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Valuing annuities (Section 16 BewG)

The 2003 Budget Accompanying Act changed how annuities and other recurring payments are valued. The method is set out in the Ministry of Finance’s decree of 17 December 2003.

The Ministry of Finance offers a free calculator that works out the capitalisation factors and values of annuities and recurring payments that depend on the life of one or more people. Your result is only as accurate as the figures you enter, and there’s a help text for every field. Please bear in mind that only the assessment from your tax office is legally binding.

Open the calculator (Section 16 BewG)

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