Heizkostenabrechnung: A Landlord's Guide for Germany (2026)
Heizkostenabrechnung: A Landlord's Guide for Germany
At least 50 and at most 70 per cent by consumption, the rest by floor area (§ 7 HeizkostenV).
Bill nothing by consumption and the tenant may cut their share by 15% (§ 12 HeizkostenV). The statement must reach the tenant within twelve months of the end of the accounting period.
§ 7 Abs. 1 HeizkostenVIn 60 seconds
At least 50 and at most 70 per cent of heating and hot-water costs must be billed by consumption, the rest by floor or usable area (§ 7 HeizkostenV).
Where you do not bill by consumption although you could, because no meters or heat cost allocators are installed, say, the tenant may cut their share by 15% (§ 12 Abs. 1 HeizkostenV).
That right is mandatory, arises automatically and cannot be excluded in the tenancy.
The statement must reach the tenant within twelve months of the end of the accounting period (§ 556 Abs. 3 BGB); after that a back-claim is excluded.
Since 2022 remotely readable meters also bring a monthly consumption information duty.
What the law says
Of the costs of operating a central heating system, at least 50 and at most 70 per cent must be allocated according to users' recorded heat consumption. The remaining costs are allocated by floor or usable area. Working translation; the German original is the binding text.
Consumption share and area share
| Share | Band (§ 7 HeizkostenV) | Allocated by |
|---|---|---|
| By consumption | 50–70% | recorded consumption (meters, allocators) |
| By area (base costs) | 30–50% | floor or usable area |
Remotely readable meters have also carried a monthly consumption information duty since 2022.
Check the headline figures with the free Nebenkosten checker.
What it means for each side
- Check the consumption share falls in the 50 to 70 per cent band.
- Reconcile the meter readings against your own.
- Assert the 15% reduction in writing where billing was not by consumption.
- Object within twelve months of receipt.
- Read meters and allocators at the end of the period and record it.
- Include only chargeable heating costs under § 7 BetrKV.
- Keep the consumption share inside the 50 to 70 per cent band.
- Deliver provably and within twelve months.
Common mistakes
The tenant may then cut by 15%. The right arises automatically and cannot be contracted away.
Below 50 or above 70 per cent is impermissible.
Only heating costs under § 7 BetrKV belong in it.
After it the back-claim is excluded, the tenant's credit still stands.
What to do next
Capture consumption: read the meters and allocators at the end of the period.
Compile the total costs, only chargeable heating costs under § 7 BetrKV.
Apply the key: 50 to 70 per cent by consumption, the rest by area.
Deduct advance payments, state the result and deliver provably in time.
Frequently asked questions
How must the Heizkostenabrechnung be split?
At least 50% and at most 70% of heating and hot-water costs must be billed by metered consumption, the remaining 30–50% by floor or usable area (§ 7 HeizkostenV). The landlord chooses the ratio within that range. In certain un-insulated older buildings with oil or gas central heating, § 7 (1) sentence 2 HeizkostenV mandates 70% by consumption.
When may the tenant cut the Heizkosten by 15%?
When the costs were not billed by consumption although that was possible, for example because no meters or Heizkostenverteiler (heat-cost allocators) are installed. The tenant may then cut their share by 15% (§ 12 (1) HeizkostenV). The right is mandatory, arises automatically and cannot be excluded in the Mietvertrag (tenancy agreement).
By when must the Heizkostenabrechnung reach the tenant?
At the latest 12 months after the end of the accounting period (§ 556 (3) BGB). For a calendar-year period that is 31 December of the following year. After that you can no longer demand a Nachzahlung (back-payment); a tenant's Guthaben (credit) still stands.
Which heating costs are umlagefähig (apportionable)?
Ongoing operating costs under § 7 BetrKV: fuel (gas, oil, district heating, pellets), operating electricity, regular maintenance and inspection of the system, chimney cleaning, and the reading, calibration and rental of the meters. Repairs, replacing the boiler and modernisation are NOT apportionable.
Must I inform tenants of their heating use monthly?
Yes, if remotely readable (fernablesbar) meters are installed: since 2022 the unterjährige Verbrauchsinformation (interim consumption information) is due monthly (HeizkostenV amendment). It states current consumption and compares it with the previous month, the same month last year, and an average comparable household.
This page gives general information as at the date shown. It does not replace legal advice on an individual case.