HGB Rechnungszins – 7 Jahre

Sonstige Rückstellungen

Entsprechend den handelsrechtlichen Regelungen im Handelsgesetzbuch (HGB) sind nach § 253 Abs. 2 HGB sonstige Rückstellungen (zum Beispiel für Jubiläumsverpflichtungen und Altersteilzeitverpflichtungen) mit einer Laufzeit von mehr als einem Jahr mit einem Zins abzuzinsen, der zum einen ihrer Restlaufzeit und zum anderen einem durchschnittlichen Marktzinssatz der vergangenen sieben Jahre entspricht.

Altersversorgungsverpflichtungen

Eine Sonderregelung gilt für Altersversorgungsverpflichtungen. Hierzu zählen zum Beispiel die Bewertungen für: Pensionszusagen, Deputatzusagen und mittelbare Versorgungszusagen (HGB Zinssatz | 10 Jahres-⌀).

GBG-Prognose

Die GBG hat für die mittel- und langfristige Aufwandsplanung ein Tool entwickelt, dass anhand möglicher Szenarien die zukünftige Entwicklung des BilMoG-Rechnungszinses herleitet (HGB Zinssatz | GBG-Prognose), da die Deutsche Bundesbank keine Hochrechnung anbietet.

Abzinsungssätze gemäß § 253 Abs. 2 HGB

Immer am ersten Geschäftstag eines Monats aktualisiert die Deutschen Bundesbank die PDF-Tabellen und stellt diese zur Verfügung.
Hier der entsprechende Link: Abzinsungszinssätze gemäß § 253 Abs. 2 HGB / 7-Jahres-⌀

Unser Auszug aus diesen Tabellen:
(Alle Angaben ohne Gewähr, Quelle: Deutsche Bundesbank)

JahrMonat7-Jahres-⌀
Zinssatz bei Restlaufzeit von  … Jahren
(Stand am Monatsende)
510152030
2022Dezember0,75%1,17%1,44%1,54%1,51%
November0,72%1,15%1,43%1,53%1,51%
Oktober0,70%1,13%1,42%1,53%1,51%
September0,67%1,11%1,40%1,52%1,51%
August0,65%1,09%1,39%1,51%1,51%
Juli0,63%1,08%1,38%1,50%1,51%
Juni0,62%1,08%1,38%1,50%1,51%
Mai0,61%1,07%1,37%1,50%1,51%
April0,60%1,06%1,36%1,49%1,51%
März0,58%1,05%1,35%1,48%1,50%
Februar0,58%1,04%1,35%1,48%1,50%
Januar0,57%1,04%1,34%1,48%1,51%
2021Dezember0,58%1,04%1,35%1,49%1,52%
November0,58%1,05%1,36%1,50%1,53%
Oktober0,59%1,06%1,37%1,51%1,55%
September0,60%1,07%1,39%1,53%1,57%
August0,61%1,09%1,41%1,55%1,59%
Juli0,62%1,10%1,42%1,57%1,61%
Juni0,63%1,12%1,45%1,59%1,64%
Mai0,65%1,14%1,47%1,62%1,66%
April0,66%1,16%1,49%1,64%1,69%
März0,68%1,18%1,51%1,66%1,71%
Februar0,69%1,21%1,54%1,69%1,74%
Januar0,71%1,23%1,57%1,72%1,77%
2020Dezember0,74%1,26%1,60%1,75%1,80%
November0,76%1,29%1,64%1,79%1,84%
Oktober0,78%1,33%1,68%1,83%1,88%
September0,80%1,36%1,71%1,86%1,91%
August0,83%1,39%1,74%1,90%1,95%
Juli0,85%1,42%1,78%1,93%1,98%
Juni0,87%1,45%1,81%1,97%2,01%
Mai0,89%1,47%1,84%2,00%2,05%
April0,91%1,50%1,87%2,03%2,08%
März0,92%1,52%1,89%2,05%2,10%
Februar0,93%1,53%1,91%2,07%2,12%
Januar0,95%1,56%1,94%2,10%2,16%
2019Dezember0,97%1,59%1,97%2,13%2,19%
November0,98%1,61%2,00%2,16%2,21%
Oktober1,00%1,64%2,02%2,19%2,24%
September1,02%1,66%2,05%2,22%2,27%
August1,04%1,69%2,08%2,25%2,30%
Juli1,07%1,72%2,12%2,28%2,33%
Juni1,09%1,75%2,15%2,31%2,36%
Mai1,12%1,78%2,18%2,34%2,39%
April1,14%1,80%2,20%2,36%2,41%
März1,17%1,84%2,23%2,39%2,43%
Februar1,20%1,87%2,26%2,42%2,46%
Januar1,22%1,90%2,29%2,44%2,48%
2018Dezember1,25%1,93%2,32%2,47%2,51%
November1,29%1,96%2,36%2,51%2,54%
Oktober1,33%2,00%2,40%2,54%2,57%
September1,36%2,04%2,43%2,58%2,61%
August1,40%2,08%2,48%2,62%2,64%
Juli1,44%2,12%2,52%2,66%2,68%
Juni1,48%2,16%2,56%2,70%2,71%
Mai1,52%2,20%2,60%2,74%2,75%
April1,56%2,24%2,64%2,77%2,79%
März1,60%2,28%2,68%2,81%2,82%
Februar1,64%2,32%2,72%2,85%2,86%
Januar1,68%2,36%2,76%2,89%2,90%
2017Dezember1,73%2,40%2,80%2,94%2,93%
November1,76%2,45%2,84%2,98%2,97%
Oktober1,80%2,49%2,88%3,01%3,00%
September1,84%2,52%2,91%3,04%3,02%
August1,87%2,55%2,94%3,07%3,05%
Juli1,89%2,58%2,97%3,10%3,07%
Juni1,93%2,61%3,00%3,13%3,10%
Mai1,96%2,65%3,04%3,17%3,13%
April1,99% 2,69%3,08%3,20%3,16%
März2,03%2,72%3,12%3,24%3,20%
Februar2,06%2,76%3,16%3,28%3,23%
Januar2,10%2,80%3,20%3,32%3,27%
2016Dezember2,14%2,84%3,24%3,36%3,31%
November2,18%2,89%3,28%3,40%3,34%
Oktober2,22%2,93%3,32%3,44%3,38%
September2,26%2,97%3,37%3,49%3,43%
August2,30%3,02%3,42%3,54%3,47%
Juli2,35%3,07%3,47%3,59%3,52%
Juni2,39%3,12%3,52%3,65%3,57%
Mai2,45%3,18%3,58%3,70%3,63%
April2,50%3,24%3,64%3,76%3,68%
März2,56%3,29%3,70%3,82%3,74%
Februar2,62%3,36%3,76%3,88%3,80%
Januar2,68%3,42%3,83%3,95%3,85%
2015Dezember2,74%3,48%3,89%4,00%3,90%
November2,80%3,54%3,94%4,05%3,95%
Oktober2,86%3,60%4,00%4,11%4,00%
September2,93%3,67%4,07%4,17%4,05%
August3,00%3,73%4,12%4,22%4,10%
Juli3,05%3,78%4,17%4,27%4,14%
Juni3,11%3,83%4,21%4,31%4,18%
Mai3,17%3,88%4,26%4,36%4,22%
April3,23%3,93%4,31%4,41%4,27%
März3,28%3,99%4,37%4,46%4,33%
Februar3,34%4,04%4,43%4,52%4,39%
Januar3,40%4,10%4,48%4,58%4,44%
2014Dezember3,45%4,15%4,53%4,63%4,49%
November3,50%4,20%4,58%4,67%4,53%
Oktober3,55%4,24%4,62%4,71%4,57%
September3,59%4,28%4,66%4,75%4,63%
August3,64%4,32%4,70%4,78%4,63%
Juli3,69%4,36%4,73%4,82%4,67%
Juni3,73%4,40%4,76%4,84%4,69%
Mai3,77%4,43%4,79%4,87%4,72%
April3,81%4,46%4,81%4,89%4,74%
März3,84%4,48%4,83%4,91%4,75%
Februar3,87%4,50%4,85%4,93%4,77%
Januar3,90%4,52%4,86%4,94%4,78%
2013Dezember3,93%4,54%4,88%4,95%4,79%
November3,95%4,56%4,89%4,96%4,80%
Oktober3,98%4,57%4,90%4,97%4,81%
September4,00%4,58%4,91%4,98%4,82%
August4,02%4,60%4,92%4,99%4,83%
Juli4,05%4,61%4,93%5,00%4,84%
Juni4,07%4,63%4,94%5,01%4,85%
Mai4,10%4,65%4,96%5,03%4,87%
April4,13%4,67%4,98%5,05%4,89%
März4,16%4,70%5,00%5,07%4,91%
Februar4,18%4,72%5,02%5,08%4,92%
Januar4,20%4,73%5,03%5,09%4,93%
2012Dezember4,22%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%
2011Dezember4,37%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%
2010Dezember4,36%4,86%5,15%5,26%5,17%
November4,36%4,87%5,15%5,26%5,18%
Oktober4,37%4,87%5,16%5,27%5,20%
September4,38%4,89%5,17%5,29%5,22%
August4,39%4,90%5,19%5,30%5,24%
Juli4,40%4,91%5,20%5,32%5,26%
Juni4,41%4,92%5,21%5,33%5,28%
Mai4,41%4,92%5,22%5,34%5,29%
April4,42%4,93%5,22%5,34%5,30%
März4,42%4,94%5,23%5,35%5,32%
Februar4,43%4,94%5,24%5,36%5,33%
Januar4,44%4,95%5,24%5,37%5,34%
2009Dezember4,44%4,95%5,25%5,39%5,35%
BilMoG Zins
Monat7-jährig10-jährig
veröffentlicht 12.20211,35 %1,87 %
veröffentlicht 12.20221,44 %1,78 %
GBG-Prognose 12.20231,73 %1,81 %

zur BilMoG-Zinsentwicklung