Nebenkostenabrechnung: how to prepare it on time
What goes in the Nebenkostenabrechnung (the yearly statement of service charges) and when it has to reach the tenant.
The Nebenkostenabrechnung must reach the tenant within twelve months of the end of the billing period. Send it in a way you can prove. It shows the costs you can pass on, the allocation key, the advance payments and the result.
What goes into the Nebenkostenabrechnung?
The tenant has to be able to follow the statement. These are the parts it needs.
- 1
Only costs you can pass on
You can only pass on running costs under § 2 BetrKV, such as Grundsteuer (property tax), water, waste collection and cleaning.
- 2
The allocation key
The key you use to split the costs must match the lease.
- 3
Heating and hot water
You bill heating and hot water under the HeizkostenV (heating costs regulation).
- 4
The advance payments
Take off the advance payments the tenant has made.
- 5
The result
State the back payment or the credit. For a back payment, give a payment deadline.
- 6
Delivery you can prove
Send the statement so that you can prove it arrived, for example by Einwurf-Einschreiben (registered post delivered to the letterbox).
Why this matters
Under § 556 Abs. 3 BGB, the statement must reach the tenant within twelve months of the end of the billing period. After that you cannot claim a back payment, unless you are not responsible for the delay.
General information, not legal advice.
Frequently asked questions
When must the Nebenkostenabrechnung reach the tenant?
The Nebenkostenabrechnung must reach the tenant within twelve months of the end of the billing period (§ 556 Abs. 3 BGB). If you bill by calendar year, 31 December of the following year is the last day. After that you lose the back payment, but you still owe the tenant any credit.
Which costs can I pass on?
You can only pass on running costs under § 2 BetrKV, for example Grundsteuer, water, heating, waste collection, cleaning, garden care, shared electricity and insurance. You cannot pass on management and upkeep costs.
What happens if the statement has errors?
Formal errors, such as a missing allocation key, make the statement invalid. You can fix errors in the content within the 12-month deadline. After that, you can only correct them in the tenant's favour.
Also in this topic: Mietschuldenfreiheitsbescheinigung: must landlords issue it?Renting out property in Germany as a foreignerTaxing rental income: the Anlage V for landlordsTaxing rental income: the overview for landlords
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