Nebenkostenabrechnung: A Landlord's Guide for Germany (2026)
Nebenkostenabrechnung: A Landlord's Guide for Germany
Deliver it within twelve months of the end of the accounting period (§ 556 Abs. 3 BGB).
It must clearly show the chargeable costs, the allocation key, the advance payments made and the result. Miss the deadline and you can no longer claim a back-payment.
§ 556 Abs. 3 BGBIn 60 seconds
The statement must reach the tenant within twelve months of the end of the accounting period (§ 556 Abs. 3 BGB).
Miss the deadline and you lose the claim to a back-payment; the tenant's credit, by contrast, stands.
Only operating costs under § 2 BetrKV are chargeable. Administration, maintenance and repairs are yours.
The default allocation key is floor area; heating and hot water follow the HeizkostenV with 50 to 70 per cent by consumption.
The statement must set out the chargeable costs, the allocation key, the advance payments made and the result in a way that can be followed.
What the law says
Advance payments for operating costs must be accounted for annually. The statement must be communicated to the tenant by the end of the twelfth month after the end of the accounting period; after that, a back-claim is excluded unless the landlord is not responsible for the delay. Working translation; the German original is the binding text.
Which cost types are chargeable is listed in detail in Checking an operating-cost statement. Heating follows its own scheme under the HeizkostenV: see Billing heating costs.
1. Check the deadline (§ 556 (3) BGB)
The statement must reach the tenant no later than 12 months after the end of the accounting period. After that, the landlord can no longer demand a Nachzahlung (back-payment).
Please choose the accounting year and the received date.
2. Check the cost items (§ 2 BetrKV)
Select the items from your statement. We show what is umlagefähig (apportionable) and what the landlord must bear.
Tap the items that appear on your statement.
This calculator gives initial guidance and is not a substitute for legal advice.
What it means for each side
- Check the statement reached you in time.
- Test every line against § 2 BetrKV.
- Check the allocation key and your advance payments.
- Object in writing within twelve months of receipt.
- Fix the accounting period, as a rule twelve months, usually the calendar year.
- Collect only chargeable costs under § 2 BetrKV.
- Apply the allocation key consistently and deduct the advance payments.
- Deliver provably, for instance by recorded delivery.
Common mistakes
The claim to a back-payment falls away; the tenant's credit still stands.
Administration, maintenance and repairs are yours (§ 1 Abs. 2 BetrKV).
It must match the tenancy and be applied consistently.
The total must match what was actually paid, and vacancy costs are yours.
What to do next
Fix the accounting period, as a rule twelve months.
Collect the chargeable costs under § 2 BetrKV.
Apply the allocation key; heating and hot water follow the HeizkostenV.
Deduct advance payments, state the result with a payment date, and deliver provably.
Frequently asked questions
By when must the Nebenkostenabrechnung 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), but a tenant's Guthaben (credit) still stands.
Which costs are umlagefähig (apportionable)?
Only operating costs (Betriebskosten) under § 2 BetrKV. E.g. Grundsteuer (property tax), water, heating, refuse collection, building cleaning, garden upkeep, communal electricity and insurance. Administration and maintenance/repair costs are NOT apportionable.
Which Umlageschlüssel (allocation key) is correct?
Unless the Mietvertrag (tenancy agreement) says otherwise, costs are allocated by floor area (§ 556a BGB). Heating and hot-water costs must be billed 50–70% by consumption (HeizkostenV).
What happens if the statement contains errors?
Formal errors (e.g. a missing Umlageschlüssel) make the statement invalid. Substantive errors may be corrected within the 12-month deadline; after it, only in the tenant's favour.
This page gives general information as at the date shown. It does not replace legal advice on an individual case.