.69





69





12.16





19





29.06





69





13.67







20





28.54





70





11.66





20





28.91





70





13.18







21





28.38





71





11.15





21





28.76





71





12.69







22





28.22





72





10.64





22





28.60





72





12.19







23





28.05






73





10.14





23





28.43





73





11.69







24





27.88





74





9.65





24





28.26





74





11.20







25





27.70





75





9.17





25





28.09





75





10.71







26





27.52





76





8.69





26





27.91





76





10.22







27





27.32





77





8.23





27





27.72





77





9.74







28





27.11





78





7.78





28





27.53





78





9.26







29





26.90





79





7.35





29





27.33





79





8.79







30





26.68





80





6.92





30





27.13





80





8.32







31





26.45





81





6.51





31





26.92





81





7.85







32





26.21





82





6.11





32





26.70





82





7.39







33





25.97





83





5.72





33





26.48





83





6.95







34





25.71





84





5.34





34





26.25





84





6.50







35





25.45





85





4.98





35





26.01





85





6.08







36





25.18





86





4.64





36





25.77





86





5.66







37





24.91





87





4.33





37





25.51





87





5.27







38





24.63





88





4.04





38





25.25





88





4.89







39





24.34





89





3.77





39





24.99





89






4.54







40





24.04





90





3.52





40





24.71





90





4.22







41





23.74





91





3.29





41





24.43





91





3.91







42





23.42





92





3.07





42





24.14





92





3.63







43





23.10





93





2.87





43





23.84





93





3.36







44





22.77





94





2.68





44





23.54





94





3.11







45





22.43





95





2.50





45





23.23





95





2.89







46





22.08





96





2.35





46





22.91





96





2.68







47





21.73





97





2.20





47





22.58





97





2.49







48





21.37





98





2.07





48





22.25





98





2.32







49





20.99





99





1.96





49





21.91





99





2.17











Interest rate: 3% p. a. Annex 2 Table II's





The woman's age of age







filled age





35





36





37





38





39





40





41





42





43





44







35





27.33





27.22





27.11





27.01





26.91





26.81





26.72





26.63





26.55





26.48







36





27.24





27.12





27.01





26.90





26.79





26.68





26.59





26.49





26.40





26.32







37





27.16





27.03





26.91





26.79





26.67





26.56





26.46





26.36





26.26





26.17







38





27.08





26.95





26.82






26.69





26.57





26.45





26.33





26.22





26.12





26.02







39





27.00





26.86





26.73





26.59





26.46





26.33





26.21





26.09





25.98





25.87







40





26.93





26.79





26.64





26.50





26.36





26.23





26.10





25.97





25.85





25.73







41





26.87





26.71





26.56





26.41





26.27





26.13





25.99





25.85





25.72





25.59







42





26.80





26.65





26.49





26.33





26.18





26.03





25.88





25.74





25.60





25.46







43





26.75





26.58





26.42





26.26





26.09





25.94





25.78





25.63





25.48





25.34







44





26.69





26.52





26.35





26.18





26.01





25.85





25.69





25.53





25.37





25.22







45





26.64





26.46





26.29





26.11





25.94





25.77





25.60





25.43





25.26





25.10







46





26.59





26.41





26.23





26.05





25.87





25.69





25.51





25.34





25.16





24.99







47





26.54





26.36





26.17





25.99





25.80





25.62





25.43





25.25





25.07





24.89







48





26.50





26.31





26.12





25.93





25.74





25.55





25.36





25.17





24.98





24.79







49





26.46





26.27





26.07





25.88





25.68





25.48





25.29





25.09





24.89





24.70







50





26.43






26.23





26.03





25.83





25.63





25.42





25.22





25.02





24.81





24.61







51





26.39





26.19





25.99





25.78





25.58





25.37





25.16





24.95





24.74





24.53







52





26.36





26.16





25.95





25.74





25.53





25.31





25.10





24.88





24.67





24.45







53





26.33





26.12





25.91





25.70





25.48





25.27





25.05





24.83





24.60





24.38







54





26.31





26.09





25.88





25.66





25.44





25.22





25.00





24.77





24.54





24.31







55





26.28





26.07





25.85





25.63





25.40





25.18





24.95





24.72





24.49





24.25







56





26.26





26.04





25.82





25.60





25.37





25.14





24.91





24.67





24.43





24.19







57





26.24





26.02





25.79





25.57





25.34





25.10





24.87





24.63





24.38





24.14







58





26.22





25.99





25.77





25.54





25.31





25.07





24.83





24.58





24.34





24.09







59





26.20





25.97





25.75





25.51





25.28





25.04





24.79





24.55





24.29





24.04







60





26.18





25.96





25.73





25.49





25.25





25.01





24.76





24.51





24.26





24.00







61





26.16





25.94





25.71





25.47





25.23





24.98





24.73





24.48





24.22





23.96








62





26.15





25.92





25.69





25.45





25.21





24.96





24.70





24.45





24.19





23.92







63





26.14





25.91





25.67





25.43





25.19





24.93





24.68





24.42





24.15





23.89







64





26.13





25.89





25.66





25.41





25.17





24.91





24.66





24.39





24.13





23.85







65





26.11





25.88





25.64





25.40





25.15





24.89





24.63





24.37





24.10





23.82







66





26.10





25.87





25.63





25.38





25.13





24.88





24.61





24.35





24.07





23.80







67





26.09





25.86





25.62





25.37





25.12





24.86





24.60





24.33





24.05





23.77







68





26.09





25.85





25.61





25.36





25.10





24.84





24.58





24.31





24.03





23.75







69





26.08





25.84





25.60





25.35





25.09





24.83





24.56





24.29





24.01





23.73







70





26.07





25.83





25.59





25.34





25.08





24.82





24.55





24.27





23.99





23.71







71





26.06





25.82





25.58





25.33





25.07





24.81





24.54





24.26





23.98





23.69







72





26.06





25.82





25.57





25.32





25.06





24.79





24.52





24.25





23.96





23.67







73





26.05





25.81





25.56





25.31





25.05





24.79





24.51





24.23





23.95






23.66







74





26.05





25.81





25.56





25.30





25.04





24.78





24.50





24.22





23.94





23.64







75





26.04





25.80





25.55





25.30





25.04





24.77





24.49





24.21





23.93





23.63







76





26.04





25.80





25.55





25.29





25.03





24.76





24.49





24.20





23.92





23.62







77





26.04





25.79





25.54





25.29





25.02





24.76





24.48





24.20





23.91





23.61







78





26.03





25.79





25.54





25.28





25.02





24.75





24.47





24.19





23.90





23.60







79





26.03





25.79





25.54





25.28





25.02





24.74





24.47





24.18





23.89





23.59







80





26.03





25.78





25.53





25.28





25.01





24.74





24.46





24.18





23.89





23.59







81





26.03





25.78





25.53





25.27





25.01





24.74





24.46





24.17





23.88





23.58







82





26.02





25.78





25.53





25.27





25.01





24.73





24.45





24.17





23.87





23.57







83





26.02





25.78





25.53





25.27





25.00





24.73





24.45





24.16





23.87





23.57







84





26.02





25.78





25.52





25.27





25.00





24.73





24.45





24.16





23.87





23.57







85





26.02





25.78





25.52





25.26





25.00





24.72





24.44






24.16





23.86





23.56







86





26.02





25.77





25.52





25.26





25.00





24.72





24.44





24.15





23.86





23.56







87





26.02





25.77





25.52





25.26





24.99





24.72





24.44





24.15





23.86





23.56







88





26.02





25.77





25.52





25.26





24.99





24.72





24.44





24.15





23.86





23.55







89





26.02





25.77





25.52





25.26





24.99





24.72





24.44





24.15





23.85





23.55







90





26.02





25.77





25.52





25.26





24.99





24.72





24.44





24.15





23.85





23.55





 

 

 

 

 

 

 

 

 

 

 

















The man's





The woman's age of age







filled age





45





46





47





48





49





50





51





52





53





54







35





26.41





26.34





26.28





26.22





26.16





26.11





26.07





26.02





25.98





25.94







36





26.24





26.17





26.10





26.04





25.98





25.92





25.87





25.82





25.77





25.73







37





26.08





26.00





25.92





25.85





25.79





25.72





25.67





25.61





25.56





25.51







38





25.92





25.83





25.75





25.67





25.60





25.53





25.46





25.40





25.35





25.30







39





25.77





25.67





25.58





25.49





25.41





25.34





25.26





25.20





25.13





25.08








40





25.62





25.51





25.41





25.32





25.23





25.14





25.06





24.99





24.92





24.86







41





25.47





25.36





25.25





25.15





25.05





24.95





24.87





24.79





24.71





24.64







42





25.33





25.21





25.09





24.98





24.87





24.77





24.67





24.58





24.50





24.42







43





25.20





25.06





24.94





24.81





24.70





24.59





24.48





24.38





24.29





24.20







44





25.07





24.92





24.79





24.65





24.53





24.41





24.29





24.19





24.08





23.99







45





24.94





24.79





24.64





24.50





24.37





24.23





24.11





23.99





23.88





23.78







46





24.83





24.66





24.51





24.35





24.21





24.07





23.93





23.80





23.68





23.57







47





24.71





24.54





24.38





24.21





24.06





23.91





23.76





23.62





23.49





23.37







48





24.61





24.43





24.25





24.08





23.91





23.75





23.59





23.44





23.30





23.17







49





24.51





24.32





24.13





23.95





23.77





23.60





23.43





23.27





23.12





22.97







50





24.41





24.21





24.02





23.83





23.64





23.46





23.28





23.11





22.95





22.79







51





24.32





24.12





23.91





23.71





23.52





23.32





23.14





22.95





22.78






22.61







52





24.24





24.02





23.81





23.60





23.40





23.19





23.00





22.80





22.62





22.44







53





24.16





23.94





23.72





23.50





23.29





23.07





22.86





22.66





22.46





22.27







54





24.09





23.86





23.63





23.40





23.18





22.96





22.74





22.53





22.32





22.11







55





24.02





23.78





23.55





23.31





23.08





22.85





22.62





22.40





22.18





21.96







56





23.95





23.71





23.47





23.23





22.99





22.75





22.51





22.28





22.05





21.82







57





23.89





23.64





23.40





23.15





22.90





22.65





22.41





22.16





21.92





21.69







58





23.84





23.58





23.33





23.07





22.82





22.56





22.31





22.06





21.81





21.56







59





23.78





23.53





23.27





23.01





22.74





22.48





22.22





21.96





21.70





21.44







60





23.74





23.47





23.21





22.94





22.67





22.40





22.13





21.86





21.60





21.33







61





23.69





23.42





23.15





22.88





22.61





22.33





22.05





21.78





21.50





21.23







62





23.65





23.38





23.10





22.83





22.55





22.26





21.98





21.70





21.41





21.13







63





23.61





23.34





23.06





22.77





22.49





22.20





21.91






21.62





21.33





21.04







64





23.58





23.30





23.01





22.73





22.44





22.14





21.85





21.55





21.25





20.96







65





23.54





23.26





22.97





22.68





22.39





22.09





21.79





21.49





21.18





20.88







66





23.51





23.23





22.94





22.64





22.34





22.04





21.74





21.43





21.12





20.81







67





23.49





23.20





22.90





22.61





22.30





22.00





21.68





21.37





21.06





20.74







68





23.46





23.17





22.87





22.57





22.26





21.95





21.64





21.32





21.00





20.68







69





23.44





23.14





22.84





22.54





22.23





21.91





21.60





21.27





20.95





20.62







70





23.42





23.12





22.82





22.51





22.20





21.88





21.56





21.23





20.90





20.57







71





23.40





23.10





22.79





22.48





22.17





21.85





21.52





21.19





20.86





20.52







72





23.38





23.08





22.77





22.46





22.14





21.82





21.49





21.15





20.82





20.48







73





23.36





23.06





22.75





22.43





22.11





21.79





21.46





21.12





20.78





20.44







74





23.35





23.04





22.73





22.41





22.09





21.76





21.43





21.09





20.75





20.40







75





23.33





23.03





22.71





22.40





22.07






21.74





21.40





21.06





20.72





20.37







76





23.32





23.01





22.70





22.38





22.05





21.72





21.38





21.04





20.69





20.34







77





23.31





23.00





22.69





22.36





22.04





21.70





21.36





21.02





20.67





20.31







78





23.30





22.99





22.67





22.35





22.02





21.69





21.34





21.00





20.65





20.29







79





23.29





22.98





22.66





22.34





22.01





21.67





21.33





20.98





20.63





20.27







80





23.28





22.97





22.65





22.33





22.00





21.66





21.31





20.96





20.61





20.25







81





23.27





22.96





22.64





22.32





21.99





21.65





21.30





20.95





20.59





20.23







82





23.27





22.96





22.64





22.31





21.98





21.64





21.29





20.94





20.58





20.22







83





23.26





22.95





22.63





22.30





21.97





21.63





21.28





20.92





20.57





20.20







84





23.26





22.94





22.62





22.30





21.96





21.62





21.27





20.91





20.56





20.19







85





23.25





22.94





22.62





22.29





21.95





21.61





21.26





20.91





20.55





20.18







86





23.25





22.94





22.61





22.28





21.95





21.60





21.25





20.90





20.54





20.17







87





23.25





22.93





22.61





22.28






21.94





21.60





21.25





20.89





20.53





20.16







88





23.24





22.93





22.61





22.28





21.94





21.59





21.24





20.89





20.52





20.16







89





23.24





22.93





22.60





22.27





21.94





21.59





21.24





20.88





20.52





20.15







90





23.24





22.92





22.60





22.27





21.93





21.59





21.23





20.88





20.51





20.15





 

 

 

 

 

 

 

 

 

 

 

















The man's





The woman's age of age







filled age





55





56





57





58





59





60





61





62





63





64







35





25.91





25.87





25.84





25.81





25.79





25.76





25.73





25.71





25.69





25.67







36





25.69





25.65





25.62





25.58





25.55





25.53





25.50





25.47





25.45





25.43







37





25.47





25.43





25.39





25.35





25.32





25.29





25.26





25.23





25.20





25.18







38





25.25





25.20





25.16





25.12





25.08





25.05





25.01





24.98





24.95





24.93







39





25.02





24.97





24.92





24.88





24.84





24.80





24.76





24.73





24.70





24.67







40





24.80





24.74





24.69





24.64





24.59





24.55





24.51





24.47





24.44





24.41







41





24.57





24.51





24.45





24.40





24.35





24.30





24.25






24.21





24.17





24.14







42





24.35





24.28





24.21





24.15





24.10





24.04





24.00





23.95





23.91





23.87







43





24.12





24.05





23.98





23.91





23.85





23.79





23.73





23.68





23.64





23.59







44





23.90





23.82





23.74





23.66





23.59





23.53





23.47





23.41





23.36





23.31







45





23.68





23.59





23.50





23.42





23.34





23.27





23.20





23.14





23.08





23.03







46





23.46





23.36





23.26





23.17





23.09





23.01





22.94





22.87





22.81





22.75







47





23.25





23.14





23.03





22.93





22.84





22.75





22.67





22.60





22.53





22.46







48





23.04





22.92





22.80





22.69





22.59





22.50





22.41





22.32





22.25





22.17







49





22.84





22.70





22.58





22.46





22.35





22.24





22.14





22.05





21.96





21.88







50





22.64





22.49





22.36





22.23





22.11





21.99





21.88





21.78





21.69





21.60







51





22.45





22.29





22.14





22.00





21.87





21.74





21.62





21.51





21.41





21.31







52





22.26





22.10





21.94





21.78





21.64





21.50





21.37





21.25





21.13





21.03







53





22.09





21.91





21.73





21.57





21.41






21.26





21.12





20.99





20.86





20.74







54





21.92





21.73





21.54





21.36





21.19





21.03





20.88





20.73





20.60





20.47







55





21.75





21.55





21.36





21.17





20.98





20.81





20.64





20.48





20.33





20.19







56





21.60





21.39





21.18





20.98





20.78





20.59





20.41





20.24





20.08





19.93







57





21.46





21.23





21.01





20.80





20.59





20.39





20.19





20.01





19.83





19.67







58





21.32





21.08





20.85





20.62





20.40





20.19





19.98





19.78





19.59





19.41







59





21.19





20.94





20.70





20.46





20.23





20.00





19.78





19.57





19.36





19.17







60





21.07





20.81





20.56





20.31





20.06





19.82





19.59





19.36





19.14





18.93







61





20.96





20.69





20.42





20.16





19.90





19.65





19.40





19.16





18.93





18.71







62





20.85





20.57





20.30





20.02





19.75





19.49





19.23





18.98





18.73





18.49







63





20.75





20.47





20.18





19.90





19.61





19.34





19.06





18.80





18.54





18.29







64





20.66





20.37





20.07





19.78





19.48





19.20





18.91





18.63





18.36





18.09







65





20.58





20.27





19.97





19.67






19.36





19.06





18.77





18.47





18.19





17.91







66





20.50





20.19





19.87





19.56





19.25





18.94





18.63





18.33





18.03





17.74







67





20.42





20.11





19.79





19.47





19.15





18.82





18.51





18.19





17.88





17.58







68





20.36





20.03





19.71





19.38





19.05





18.72





18.39





18.06





17.74





17.42







69





20.29





19.96





19.63





19.29





18.96





18.62





18.28





17.94





17.61





17.28







70





20.24





19.90





19.56





19.22





18.87





18.53





18.18





17.83





17.49





17.15







71





20.18





19.84





19.50





19.15





18.80





18.44





18.09





17.73





17.38





17.03







72





20.14





19.79





19.44





19.09





18.73





18.36





18.00





17.64





17.27





16.91







73





20.09





19.74





19.39





19.03





18.66





18.29





17.92





17.55





17.18





16.81







74





20.05





19.70





19.34





18.98





18.61





18.23





17.85





17.48





17.10





16.72







75





20.02





19.66





19.30





18.93





18.55





18.17





17.79





17.41





17.02





16.64







76





19.98





19.62





19.26





18.89





18.51





18.12





17.73





17.34





16.95





16.56







77





19.96





19.59






19.22





18.85





18.47





18.08





17.68





17.29





16.89





16.49







78





19.93





19.57





19.19





18.81





18.43





18.04





17.64





17.24





16.83





16.43







79





19.91





19.54





19.17





18.78





18.39





18.00





17.60





17.19





16.79





16.38







80





19.89





19.52





19.14





18.76





18.37





17.97





17.56





17.15





16.74





16.33







81





19.87





19.50





19.12





18.73





18.34





17.94





17.53





17.12





16.70





16.28







82





19.85





19.48





19.10





18.71





18.32





17.91





17.50





17.09





16.67





16.25







83





19.84





19.46





19.08





18.69





18.29





17.89





17.47





17.06





16.64





16.21







84





19.82





19.45





19.07





18.68





18.28





17.87





17.45





17.03





16.61





16.18







85





19.81





19.44





19.05





18.66





18.26





17.85





17.43





17.01





16.58





16.15







86





19.80





19.43





19.04





18.65





18.25





17.83





17.42





16.99





16.56





16.13







87





19.79





19.42





19.03





18.64





18.23





17.82





17.40





16.98





16.55





16.11







88





19.79





19.41





19.02





18.63





18.22





17.81





17.39





16.96





16.53





16.10







89






19.78





19.40





19.02





18.62





18.21





17.80





17.38





16.95





16.52





16.08







90





19.77





19.40





19.01





18.61





18.21





17.79





17.37





16.94





16.51





16.07





 

 

 

 

 

 

 

 

 

 

 

















The man's





The woman's age of age







filled age





65





66





67





68





69





70





71





72





73





74







35





25.65





25.63





25.62





25.60





25.59





25.57





25.56





25.55





25.54





25.53







36





25.41





25.39





25.37





25.35





25.34





25.32





25.31





25.30





25.28





25.27







37





25.16





25.13





25.11





25.10





25.08





25.06





25.05





25.03





25.02





25.01







38





24.90





24.88





24.85





24.83





24.81





24.80





24.78





24.77





24.75





24.74







39





24.64





24.61





24.59





24.57





24.55





24.53





24.51





24.49





24.47





24.46







40





24.37





24.35





24.32





24.29





24.27





24.25





24.23





24.21





24.19





24.18







41





24.10





24.07





24.04





24.02





23.99





23.97





23.94





23.92





23.90





23.89







42





23.83





23.79





23.76





23.73





23.70





23.68





23.65





23.63





23.61





23.59







43





23.55





23.51





23.48






23.44





23.41





23.38





23.35





23.33





23.31





23.29







44





23.27





23.22





23.19





23.15





23.11





23.08





23.05





23.02





23.00





22.97







45





22.98





22.93





22.89





22.85





22.81





22.78





22.74





22.71





22.68





22.66







46





22.69





22.64





22.59





22.55





22.50





22.46





22.43





22.39





22.36





22.33







47





22.40





22.34





22.29





22.24





22.19





22.15





22.11





22.07





22.04





22.01







48





22.10





22.04





21.98





21.93





21.88





21.83





21.79





21.74





21.71





21.67







49





21.81





21.74





21.68





21.62





21.56





21.51





21.46





21.41





21.37





21.33







50





21.51





21.44





21.37





21.30





21.24





21.18





21.13





21.08





21.03





20.99







51





21.22





21.13





21.06





20.98





20.91





20.85





20.79





20.74





20.69





20.64







52





20.93





20.83





20.74





20.66





20.59





20.52





20.45





20.39





20.34





20.29







53





20.63





20.53





20.44





20.35





20.26





20.19





20.11





20.05





19.99





19.93







54





20.35





20.23





20.13





20.03





19.94





19.85





19.77





19.70





19.63





19.57







55





20.06





19.94






19.82





19.71





19.61





19.52





19.43





19.35





19.28





19.21







56





19.78





19.65





19.52





19.40





19.29





19.19





19.09





19.00





18.92





18.84







57





19.51





19.36





19.22





19.09





18.97





18.86





18.75





18.65





18.56





18.48







58





19.24





19.08





18.93





18.79





18.66





18.53





18.41





18.31





18.21





18.12







59





18.99





18.81





18.65





18.49





18.35





18.21





18.08





17.96





17.85





17.75







60





18.74





18.55





18.37





18.20





18.04





17.89





17.75





17.62





17.50





17.39







61





18.50





18.29





18.10





17.92





17.75





17.58





17.43





17.29





17.16





17.04







62





18.27





18.05





17.84





17.65





17.46





17.28





17.12





16.96





16.82





16.68







63





18.05





17.82





17.59





17.38





17.18





16.99





16.81





16.64





16.48





16.34







64





17.84





17.59





17.36





17.13





16.91





16.70





16.51





16.33





16.16





16.00







65





17.64





17.38





17.13





16.88





16.65





16.43





16.22





16.02





15.84





15.66







66





17.45





17.18





16.91





16.65





16.40





16.17





15.94





15.73





15.53





15.34







67






17.28





16.99





16.71





16.43





16.17





15.91





15.67





15.44





15.23





15.02







68





17.11





16.81





16.51





16.22





15.94





15.67





15.41





15.17





14.93





14.72







69





16.96





16.64





16.33





16.03





15.73





15.44





15.17





14.90





14.66





14.42







70





16.81





16.48





16.16





15.84





15.53





15.23





14.94





14.65





14.39





14.14







71





16.68





16.34





16.00





15.67





15.34





15.02





14.72





14.42





14.14





13.87







72





16.56





16.20





15.85





15.51





15.17





14.84





14.51





14.20





13.90





13.61







73





16.45





16.08





15.72





15.36





15.01





14.66





14.32





13.99





13.68





13.37







74





16.34





15.97





15.60





15.23





14.86





14.50





14.15





13.80





13.47





13.15







75





16.25





15.87





15.49





15.11





14.73





14.36





13.99





13.63





13.28





12.95







76





16.17





15.78





15.39





15.00





14.61





14.22





13.84





13.47





13.11





12.76







77





16.09





15.69





15.29





14.90





14.50





14.10





13.71





13.33





12.95





12.59







78





16.03





15.62





15.21





14.81





14.40





13.99





13.59





13.20





12.81






12.43







79





15.97





15.55





15.14





14.73





14.31





13.90





13.48





13.08





12.68





12.29







80





15.91





15.49





15.07





14.65





14.23





13.81





13.39





12.97





12.56





12.16







81





15.86





15.44





15.02





14.59





14.16





13.73





13.30





12.87





12.45





12.04







82





15.82





15.39





14.96





14.53





14.10





13.66





13.22





12.79





12.36





11.94







83





15.78





15.35





14.92





14.48





14.04





13.59





13.15





12.71





12.27





11.84







84





15.75





15.32





14.88





14.44





13.99





13.54





13.09





12.64





12.20





11.76







85





15.72





15.28





14.84





14.40





13.95





13.49





13.03





12.58





12.13





11.69







86





15.70





15.26





14.81





14.36





13.91





13.45





12.99





12.53





12.07





11.62







87





15.67





15.23





14.79





14.33





13.88





13.41





12.95





12.48





12.02





11.57







88





15.66





15.21





14.76





14.31





13.85





13.38





12.91





12.44





11.98





11.52







89





15.64





15.19





14.74





14.29





13.82





13.36





12.88





12.41





11.94





11.48







90





15.63





15.18





14.73





14.27





13.80





13.33





12.86





12.38






11.91





11.44





 

 

 

 

 

 

 

 

 

 

 

















The man's





The woman's age of age







filled age





75





76





77





78





79





80





81





82





83





84







35





25.52





25.51





25.51





25.50





25.49





25.49





25.48





25.48





25.48





25.47







36





25.26





25.25





25.25





25.24





25.23





25.23





25.22





25.22





25.21





25.21







37





25.00





24.99





24.98





24.97





24.96





24.96





24.95





24.95





24.94





24.94







38





24.73





24.72





24.71





24.70





24.69





24.68





24.67





24.67





24.66





24.66







39





24.45





24.44





24.42





24.41





24.41





24.40





24.39





24.38





24.38





24.37







40





24.16





24.15





24.14





24.13





24.12





24.11





24.10





24.09





24.08





24.08







41





23.87





23.86





23.84





23.83





23.82





23.81





23.80





23.79





23.78





23.78







42





23.57





23.55





23.54





23.53





23.51





23.50





23.49





23.48





23.48





23.47







43





23.27





23.25





23.23





23.22





23.20





23.19





23.18





23.17





23.16





23.15







44





22.95





22.93





22.92





22.90





22.88





22.87





22.86





22.85





22.84





22.83







45






22.63





22.61





22.59





22.57





22.56





22.54





22.53





22.52





22.51





22.50







46





22.31





22.28





22.26





22.24





22.22





22.21





22.19





22.18





22.17





22.16







47





21.98





21.95





21.93





21.90





21.88





21.87





21.85





21.83





21.82





21.81







48





21.64





21.61





21.58





21.56





21.54





21.52





21.50





21.48





21.47





21.45







49





21.30





21.27





21.24





21.21





21.18





21.16





21.14





21.12





21.11





21.09







50





20.95





20.91





20.88





20.85





20.83





20.80





20.78





20.76





20.74





20.72







51





20.60





20.56





20.52





20.49





20.46





20.43





20.41





20.39





20.37





20.35







52





20.24





20.20





20.16





20.12





20.09





20.06





20.03





20.01





19.98





19.96







53





19.88





19.83





19.79





19.75





19.71





19.68





19.65





19.62





19.60





19.58







54





19.51





19.46





19.41





19.37





19.33





19.29





19.26





19.23





19.20





19.18







55





19.15





19.09





19.04





18.99





18.94





18.90





18.87





18.84





18.81





18.78







56





18.78





18.71





18.65





18.60





18.55





18.51





18.47





18.43





18.40






18.37







57





18.40





18.34





18.27





18.21





18.16





18.11





18.07





18.03





17.99





17.96







58





18.03





17.96





17.89





17.82





17.77





17.71





17.66





17.62





17.58





17.55







59





17.66





17.58





17.50





17.43





17.37





17.31





17.26





17.21





17.17





17.13







60





17.29





17.20





17.12





17.04





16.97





16.90





16.85





16.79





16.75





16.71







61





16.93





16.82





16.73





16.65





16.57





16.50





16.43





16.38





16.33





16.28







62





16.56





16.45





16.35





16.26





16.17





16.09





16.02





15.96





15.90





15.85







63





16.20





16.08





15.97





15.87





15.77





15.69





15.61





15.54





15.48





15.42







64





15.85





15.72





15.59





15.48





15.38





15.28





15.20





15.12





15.05





14.99







65





15.50





15.36





15.22





15.10





14.99





14.88





14.79





14.70





14.63





14.56







66





15.17





15.00





14.86





14.72





14.60





14.48





14.38





14.29





14.20





14.13







67





14.83





14.66





14.50





14.35





14.21





14.09





13.97





13.87





13.78





13.70







68





14.51





14.32





14.14





13.98





13.83





13.69





13.57





13.46






13.35





13.26







69





14.20





13.99





13.80





13.62





13.46





13.31





13.17





13.05





12.93





12.83







70





13.90





13.68





13.47





13.27





13.10





12.93





12.78





12.64





12.52





12.41







71





13.61





13.37





13.15





12.94





12.74





12.56





12.40





12.25





12.11





11.99







72





13.34





13.08





12.84





12.62





12.41





12.21





12.03





11.86





11.71





11.58







73





13.09





12.81





12.55





12.31





12.08





11.87





11.68





11.50





11.33





11.18







74





12.85





12.56





12.28





12.02





11.78





11.55





11.34





11.15





10.97





10.80







75





12.63





12.32





12.03





11.76





11.50





11.25





11.02





10.81





10.62





10.44







76





12.43





12.10





11.80





11.50





11.23





10.97





10.72





10.50





10.29





10.10







77





12.24





11.90





11.58





11.27





10.98





10.70





10.44





10.20





9.98





9.77







78





12.07





11.72





11.38





11.06





10.75





10.46





10.18





9.92





9.68





9.46







79





11.91





11.55





11.20





10.86





10.54





10.23





9.94





9.66





9.41





9.17







80





11.77





11.39





11.03





10.68





10.34





10.02






9.71





9.42





9.15





8.90







81





11.64





11.26





10.88





10.51





10.16





9.83





9.51





9.20





8.92





8.65







82





11.53





11.13





10.74





10.36





10.00





9.65





9.32





9.00





8.70





8.42







83





11.43





11.02





10.62





10.23





9.85





9.49





9.14





8.81





8.50





8.20







84





11.33





10.91





10.50





10.11





9.72





9.35





8.99





8.64





8.31





8.01







85





11.25





10.82





10.41





10.00





9.60





9.22





8.85





8.49





8.15





7.83







86





11.18





10.75





10.32





9.90





9.50





9.10





8.72





8.35





8.00





7.67







87





11.12





10.68





10.25





9.82





9.41





9.00





8.61





8.23





7.87





7.53







88





11.07





10.62





10.18





9.75





9.33





8.92





8.52





8.13





7.76





7.41







89





11.02





10.57





10.12





9.69





9.26





8.84





8.44





8.04





7.66





7.30







90





10.98





10.52





10.08





9.63





9.20





8.78





8.36





7.96





7.58





7.20





 

 

 

 

 

 

 

 

 

 

 

















The man's





The woman's age of age







filled age





85





86





87





88





89





90







35





25.47





25.47





25.47






25.46





25.46





25.46







36





25.21





25.20





25.20





25.20





25.20





25.19







37





24.93





24.93





24.93





24.92





24.92





24.92







38





24.65





24.65





24.65





24.64





24.64





24.64







39





24.37





24.36





24.36





24.36





24.35





24.35







40





24.07





24.07





24.07





24.06





24.06





24.06







41





23.77





23.77





23.76





23.76





23.76





23.75







42





23.46





23.46





23.45





23.45





23.44





23.44







43





23.15





23.14





23.13





23.13





23.12





23.12







44





22.82





22.81





22.81





22.80





22.80





22.79







45





22.49





22.48





22.47





22.47





22.46





22.46







46





22.15





22.14





22.13





22.12





22.12





22.11







47





21.80





21.79





21.78





21.77





21.77





21.76







48





21.44





21.43





21.42





21.41





21.41





21.40







49





21.08





21.07





21.06





21.05





21.04





21.03







50





20.71





20.70





20.68





20.67





20.67





20.66







51





20.33





20.32





20.30





20.29





20.28





20.28







52





19.95





19.93





19.92





19.91





19.89





19.89







53





19.56





19.54





19.52





19.51





19.50





19.49







54





19.16






19.14





19.12





19.11





19.10





19.08







55





18.76





18.73





18.72





18.70





18.69





18.67







56





18.35





18.32





18.30





18.29





18.27





18.26







57





17.93





17.91





17.89





17.87





17.85





17.84







58





17.52





17.49





17.46





17.44





17.42





17.41







59





17.09





17.06





17.04





17.01





16.99





16.98







60





16.67





16.64





16.61





16.58





16.56





16.54







61





16.24





16.20





16.17





16.14





16.12





16.10







62





15.81





15.77





15.73





15.70





15.68





15.65







63





15.37





15.33





15.29





15.26





15.23





15.20







64





14.94





14.89





14.85





14.81





14.78





14.75







65





14.50





14.45





14.40





14.36





14.33





14.30







66





14.06





14.01





13.95





13.91





13.87





13.84







67





13.62





13.56





13.50





13.45





13.41





13.38







68





13.18





13.11





13.05





12.99





12.95





12.91







69





12.74





12.66





12.59





12.53





12.48





12.44







70





12.31





12.22





12.14





12.07





12.01





11.96







71





11.88





11.78





11.69





11.62





11.55





11.49







72





11.46





11.35





11.25





11.17





11.09





11.03








73





11.05





10.93





10.82





10.73





10.65





10.58







74





10.66





10.53





10.41





10.31





10.22





10.14







75





10.28





10.14





10.01





9.90





9.80





9.71







76





9.92





9.77





9.63





9.50





9.39





9.30







77





9.58





9.41





9.26





9.13





9.01





8.90







78





9.26





9.08





8.91





8.77





8.64





8.52







79





8.96





8.76





8.58





8.42





8.28





8.16







80





8.67





8.46





8.27





8.10





7.95





7.82







81





8.41





8.18





7.98





7.79





7.63





7.49







82





8.16





7.92





7.70





7.50





7.33





7.18







83





7.93





7.68





7.44





7.24





7.05





6.88







84





7.72





7.45





7.21





6.99





6.79





6.61







85





7.53





7.25





6.99





6.76





6.55





6.36







86





7.36





7.07





6.80





6.55





6.33





6.13







87





7.21





6.90





6.62





6.37





6.13





5.93







88





7.07





6.76





6.47





6.20





5.96





5.74







89





6.95





6.63





6.33





6.06





5.81





5.58







90





6.85





6.52





6.21





5.92





5.67





5.43











Interest rate: 3% p. a.