Right-of-residence calculation: a scenario instead of a flat-rate discount
Right-of-residence calculator using your own term, benefit of occupation, costs and discount rate. Free scenario calculation, not a capitalised value for tax purposes or a formal valuation report.
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.
Right of residence and usufruct are different rights
A residential right under § 1093 BGB concerns using a building or part of it as a home. Usufruct under § 1030 BGB concerns the use and benefits of an asset and may have a different economic scope. The actual deed and agreed restrictions determine the rights. The label “residential right” alone does not settle who bears costs or whether letting is permitted.
Which amount do you enter as the benefit of living in the property?
Use a documented annual assumption for the specific area and use covered by the right. An asking rent does not automatically establish the annual value of a right. Deduct only costs actually borne by the rights holder in your scenario. Document area, condition and scope rather than adopting a city median without checking.
The formula and an example
For a fixed period, the calculator discounts constant annual surpluses to today and adds them together. Formula: annual surplus × [1 − (1 + interest rate)^−years] ÷ interest rate. At 0%, the formula is annual surplus × years. An annual benefit of 12,000 € minus 2,000 € in costs over ten years gives 100,000 € at 0%. This is an example, not the value of a particular residential right.
Life is not ten years
A freely chosen period does not establish a lifelong right. § 14 BewG provides a separate tax-valuation method with official multipliers. This tool does not use life tables or factors for age or sex. A separate professional assessment is needed for a tax valuation or reliable market discount.
Prepare for sale with right of residence
Check the land register, deed creating the right, priority, rooms covered and ongoing obligations. Have the consequences of moving out, waiving the right or selling clarified. A calculated present value is not automatically deducted from the unencumbered property value. Financing, marketability and other parties’ rights may also matter.
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 §§ 1093, 1030Legal scope of residential rights and usufructView source(opens new window)
- Official sourceBewG §14Differentiation from the tax assessment of lifelong usesView source(opens new window)