Life annuity and legal interest table 2021.
Since January 1, the statutory interest rate has fallen further from 0.05% to 0.01%. As a result, the coefficients to be applied for calculating the value of the lifetime usufruct and the bare ownership have been updated, in relation to the age of the usufructuary. The percentages do not change compared to 2020, as the coefficients have been modified to compensate for the change in the legal interest rate.