🧾 Service charge statement
In brief
The landlord must account for service charges once a year. He must send you the statement at the latest twelve months after the end of the accounting period. If it arrives later, he can generally no longer demand an additional payment.
After receiving the statement you have twelve months to raise objections. After that it is usually too late. So pay an additional amount only after checking, and raise objections in writing.
You may inspect the records. This is also possible electronically. Only costs that are agreed in the tenancy agreement and belong to the statutory types of operating costs may be passed on.
Step by step
- Note the date of receiptNote when the statement reached you. Twelve months run from then.
- Check the accounting periodDid the statement arrive within twelve months after the end of the accounting year?
- Ask for the recordsRequest inspection of the records in writing.
- Raise objections in writingName the items you dispute and keep proof of receipt.
Deadlines
- After the objection period expires, objections are generally excluded.
- Only contractually agreed types of costs may be passed on.
- Administration costs and maintenance are not operating costs (§ 1 Abs. 2 BetrKV).
- Heating costs have their own rules, see the page "Heating costs and CO2 costs".
In depth · legal basis, figures and practice – for advisers and professionals
Statement and objections, § 556 Abs. 3 BGB
Advance payments for operating costs must be accounted for annually. The statement must be communicated to the tenant at the latest by the end of the twelfth month after the end of the accounting period. After this period has expired, the landlord is barred from claiming an additional payment unless he is not responsible for the late claim. The tenant must communicate objections to the statement to the landlord at the latest by the end of the twelfth month after receipt of the statement. After this period has expired, the tenant can raise objections only if he is not responsible for the late claim.
Inspection of records, § 556 Abs. 4 BGB
On request, the landlord must grant the tenant inspection of the records on which the statement is based. The records may be made available electronically.
Definition, § 1 BetrKV
Administration and maintenance costs are not operating costs (§ 1 Abs. 2 BetrKV).
Types of costs, § 2 BetrKV
§ 2 BetrKV lists 17 types of costs, including public charges (such as property tax), water supply, drainage, heating, hot water, lift, street cleaning and waste disposal, building cleaning, garden maintenance, lighting, chimney sweeping, insurance, caretaker, aerial and broadband systems, laundry facilities and other operating costs.
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