The annual service charge statement (Nebenkostenabrechnung) often comes as a shock when a large additional payment is due. According to tenants' associations, a large share of statements contain factual or legal errors.

The strict 12-month deadline

Under Section 556(3) BGB, the landlord must provide the statement no later than 12 months after the end of the billing period. So the statement for 2024 must reach you by 31 December 2025. If it arrives late, the landlord can generally no longer demand an additional payment, unless they were not responsible for the delay.

What may not be passed on to tenants

The Operating Costs Ordinance (Betriebskostenverordnung, BetrKV) defines which costs may be passed on. Costs that may not be charged to tenants include maintenance and repairs, administrative costs, bank charges and legal costs.

Check the allocation key (Verteilerschlüssel)

Heating and hot water costs must be billed 50 to 70% according to actual consumption, with the rest by floor area. Other costs (rubbish collection, stairwell cleaning, the lift) are generally split by living area unless the contract provides another allocation key.

The right to inspect the documents

You have the right to see all invoices from utilities, service providers and insurers on which the statement is based. Until the documents are made available to you, you may withhold an additional payment.

What to check

  • Check the date of receipt: has the 12-month deadline under Section 556 BGB passed?
  • Check that no prohibited costs for repairs or administration are included.
  • Compare the start and end readings of heating and water meters with your own notes.
  • Ask for copies of the original invoices if any amounts jump unexpectedly.

Example situation

A tenant finds a €450 roof repair in the annual statement, files a reasoned objection citing the BetrKV and reduces the additional payment to zero.

Next step

Do not pay a questionable statement automatically; you have 12 months after receiving it to raise reasoned objections.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.