Pass Grundsteuer on to Tenants: 2026 Guide
Pass Grundsteuer on to Tenants
Passing it on works only where the tenancy provides for operating costs to be passed on (§ 2 Nr. 1 BetrKV).
It is passed on through the operating-cost statement (§ 556 BGB), as a rule by floor area (§ 556a BGB). Since the property-tax reform of 1 January 2025 new values and multipliers apply.
§ 2 Nr. 1 BetrKVIn 60 seconds
Property tax is a chargeable operating cost under § 2 Nr. 1 BetrKV, but only where the tenancy provides for operating costs to be passed on.
Without that agreement the landlord bears it; it cannot be passed on retrospectively through the statement.
It is allocated as a rule by floor area (§ 556a BGB) unless the contract provides otherwise.
The share for vacant flats and units the landlord occupies is theirs. It is not chargeable.
Since the reform of 1 January 2025 new values and multipliers apply; some states use the federal model, others their own.
What the law says
Operating costs within the meaning of the Regulation include the running public charges on the property, notably the property tax. It can be passed on under § 556 BGB only so far as the parties have agreed that operating costs are to be passed on. Working translation; the German original is the binding text.
Who pays the property tax, and when
| Situation | Who bears the property tax? |
|---|---|
| Pass-on clause in the tenancy | Tenant (pro rata by the allocation key) |
| No pass-on clause | Landlord (in full) |
| Vacant flat | Landlord (that share is not chargeable) |
| Unit the landlord occupies | Landlord (their own share) |
The 2025 reform is implemented by the federal model in some states and by state models in others: check your state's assessment.
Check the headline figures with the free Nebenkosten checker.
What it means for each side
- Check first whether the tenancy contains a pass-on clause at all.
- Compare the figure charged with the property-tax assessment.
- Check that vacancy was not included in the allocation.
- Object within twelve months of receipt.
- Without a pass-on clause you cannot charge the property tax on.
- Apply the key the contract provides, otherwise floor area.
- Take out vacancy and units you occupy yourself.
- Show the property tax as its own line and deliver in time.
Common mistakes
Without the agreement the landlord bears the tax in full, and it cannot be cured retrospectively.
The share for unlet units is the landlord's.
Floor area is the default (§ 556a BGB) unless the contract says otherwise.
After it a back-claim is excluded (§ 556 Abs. 3 BGB).
What to do next
Check the pass-on clause in the tenancy, without it nothing follows.
Check the 2025 assessment and compare the multiplier and amount with last year.
Apply the allocation key and take out vacancy and owner-occupied units.
Show the property tax as its own line and deliver within twelve months.
Frequently asked questions
Is Grundsteuer apportionable to tenants?
Yes. Grundsteuer (property tax) is the first of the 17 Betriebskosten (operating cost) types and is 100% apportionable under § 2 Nr. 1 BetrKV. The condition is a valid Betriebskosten-Umlage (operating-cost apportionment clause) in the Mietvertrag. Without that clause, the landlord bears the Grundsteuer.
What does the 2025 Grundsteuerreform change?
Since 1.1.2025 Grundsteuer is recalculated on the basis of newly assessed Grundsteuerwerte (assessed property values) and new municipal Hebesätze (multipliers), under either the Bundesmodell (federal model) or a Ländermodell (state model), depending on the Bundesland. Many amounts changed, up or down. The new Grundsteuer appears for the first time in the 2025 Nebenkostenabrechnung, usually delivered by the end of 2026.
Which Umlageschlüssel applies to Grundsteuer?
Unless the Mietvertrag agrees otherwise, costs are split by Wohnfläche (floor area, § 556a BGB). Another reasonable Umlageschlüssel (apportionment key) is allowed if it was agreed. Heating and hot-water costs follow the HeizkostenV; Grundsteuer does not.
Who bears the Grundsteuer on a vacant unit?
The share attributable to a vacant (Leerstand) unit is borne by the landlord. It may not be shifted onto the other tenants. For prolonged vacancy through no fault of the landlord, a partial Grundsteuererlass (property-tax remission) can be applied for at the municipality.
By when must Grundsteuer be billed to the tenant?
Via the Nebenkostenabrechnung, which must be delivered no later than 12 months after the end of the billing period (§ 556 Abs. 3 BGB). For the 2025 year that is usually 31.12.2026. After the deadline, no back-claim is possible.
This page gives general information as at the date shown. It does not replace legal advice on an individual case.