Erlass des BMF vom 16.12.2022, 2022-0.882.005, BMF-AV Nr. 157/2022
| Wirksamkeit ab | Basiszinssatz | Stundungszinsen | Aussetzungszinsen | Anspruchszinsen | Beschwerdezinsen | Umsatzsteuerzinsen |
| 11.12.2002 | 2,20% | 6,20% | 3,20% | 4,20% | – | – |
| 09.06.2003 | 1,47% | 5,47% | 2,47% | 3,47% | – | – |
| 01.02.2005 | 1,47% | 5,97%[1] | 3,47%[2] | 3,47% | – | – |
| 27.04.2006 | 1,97% | 6,47% | 3,97% | 3,97% | – | – |
| 11.10.2006 | 2,67% | 7,17% | 4,67% | 4,67% | – | – |
| 14.03.2007 | 3,19% | 7,69% | 5,19% | 5,19% | – | – |
| 09.07.2008 | 3,70% | 8,20% | 5,70% | 5,70% | – | – |
| 15.10.2008 | 3,13% | 7,63% | 5,13% | 5,13% | – | – |
| 12.11.2008 | 2,63% | 7,13% | 4,63% | 4,63% | – | – |
| 10.12.2008 | 1,88% | 6,38% | 3,88% | 3,88% | – | – |
| 21.01.2009 | 1,38% | 5,88% | 3,38% | 3,38% | – | – |
| 11.03.2009 | 0,88% | 5,38% | 2,88% | 2,88% | – | – |
| 13.05.2009 | 0,38% | 4,88% | 2,38% | 2,38% | – | – |
| 13.07.2011 | 0,88% | 5,38% | 2,88% | 2,88% | – | – |
| 14.12.2011 | 0,38% | 4,88% | 2,38% | 2,38% | – | – |
| 01.01.2012 | 0,38% | 4,88% | 2,38% | 2,38% | 2,38%[3] | – |
| 08.05.2013 | -0,12% | 4,38% | 1,88% | 1,88% | 1,88% | – |
| 16.03.2016 | -0,62% | 3,88% | 1,38% | 1,38% | 1,38% | – |
| 01.07.2021 | -0,62% | 1,38%[4] | 1,38% | 1,38% | 1,38% | – |
| 27.07.2022 | -0,12% | 1,88% | 1,88% | 1,88% | 1,88% | 1,88%[5] |
| 14.09.2022 | 0,63% | 2,63% | 2,63% | 2,63% | 2,63% | 2,63% |
| 02.11.2022 | 1,38% | 3,38% | 3,38% | 3,38% | 3,38% | 3,38% |
| 21.12.2022 | 1,88% | 3,88% | 3,88% | 3,88% | 3,88% | 3,88% |
Dieser Erlass ersetzt den Erlass des BMF vom 28.10.2022, 2022-0.750.122.