How to Check Your Nebenkostenabrechnung as a Tenant (2026)
How to Check Your Nebenkostenabrechnung as a Tenant
Two separate 12-month periods, theirs to bill, yours to object (§ 556 Abs. 3 BGB).
If the statement arrives more than twelve months after the end of the accounting period, the landlord can as a rule no longer claim a back-payment. Only the operating costs listed in § 2 BetrKV may be passed on.
§ 556 Abs. 3 BGBIn 60 seconds
The landlord must bill within 12 months of the end of the accounting period (§ 556 Abs. 3 S. 2 BGB). After that their claim to a back-payment falls away, but you must still receive any credit.
You have 12 months from receipt to object in writing to errors of substance (§ 556 Abs. 3 S. 5 BGB). After that, objections of substance are normally excluded.
Only operating costs under § 2 BetrKV may be passed on. Administration, maintenance and repairs are the landlord's own (§ 1 Abs. 2 BetrKV).
For heating, 50 to 70 per cent must be billed by consumption (HeizkostenV).
Paying a back-payment does not mean accepting the statement: where in doubt, pay expressly under reservation and object in writing within the objection period.
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. The tenant must communicate objections by the end of the twelfth month after receipt. Working translation; the German original is the binding text.
Which costs can be passed on to you
| Chargeable (§ 2 BetrKV) | Not chargeable (§ 1 Abs. 2 BetrKV) |
|---|---|
| Property tax | Administration / managing agent |
| Water, waste water | Maintenance and repair |
| Heating, hot water | Repairs, spare parts |
| Refuse, street cleaning | Reserves / maintenance reserve |
| Caretaker, building cleaning | Bank charges, account fees |
| Gardening, lift | Vacancy costs (unlet units) |
| Property and liability insurance | The cost of preparing the statement |
You can check the headline figures in seconds with the free Nebenkosten checker.
What it means for each side
- Note the date of receipt: your objection period runs from it.
- Where in doubt, pay under reservation, not unconditionally.
- Ask to inspect the underlying invoices if doubts remain (§ 259 BGB).
- Check that only your actual months of occupation were billed.
- Bill within twelve months. After that the back-claim is gone.
- Include only cost types under § 2 BetrKV.
- Apply the agreed allocation key consistently.
- Bear the costs of vacant units yourself.
Common mistakes
Administration, repairs or a maintenance reserve appear as operating costs although the landlord bears them.
Longer than twelve months, beyond your tenancy, or a key that does not match the contract.
50 to 70 per cent must be by consumption (HeizkostenV).
Both make the back-payment look larger; the costs of empty flats are the landlord's.
What to do next
Note the date of receipt and check the landlord billed in time.
Work through the accounting period, the cost types (§ 2 BetrKV) and the allocation key.
Check the consumption share of the heating costs and that your advance payments are complete.
Where doubts remain, ask to inspect the invoices and object in writing within the period.
Frequently asked questions
What deadline does the landlord have for the Nebenkostenabrechnung?
The landlord must deliver the Nebenkostenabrechnung within 12 months of the end of the billing period (§ 556 Abs. 3 BGB). If it arrives later, the landlord generally cannot demand any resulting Nachzahlung (back-payment), unless the delay is not their fault. A credit owed to you, by contrast, you still receive even after the deadline.
How long do I have as a tenant to object to the statement?
You have 12 months from the date you receive the statement to raise substantive objections (Einwendungen) in writing (§ 556 Abs. 3 S. 5 BGB). Miss this window and you can generally no longer challenge substantive errors. Formal errors (such as a wrong billing period or missing mandatory details) can in part still be raised afterwards.
Which costs may appear in the Nebenkostenabrechnung?
Only the Betriebskosten exhaustively listed in § 2 BetrKV are umlagefähig (passable to the tenant), for example Grundsteuer (property tax), water, heating, refuse collection, caretaker, building cleaning and insurance. Verwaltung (administration), Instandhaltung (maintenance), repairs and reserves are not umlagefähig under § 1 Abs. 2 BetrKV and may not be charged to you.
Am I allowed to inspect the supporting documents?
Yes. As a tenant you have the right to inspect the original receipts (Belegeinsicht, derived from § 259 BGB). The invoices, contracts and notices the statement is based on. The landlord need not send them automatically, but must grant inspection on request. If they refuse, you may withhold a Nachzahlung until inspection is granted.
How must heating costs be billed?
Under the Heizkostenverordnung (heating-cost ordinance), 50 to 70 percent of heating and hot-water costs must be billed by actual consumption, the remainder by floor area. If the landlord bills entirely by area despite consumption metering being possible, you may reduce your share by 15 percent (§ 12 HeizkostenV).
This page gives general information as at the date shown. It does not replace legal advice on an individual case.