Erlass des BMF vom 14.09.2023, 2023-0.665.675, BMF-AV Nr. 108/2023
| Wirksamkeit ab | Basiszinssatz | Stundungszinsen | Aussetzungszinsen | Anspruchszinsen | Beschwerdezinsen | Umsatzsteuerzinsen |
| 09.04.1999 | 2% | 6% | 3% | – | – | – |
| 05.11.1999 | 2,5% | 6,5% | 3,5% | – | – | – |
| 17.03.2000 | 3% | 7% | 4% | – | – | – |
| 09.06.2000 | 3,75% | 7,75% | 4,75% | – | – | – |
| 06.10.2000 | 4,25% | 8,25% | 5,25% | – | – | – |
| 31.08.2001 | 3,75% | 7,75% | 4,75% | – | – | – |
| 18.09.2001 | 3,25% | 7,25% | 4,25% | 5,25% | – | – |
| 09.11.2001 | 2,75% | 6,75% | 3,75% | 4,75% | – | – |
| 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% |
| 08.02.2023 | 2,38% | 4,38% | 4,38% | 4,38% | 4,38% | 4,38% |
| 22.03.2023 | 2,88% | 4,88% | 4,88% | 4,88% | 4,88% | 4,88% |
| 21.06.2023 | 3,38% | 5,38% | 5,38% | 5,38% | 5,38% | 5,38% |
| 20.09.2023 | 3,88% | 5,88% | 5,88% | 5,88% | 5,88% | 5,88% |