Sonstige Rückstellungen
Der HGB-Rechnungszins ist die zentrale Kennziffer für die bilanzielle Bewertung von Rückstellungen im Jahresabschluss. Gemäß § 253 Abs. 2 Handelsgesetzbuch (HGB) müssen sonstige Rückstellungen mit einer Restlaufzeit von mehr als einem Jahr abgezinst werden. Als Maßstab dient hierfür der durchschnittliche Marktzins der vergangenen sieben Geschäftsjahre.
Anwendungsbereich: 7-Jahres-Durchschnittszins
Dieser spezifische HGB-Zinssatz ist für alle Verpflichtungen maßgeblich, die nicht der Altersversorgung dienen. Dazu zählen insbesondere Verpflichtungen aus Jubiläen, Altersteilzeit oder ähnliche vergleichbare langfristige Zusagen.
Sonderfall: Altersversorgungsverpflichtungen (10-Jahres-Durchschnittszins)
Bei der Bewertung von Altersversorgungsverpflichtungen (z. B. Pensionszusagen, Deputatzusagen und mittelbare Versorgungszusagen) gilt eine gesetzliche Sonderregelung: Hier ist zwingend der Durchschnittszinssatz der letzten zehn Geschäftsjahre anzuwenden. Die entsprechenden Daten und Tabellen finden Sie in unserer Übersicht zum HGB Zinssatz | 10 Jahres-⌀.
Planungssicherheit durch die GBG-Zinsprognose
Da die Deutsche Bundesbank zwar monatliche Ist-Werte veröffentlicht, jedoch keine offiziellen Hochrechnungen bereitstellt, unterstützt Sie die GBG-Consulting seit über zehn Jahren bei der fundierten mittel- und langfristigen Aufwandsplanung. Unser Prognose-Tool leitet die zukünftige Entwicklung des BilMoG-Rechnungszinses präzise ab. Die aktuellen Prognosewerte finden Sie auf unserer Seite zur HGB Zinssatz | GBG-Prognose.
Abzinsungssätze gemäß § 253 Abs. 2 HGB
Aktuelle Abzinsungssätze gemäß § 253 Abs. 2 HGB
Die Deutsche Bundesbank aktualisiert die Abzinsungssätze jeweils am ersten Geschäftstag eines neuen Monats.
Nachfolgend finden Sie unseren Auszug aus den offiziellen Tabellen der Deutschen Bundesbank:
(Alle Angaben ohne Gewähr, Quelle: Deutsche Bundesbank)
| Jahr | Monat | 7-Jahres-⌀ Zinssatz bei Restlaufzeit von … Jahren (Stand am Monatsende) | ||||
| 5 | 10 | 15 | 20 | 30 | ||
| 2026 | März | 1,97% | 2,16% | 2,30% | 2,30% | 2,14% |
| Februar | 1,93% | 2,12% | 2,27% | 2,27% | 2,11% | |
| Januar | 1,90% | 2,09% | 2,24% | 2,24% | 2,09% | |
| 2025 | Dezember | 1,87% | 2,07% | 2,22% | 2,22% | 2,07% |
| November | 1,84% | 2,04% | 2,19% | 2,19% | 2,04% | |
| Oktober | 1,82% | 2,02% | 2,17% | 2,17% | 2,02% | |
| September | 1,79% | 1,99% | 2,15% | 2,15% | 2,00% | |
| August | 1,76% | 1,97% | 2,13% | 2,13% | 1,98% | |
| Juli | 1,73% | 1,95% | 2,10% | 2,11% | 1,96% | |
| Juni | 1,71% | 1,92% | 2,08% | 2,09% | 1,94% | |
| Mai | 1,68% | 1,90% | 2,06% | 2,07% | 1,92% | |
| April | 1,65% | 1,87% | 2,04% | 2,05% | 1,91% | |
| März | 1,63% | 1,85% | 2,02% | 2,03% | 1,89% | |
| Februar | 1,60% | 1,83% | 2,00% | 2,01% | 1,87% | |
| Januar | 1,57% | 1,81% | 1,98% | 2,00% | 1,86% | |
| 2024 | Dezember | 1,54% | 1,79% | 1,96% | 1,98% | 1,85% |
| November | 1,52% | 1,76% | 1,94% | 1,97% | 1,84% | |
| Oktober | 1,49% | 1,74% | 1,93% | 1,95% | 1,83% | |
| September | 1,46% | 1,72% | 1,91% | 1,94% | 1,82% | |
| August | 1,43% | 1,70% | 1,89% | 1,92% | 1,81% | |
| Juli | 1,40% | 1,68% | 1,87% | 1,91% | 1,80% | |
| Juni | 1,37% | 1,66% | 1,86% | 1,89% | 1,79% | |
| Mai | 1,34% | 1,63% | 1,84% | 1,88% | 1,78% | |
| April | 1,31% | 1,61% | 1,82% | 1,86% | 1,77% | |
| März | 1,27% | 1,58% | 1,80% | 1,85% | 1,75% | |
| Februar | 1,24% | 1,56% | 1,78% | 1,83% | 1,74% | |
| Januar | 1,21% | 1,53% | 1,76% | 1,81% | 1,73% | |
| 2023 | Dezember | 1,18% | 1,51% | 1,74% | 1,80% | 1,72% |
| November | 1,15% | 1,49% | 1,72% | 1,78% | 1,70% | |
| Oktober | 1,12% | 1,46% | 1,70% | 1,76% | 1,69% | |
| September | 1,08% | 1,43% | 1,66% | 1,73% | 1,66% | |
| August | 1,03% | 1,39% | 1,63% | 1,70% | 1,63% | |
| Juli | 0,99% | 1,35% | 1,60% | 1,67% | 1,61% | |
| Juni | 0,95% | 1,32% | 1,57% | 1,64% | 1,59% | |
| Mai | 0,91% | 1,29% | 1,54% | 1,62% | 1,57% | |
| April | 0,88% | 1,27% | 1,52% | 1,60% | 1,56% | |
| März | 0,85% | 1,24% | 1,50% | 1,59% | 1,55% | |
| Februar | 0,82% | 1,22% | 1,48% | 1,57% | 1,53% | |
| Januar | 0,78% | 1,19% | 1,46% | 1,55% | 1,52% | |
| 2022 | Dezember | 0,75% | 1,17% | 1,44% | 1,54% | 1,51% |
| November | 0,72% | 1,15% | 1,43% | 1,53% | 1,51% | |
| Oktober | 0,70% | 1,13% | 1,42% | 1,53% | 1,51% | |
| September | 0,67% | 1,11% | 1,40% | 1,52% | 1,51% | |
| August | 0,65% | 1,09% | 1,39% | 1,51% | 1,51% | |
| Juli | 0,63% | 1,08% | 1,38% | 1,50% | 1,51% | |
| Juni | 0,62% | 1,08% | 1,38% | 1,50% | 1,51% | |
| Mai | 0,61% | 1,07% | 1,37% | 1,50% | 1,51% | |
| April | 0,60% | 1,06% | 1,36% | 1,49% | 1,51% | |
| März | 0,58% | 1,05% | 1,35% | 1,48% | 1,50% | |
| Februar | 0,58% | 1,04% | 1,35% | 1,48% | 1,50% | |
| Januar | 0,57% | 1,04% | 1,34% | 1,48% | 1,51% | |
| 2021 | Dezember | 0,58% | 1,04% | 1,35% | 1,49% | 1,52% |
| November | 0,58% | 1,05% | 1,36% | 1,50% | 1,53% | |
| Oktober | 0,59% | 1,06% | 1,37% | 1,51% | 1,55% | |
| September | 0,60% | 1,07% | 1,39% | 1,53% | 1,57% | |
| August | 0,61% | 1,09% | 1,41% | 1,55% | 1,59% | |
| Juli | 0,62% | 1,10% | 1,42% | 1,57% | 1,61% | |
| Juni | 0,63% | 1,12% | 1,45% | 1,59% | 1,64% | |
| Mai | 0,65% | 1,14% | 1,47% | 1,62% | 1,66% | |
| April | 0,66% | 1,16% | 1,49% | 1,64% | 1,69% | |
| März | 0,68% | 1,18% | 1,51% | 1,66% | 1,71% | |
| Februar | 0,69% | 1,21% | 1,54% | 1,69% | 1,74% | |
| Januar | 0,71% | 1,23% | 1,57% | 1,72% | 1,77% | |
| 2020 | Dezember | 0,74% | 1,26% | 1,60% | 1,75% | 1,80% |
| November | 0,76% | 1,29% | 1,64% | 1,79% | 1,84% | |
| Oktober | 0,78% | 1,33% | 1,68% | 1,83% | 1,88% | |
| September | 0,80% | 1,36% | 1,71% | 1,86% | 1,91% | |
| August | 0,83% | 1,39% | 1,74% | 1,90% | 1,95% | |
| Juli | 0,85% | 1,42% | 1,78% | 1,93% | 1,98% | |
| Juni | 0,87% | 1,45% | 1,81% | 1,97% | 2,01% | |
| Mai | 0,89% | 1,47% | 1,84% | 2,00% | 2,05% | |
| April | 0,91% | 1,50% | 1,87% | 2,03% | 2,08% | |
| März | 0,92% | 1,52% | 1,89% | 2,05% | 2,10% | |
| Februar | 0,93% | 1,53% | 1,91% | 2,07% | 2,12% | |
| Januar | 0,95% | 1,56% | 1,94% | 2,10% | 2,16% | |
| 2019 | Dezember | 0,97% | 1,59% | 1,97% | 2,13% | 2,19% |
| November | 0,98% | 1,61% | 2,00% | 2,16% | 2,21% | |
| Oktober | 1,00% | 1,64% | 2,02% | 2,19% | 2,24% | |
| September | 1,02% | 1,66% | 2,05% | 2,22% | 2,27% | |
| August | 1,04% | 1,69% | 2,08% | 2,25% | 2,30% | |
| Juli | 1,07% | 1,72% | 2,12% | 2,28% | 2,33% | |
| Juni | 1,09% | 1,75% | 2,15% | 2,31% | 2,36% | |
| Mai | 1,12% | 1,78% | 2,18% | 2,34% | 2,39% | |
| April | 1,14% | 1,80% | 2,20% | 2,36% | 2,41% | |
| März | 1,17% | 1,84% | 2,23% | 2,39% | 2,43% | |
| Februar | 1,20% | 1,87% | 2,26% | 2,42% | 2,46% | |
| Januar | 1,22% | 1,90% | 2,29% | 2,44% | 2,48% | |
| 2018 | Dezember | 1,25% | 1,93% | 2,32% | 2,47% | 2,51% |
| November | 1,29% | 1,96% | 2,36% | 2,51% | 2,54% | |
| Oktober | 1,33% | 2,00% | 2,40% | 2,54% | 2,57% | |
| September | 1,36% | 2,04% | 2,43% | 2,58% | 2,61% | |
| August | 1,40% | 2,08% | 2,48% | 2,62% | 2,64% | |
| Juli | 1,44% | 2,12% | 2,52% | 2,66% | 2,68% | |
| Juni | 1,48% | 2,16% | 2,56% | 2,70% | 2,71% | |
| Mai | 1,52% | 2,20% | 2,60% | 2,74% | 2,75% | |
| April | 1,56% | 2,24% | 2,64% | 2,77% | 2,79% | |
| März | 1,60% | 2,28% | 2,68% | 2,81% | 2,82% | |
| Februar | 1,64% | 2,32% | 2,72% | 2,85% | 2,86% | |
| Januar | 1,68% | 2,36% | 2,76% | 2,89% | 2,90% | |
| 2017 | Dezember | 1,73% | 2,40% | 2,80% | 2,94% | 2,93% |
| November | 1,76% | 2,45% | 2,84% | 2,98% | 2,97% | |
| Oktober | 1,80% | 2,49% | 2,88% | 3,01% | 3,00% | |
| September | 1,84% | 2,52% | 2,91% | 3,04% | 3,02% | |
| August | 1,87% | 2,55% | 2,94% | 3,07% | 3,05% | |
| Juli | 1,89% | 2,58% | 2,97% | 3,10% | 3,07% | |
| Juni | 1,93% | 2,61% | 3,00% | 3,13% | 3,10% | |
| Mai | 1,96% | 2,65% | 3,04% | 3,17% | 3,13% | |
| April | 1,99% | 2,69% | 3,08% | 3,20% | 3,16% | |
| März | 2,03% | 2,72% | 3,12% | 3,24% | 3,20% | |
| Februar | 2,06% | 2,76% | 3,16% | 3,28% | 3,23% | |
| Januar | 2,10% | 2,80% | 3,20% | 3,32% | 3,27% | |
| 2016 | Dezember | 2,14% | 2,84% | 3,24% | 3,36% | 3,31% |
| November | 2,18% | 2,89% | 3,28% | 3,40% | 3,34% | |
| Oktober | 2,22% | 2,93% | 3,32% | 3,44% | 3,38% | |
| September | 2,26% | 2,97% | 3,37% | 3,49% | 3,43% | |
| August | 2,30% | 3,02% | 3,42% | 3,54% | 3,47% | |
| Juli | 2,35% | 3,07% | 3,47% | 3,59% | 3,52% | |
| Juni | 2,39% | 3,12% | 3,52% | 3,65% | 3,57% | |
| Mai | 2,45% | 3,18% | 3,58% | 3,70% | 3,63% | |
| April | 2,50% | 3,24% | 3,64% | 3,76% | 3,68% | |
| März | 2,56% | 3,29% | 3,70% | 3,82% | 3,74% | |
| Februar | 2,62% | 3,36% | 3,76% | 3,88% | 3,80% | |
| Januar | 2,68% | 3,42% | 3,83% | 3,95% | 3,85% | |
| 2015 | Dezember | 2,74% | 3,48% | 3,89% | 4,00% | 3,90% |
| November | 2,80% | 3,54% | 3,94% | 4,05% | 3,95% | |
| Oktober | 2,86% | 3,60% | 4,00% | 4,11% | 4,00% | |
| September | 2,93% | 3,67% | 4,07% | 4,17% | 4,05% | |
| August | 3,00% | 3,73% | 4,12% | 4,22% | 4,10% | |
| Juli | 3,05% | 3,78% | 4,17% | 4,27% | 4,14% | |
| Juni | 3,11% | 3,83% | 4,21% | 4,31% | 4,18% | |
| Mai | 3,17% | 3,88% | 4,26% | 4,36% | 4,22% | |
| April | 3,23% | 3,93% | 4,31% | 4,41% | 4,27% | |
| März | 3,28% | 3,99% | 4,37% | 4,46% | 4,33% | |
| Februar | 3,34% | 4,04% | 4,43% | 4,52% | 4,39% | |
| Januar | 3,40% | 4,10% | 4,48% | 4,58% | 4,44% | |
| 2014 | Dezember | 3,45% | 4,15% | 4,53% | 4,63% | 4,49% |
| November | 3,50% | 4,20% | 4,58% | 4,67% | 4,53% | |
| Oktober | 3,55% | 4,24% | 4,62% | 4,71% | 4,57% | |
| September | 3,59% | 4,28% | 4,66% | 4,75% | 4,63% | |
| August | 3,64% | 4,32% | 4,70% | 4,78% | 4,63% | |
| Juli | 3,69% | 4,36% | 4,73% | 4,82% | 4,67% | |
| Juni | 3,73% | 4,40% | 4,76% | 4,84% | 4,69% | |
| Mai | 3,77% | 4,43% | 4,79% | 4,87% | 4,72% | |
| April | 3,81% | 4,46% | 4,81% | 4,89% | 4,74% | |
| März | 3,84% | 4,48% | 4,83% | 4,91% | 4,75% | |
| Februar | 3,87% | 4,50% | 4,85% | 4,93% | 4,77% | |
| Januar | 3,90% | 4,52% | 4,86% | 4,94% | 4,78% | |
| 2013 | Dezember | 3,93% | 4,54% | 4,88% | 4,95% | 4,79% |
| November | 3,95% | 4,56% | 4,89% | 4,96% | 4,80% | |
| Oktober | 3,98% | 4,57% | 4,90% | 4,97% | 4,81% | |
| September | 4,00% | 4,58% | 4,91% | 4,98% | 4,82% | |
| August | 4,02% | 4,60% | 4,92% | 4,99% | 4,83% | |
| Juli | 4,05% | 4,61% | 4,93% | 5,00% | 4,84% | |
| Juni | 4,07% | 4,63% | 4,94% | 5,01% | 4,85% | |
| Mai | 4,10% | 4,65% | 4,96% | 5,03% | 4,87% | |
| April | 4,13% | 4,67% | 4,98% | 5,05% | 4,89% | |
| März | 4,16% | 4,70% | 5,00% | 5,07% | 4,91% | |
| Februar | 4,18% | 4,72% | 5,02% | 5,08% | 4,92% | |
| Januar | 4,20% | 4,73% | 5,03% | 5,09% | 4,93% | |
| 2012 | Dezember | 4,22% | 4,74% | 5,04% | 5,10% | 4,94% |
| November | 4,24% | 4,76% | 5,05% | 5,11% | 4,95% | |
| Oktober | 4,26% | 4,77% | 5,06% | 5,12% | 4,97% | |
| September | 4,28% | 4,79% | 5,07% | 5,13% | 4,98% | |
| August | 4,30% | 4,79% | 5,08% | 5,14% | 4,99% | |
| Juli | 4,31% | 4,81% | 5,09% | 5,15% | 5,00% | |
| Juni | 4,32% | 4,82% | 5,10% | 5,16% | 5,01% | |
| Mai | 4,33% | 4,82% | 5,10% | 5,17% | 5,02% | |
| April | 4,34% | 4,83% | 5,12% | 5,19% | 5,04% | |
| März | 4,35% | 4,84% | 5,12% | 5,20% | 5,05% | |
| Februar | 4,36% | 4,85% | 5,13% | 5,21% | 5,06% | |
| Januar | 4,36% | 4,85% | 5,13% | 5,21% | 5,07% | |
| 2011 | Dezember | 4,37% | 4,86% | 5,14% | 5,22% | 5,08% |
| November | 4,37% | 4,86% | 5,14% | 5,22% | 5,09% | |
| Oktober | 4,36% | 4,85% | 5,13% | 5,22% | 5,09% | |
| September | 4,36% | 4,85% | 5,13% | 5,22% | 5,10% | |
| August | 4,36% | 4,85% | 5,13% | 5,22% | 5,10% | |
| Juli | 4,36% | 4,85% | 5,13% | 5,22% | 5,11% | |
| Juni | 4,36% | 4,85% | 5,13% | 5,23% | 5,12% | |
| Mai | 4,36% | 4,85% | 5,13% | 5,23% | 5,12% | |
| April | 4,36% | 4,86% | 5,14% | 5,24% | 5,13% | |
| März | 4,36% | 4,86% | 5,14% | 5,24% | 5,14% | |
| Februar | 4,36% | 4,86% | 5,15% | 5,25% | 5,15% | |
| Januar | 4,35% | 4,86% | 5,15% | 5,25% | 5,16% | |
| 2010 | Dezember | 4,36% | 4,86% | 5,15% | 5,26% | 5,17% |
| November | 4,36% | 4,87% | 5,15% | 5,26% | 5,18% | |
| Oktober | 4,37% | 4,87% | 5,16% | 5,27% | 5,20% | |
| September | 4,38% | 4,89% | 5,17% | 5,29% | 5,22% | |
| August | 4,39% | 4,90% | 5,19% | 5,30% | 5,24% | |
| Juli | 4,40% | 4,91% | 5,20% | 5,32% | 5,26% | |
| Juni | 4,41% | 4,92% | 5,21% | 5,33% | 5,28% | |
| Mai | 4,41% | 4,92% | 5,22% | 5,34% | 5,29% | |
| April | 4,42% | 4,93% | 5,22% | 5,34% | 5,30% | |
| März | 4,42% | 4,94% | 5,23% | 5,35% | 5,32% | |
| Februar | 4,43% | 4,94% | 5,24% | 5,36% | 5,33% | |
| Januar | 4,44% | 4,95% | 5,24% | 5,37% | 5,34% | |
| 2009 | Dezember | 4,44% | 4,95% | 5,25% | 5,39% | 5,35% |
