Passing on the Grundsteuer: when the tenant pays
When you can pass the Grundsteuer (property tax) on to the tenant through the Nebenkosten (service charges), and how to bill it.
You can only pass on the Grundsteuer if the lease passes the running costs on to the tenant. If it does, list the Grundsteuer as its own line on the yearly Nebenkosten statement (Betriebskostenabrechnung). If it does not, you pay it yourself.
What to know when you pass on the Grundsteuer
Everything starts with the lease. Without a pass-on clause, you cannot pass anything on.
- 1
The lease needs a pass-on clause
You can only pass on the Grundsteuer if the lease passes the running costs on to the tenant.
- 2
Check the new notice
Compare the 2025 Grundsteuer notice with last year's local rate and amount.
- 3
Split it by floor area
The Grundsteuer is usually split by floor area (§ 556a BGB).
- 4
Empty flats are your cost
You pay the share for empty flats and for units you use yourself.
- 5
Give it its own line
Show the Grundsteuer as a separate line on the Nebenkosten statement.
- 6
12 months to deliver the statement
The statement must reach the tenant within 12 months of the end of the billing period.
Why this matters
Under § 2 Nr. 1 BetrKV, the Grundsteuer is one of the running costs. Under § 556 BGB, you can only pass it on to the extent that the lease passes the running costs on to the tenant.
General information, not legal advice.
Frequently asked questions
Can I pass on the Grundsteuer without a clause in the lease?
No, without a pass-on clause in the lease you pay the Grundsteuer yourself. You cannot pass it on later either (§ 2 Nr. 1 BetrKV, § 556 BGB).
Who pays the Grundsteuer when a flat is empty?
You pay the share of an empty flat yourself, and you cannot pass it on to the other tenants. If the flat stays empty for a long time through no fault of yours, you can apply to the Finanzamt (tax office) or the municipality for a partial waiver.
What does the 2025 Grundsteuer reform change?
Since 1 January 2025 the Grundsteuer has been worked out with new property values and new local rates, under the federal model or a state model depending on the federal state. The new amount first shows up in the 2025 Nebenkosten statement, which usually goes out by the end of 2026.
Also in this topic: Mietschuldenfreiheitsbescheinigung: must landlords issue it?Renting out property in Germany as a foreigner
Is a new tenant moving in soon?
A change of tenant is the moment to record the condition in which the flat is handed over. BildProof records every room.
Create your proof