EStR 2000 - Anhang III (zu Absch. 24, Rz 7001 ff)

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

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

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

Tabelle in neuem Fenster öffnen

Zusatzinformationen
Gültig ab:	22.03.2005
Materie:	Steuer
Betroffene Normen:	EStG 1988, Einkommensteuergesetz 1988, BGBl. Nr. 400/1988
Schlagworte:	Einkommensteuer
Stammfassung:	06 0104/9-IV/6/00

Datenquelle: Findok — https://findok.bmf.gv.at

Fundstelle(n):
LAAAA-76448

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

Sterbetafeln (gültig für Vereinbarungen ab 1.1.2000)

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