Calculate usufruct: yield and duration as a scenario
Usufruct calculator: compare your own usage income, costs, fixed duration and discounting. For free; no official BewG assessment.
Fixed duration as a calculation scenario
For free. No age or health data, no lifespan prediction, no storage. This tool does not calculate the tax capital value according to BewG.
Our own calculation: scenario present value
85.302 €
Calculated annual surplus: 10.000 €. Payment at the end of each year, constant amounts. No market price of the right, no binding purchase price discount and no tax value.
What is different about usufruct?
§ 1030 BGB describes the right to take the benefits (Nutzungen) of a thing; individual uses may be excluded. For real estate, the scope and specific terms must be clarified on the basis of the documents. Usufruct is not just another word for living in the property yourself. So do not enter a benefit of occupation if your scenario actually concerns a different kind of income from use.
From usage yield to surplus
Use the actual documented or explicitly assumed annual income and the costs you bear yourself. A gross rent without administration, maintenance or assumption of default is not a guaranteed net income. There is no legal determination as to which party bears which costs. You make the assumptions yourself and can compare them.
Present value for a fixed period
The calculation assumes constant surpluses and payments at the end of each year. It adds up any surplus divided by (1 + interest rate)^year. With 10.000 € annual surplus and one year, the present value at 5 % is around 9.524 €. Longer duration, higher costs and a different interest rate change the result. There is no guaranteed future rent.
Why no tax capital value?
Tax valuation of a lifelong right under § 14 BewG uses different rules and official factors. This tool does not check caps on annual value or other tax-specific rules. It calculates only a transparent scenario for the period you enter. Do not describe the result as an official valuation.
Documents for further decision
Organise the land register, deed creating the right, tenancy agreements and actual income and expenses. Note excluded or restricted uses and unresolved questions. A transfer, gift, sale or cancellation requires case-specific checks of the agreement, tax and the parties’ rights. DDORF does not broker a contract.
Related tools and background information
Data sources
Official source · Our own calculation · Our own analysis · DDORF estimate → Methodology
- Our own calculationOur own calculationCalculation scenario based on your own input, not an official value.
- Official sourceBGB §§ 1030, 1093Legal scope of residential rights and usufructView source(opens new window)
- Official sourceBewG §14Differentiation from the tax assessment of lifelong usesView source(opens new window)