🧮 Service charge statement
In brief
You may only pass on service charges if the contract provides for it. The statement must reach the tenant at the latest twelve months after the end of the billing period.
- If you miss the deadline, you usually can no longer claim back payments.
- Advance payments must be reasonable.
- The tenant can raise objections within twelve months of receipt.
Step by step
- Check the contractAre service charges and the distribution key agreed?
- Collect receiptsCollect invoices and meter readings for the year.
- Prepare the statementSettle the account in a traceable way, with total costs, key and advance payments.
- Meet the deadlineMake sure the statement demonstrably reaches the tenant in time.
Deadlines
- Only costs from the Service Charges Ordinance (Betriebskostenverordnung) can be passed on; administration and maintenance costs cannot.
- The list in § 2 BetrKV is not exhaustive (Nr. 17 other service charges, only if agreed).
- Heating costs follow the Heating Costs Ordinance (Heizkostenverordnung); not covered in depth here.
In depth · legal basis, figures and practice – for advisers and professionals
Agreement and statement, § 556 BGB
The parties can agree that the tenant bears service charges within the meaning of the Service Charges Ordinance. Advance payments may only be agreed at a reasonable amount. The advance payments must be settled annually; the statement must be communicated to the tenant at the latest by the end of the twelfth month after the end of the billing period. After this period has expired, a back payment claim can no longer be asserted, unless the landlord is not responsible for the late assertion. The tenant must communicate objections at the latest by the end of the twelfth month after receipt of the statement.
Chargeable costs, § 2 BetrKV
These include, among others, the current public charges on the property, namely property tax (Grundsteuer) (Nr. 1), water supply (Nr. 2), heating operation (Nr. 4a) and the costs of insuring the building against fire, storm, water and other natural hazards, glass insurance and property and building liability insurance, that is for the building, oil tank and lift (Nr. 13). General liability insurance cannot be passed on.
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