Heizkostenabrechnung: how landlords get it right

How to split heating and hot-water costs in the Heizkostenabrechnung (heating-cost statement) and deliver it on time.

BildProof RedaktionUpdated 9/28/20262 min readGermany
In short

Bill 50 to 70 percent of heating and hot-water costs by use and the rest by floor area. Deliver the statement within twelve months, in a way you can prove.

How to prepare the Heizkostenabrechnung, step by step

If you do not bill by use, the tenant can cut their share by 15%. So follow the same steps every time.

  1. 1

    Read the meters

    Read all meters and heat cost allocators at the end of the billing period.

  2. 2

    Add up the costs

    Add up the total costs. Only include heating costs you can pass on.

  3. 3

    Bill part by use

    Split 50 to 70 percent of the costs by recorded consumption.

  4. 4

    Bill the rest by floor area

    Split the rest as base costs by floor area.

  5. 5

    Take off the advance payments

    Deduct what the tenant has already paid in advance.

  6. 6

    Deliver it so you can prove it

    The statement must reach the tenant within twelve months. Send it in a way that lets you prove it arrived.

Why this matters

Under § 7 Abs. 1 HeizkostenV, at least 50 and at most 70 percent of heating costs must be split by use. If you do not bill by use at all, the tenant can cut their share by 15% under § 12 HeizkostenV.

General information, not legal advice.

Frequently asked questions

When can the tenant cut the heating costs by 15%?

The tenant can cut their share by 15% when you did not bill by use although that was possible, for example because no meters or heat cost allocators are fitted (§ 12 Abs. 1 HeizkostenV).

Which heating costs can I pass on?

You can pass on the running costs: fuel, electricity for the system, servicing and checks, and reading, calibrating and renting the meters (§ 2 Nr. 4 BetrKV, § 7 Abs. 2 HeizkostenV). You cannot pass on repairs, replacing the heating or upgrades.

By when must the Heizkostenabrechnung reach the tenant?

The Heizkostenabrechnung must reach the tenant within twelve months of the end of the billing period (§ 556 Abs. 3 BGB). After that you cannot ask for a back payment, but you still pay out any credit.

More on this

Also in this topic: Mietschuldenfreiheitsbescheinigung: must landlords issue it?Renting out property in Germany as a foreignerTaxing rental income: the Anlage V for landlords

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