The Nebenkostenabrechnung — officially the Betriebskostenabrechnung (operating cost statement) — is opaque for many tenants. According to studies by the Deutscher Mieterbund (German Tenants' Association), roughly every second statement may contain errors. This guide explains which costs may be passed on, which deadlines apply, and what to look out for when reviewing your statement — based on current German law as of April 2025.
What Are Operating Costs Under § 556 BGB?
Operating costs (Betriebskosten) are the ongoing costs incurred by the property owner through ownership of the land or through the proper use of the building, ancillary buildings, facilities, fixtures, and the land itself (§ 556 para. 1 BGB in conjunction with § 1 BetrKV). Only operating costs that have been validly passed on to the tenant in the tenancy agreement may be included in the statement.
Important: management costs (Verwaltungskosten) and maintenance costs (Instandhaltungskosten) are not operating costs and may not be passed on to tenants. If such items appear in your statement, this could be an indication of a billing error.
The 17 Permissible Cost Categories (§ 2 BetrKV)
The Betriebskostenverordnung (Operating Cost Ordinance) exhaustively defines which cost categories may be passed on to tenants:
- 1Property tax (Grundsteuer): the ongoing public charge on the property
- 2Water supply: costs for water consumption and water treatment
- 3Drainage: sewerage and wastewater treatment charges
- 4Heating: operating costs of the central heating system
- 5Hot water: costs of the central hot-water supply
- 6Combined heating/hot water: where a shared system is used
- 7Lift: electricity, maintenance, inspection, and cleaning
- 8Street cleaning and waste disposal: public charges and private disposal
- 9Building cleaning: cleaning of communal areas of the building
- 10Pest control: measures against pest infestation
- 11Garden maintenance: upkeep of outdoor areas, playgrounds, and pathways
- 12Lighting: electricity for communal areas
- 13Chimney sweeping: sweeping and inspection fees charged by the chimney sweep
- 14Property and liability insurance: building insurance, liability, glass insurance
- 15Caretaker (Hauswart): caretaker's remuneration (minus maintenance and management portions)
- 16Communal aerial/cable connection: operation and maintenance (with restrictions since July 2024)
- 17Other operating costs: additional costs agreed in the tenancy agreement
Statement Deadline: 12 Months After the Billing Period
The landlord must deliver the operating cost statement to the tenant no later than 12 months after the end of the billing period (§ 556 para. 3 BGB). The billing period itself may not exceed 12 months.
Rechtsfolge / Legal Consequence
Legal consequence of missing the deadline: if the landlord fails to deliver the statement in time, any claim for additional payment is generally forfeited (§ 556 para. 3 sentence 3 BGB). However, any credit in the tenant's favour remains valid.
Allocation Keys: Floor Area, Number of Occupants, Consumption
The allocation key determines what share of the total costs is attributed to each individual tenant:
- Floor area (Wohnfläche): the most common key — each tenant pays proportionally to their floor area. This is the statutory default measure (§ 556a para. 1 BGB).
- Number of occupants (Personenzahl): costs are divided according to the number of residents.
- Consumption (Verbrauch): for heating and hot water, consumption-based billing is mandatory under the Heating Cost Ordinance (Heizkostenverordnung).
- Housing unit (Wohneinheit): each apartment pays the same amount.
- Co-ownership shares (Miteigentumsanteile): in condominiums, this may be used as the allocation standard.
Common Errors in Service Charge Statements
A significant proportion of service charge statements may contain errors. The most common sources of error are:
- Non-permissible costs: management costs, maintenance costs, or repairs are passed on to tenants.
- Incorrect allocation key: the key used differs from the one agreed in the tenancy agreement.
- Calculation errors: mistakes in computing cost shares or incorrect pro-rata calculation for mid-year move-in/move-out.
- Lack of transparency: the statement is not comprehensible — total costs or the allocation key are missing.
- Double billing: costs already included in the net rent are billed again separately.
- Missed deadline: the statement is delivered after the 12-month deadline has expired.
- Refusal of document inspection: the landlord refuses to allow inspection of the supporting documents.
Cable Fees Since July 2024 (TKG § 78)
Since 1 July 2024, cable fees may no longer be automatically passed on to tenants as part of the service charges. The so-called Nebenkostenprivileg (service-charge privilege) for cable connections was abolished by the amendment to TKG § 78 para. 5. Tenants may now freely choose their TV provider.
What does this mean for existing tenancy agreements? Landlords may no longer include cable fees in the service charge statement since July 2024. If your current statement still contains cable costs, a formal objection may be warranted.
What to Do If the Statement Contains Errors
If you suspect your service charge statement may contain errors, the following steps are recommended:
- 1Review the statement carefully: compare the billed cost categories with your tenancy agreement. Check whether all items are permissible and whether the correct allocation key has been used.
- 2Check the statement deadline: verify that the statement was delivered within 12 months of the end of the billing period.
- 3Request document inspection: you have the right to inspect the original supporting documents at the landlord's premises (§ 259 BGB). Request this inspection in writing.
- 4Formulate your objection in writing: if you find errors, inform the landlord in writing which items you are contesting and why.
- 5Observe the deadline: objections should if possible be raised within 12 months of receiving the statement (§ 556 para. 3 sentence 5 BGB).
- 6Seek advice: for complex statements, the local Mieterverein (tenants' association) or a specialist tenancy law solicitor can provide a well-founded assessment. RechtGuide does not provide legal advice under the RDG.
Check Your Service Charges for Free
Our Nebenkosten Checker could provide an initial assessment in just a few minutes of whether your statement may contain errors.
Go to Nebenkosten CheckerFrequently Asked Questions about Service Charges
The 15 most important questions — answered clearly and concisely
What are Nebenkosten?
Nebenkosten — officially Betriebskosten (operating costs) — are the ongoing costs incurred by the property owner through operation of the building, which may be passed on to the tenant under the tenancy agreement. The permissible cost categories are exhaustively defined in the Betriebskostenverordnung (BetrKV).
What is the deadline for the service charge statement?
The landlord must deliver the statement no later than 12 months after the end of the billing period (§ 556 para. 3 BGB). If this deadline is missed, any claim for additional payment is generally forfeited.
Do I have to pay a surcharge if the statement arrives late?
As a general rule, no. If the landlord has missed the 12-month statement deadline, additional payment claims are generally excluded (§ 556 para. 3 sentence 3 BGB). An exception exists only if the landlord is not responsible for the delay.
Which costs may the landlord not pass on?
Not permissible for pass-on include in particular: management costs, maintenance and repair costs, vacancy costs, bank charges, rent default insurance, and — since July 2024 — cable fees without a separate agreement.
How must heating costs be billed?
Heating costs must be billed in accordance with the Heizkostenverordnung (Heating Cost Ordinance). At least 50% and no more than 70% must be billed on a consumption basis; the remainder is billed by floor area.
Do I have a right to inspect the supporting documents?
Yes — under § 259 BGB, the tenant has the right to inspect the original supporting documents. The landlord must make this inspection possible at their business premises.
How long do I have to object to the statement?
Objections may be raised within 12 months of receiving the statement (§ 556 para. 3 sentence 5 BGB). After this period has elapsed, objections are generally excluded.
What is an allocation key?
The allocation key (Verteilerschlüssel) determines how the total costs are divided among the individual tenants. The most common key is floor area. Where no agreement has been made, floor area applies as the statutory default (§ 556a para. 1 BGB).
Can cable fees still be billed as Nebenkosten?
Not automatically, since 1 July 2024. The Nebenkostenprivileg was abolished by TKG § 78. If your statement still includes cable costs, an objection may be warranted.
What happens with a mid-year move-in or move-out?
For a mid-year move-in or move-out, the landlord must bill the operating costs on a pro-rata basis. The tenant pays only for the period during which they actually rented the apartment.
Can the landlord increase the advance payments?
Yes — under § 560 BGB, the landlord may adjust the monthly advance payments if the most recent statement resulted in a surcharge. Conversely, the tenant may request a reduction if there was a credit.
What is the difference between gross rent and net rent?
With a net cold rent (Nettokaltmiete), operating costs are settled through an annual statement. With a gross rent (Bruttomiete or Inklusivmiete), the service charges are included in a flat rate — no separate statement is produced.
How much are average Nebenkosten?
On average, service charges amount to approximately 2.20 to 2.80 euros per square metre per month. The actual amount varies depending on the region, the condition of the building, and the type of heating system.
Does the landlord have to explain the statement?
The statement must be comprehensible: total costs per item, the allocation key used, the tenant's share, and advance payments made. If any element is missing, the statement may be formally invalid.
Do I need a solicitor to review the statement?
For an initial assessment, a solicitor is not required — our Nebenkosten Checker and this guide can provide orientation. For larger surcharges, we recommend the local Mieterverein. RechtGuide does not provide legal advice under the RDG.
Sources and Further Information
- § 556 BGB — Agreements on Operating Costs (gesetze-im-internet.de)
- Betriebskostenverordnung (BetrKV) — The 17 Permissible Cost Categories (gesetze-im-internet.de)
- Heizkostenverordnung (HeizkostenV) — Consumption-Based Billing (gesetze-im-internet.de)
- TKG § 78 — Nebenkostenprivileg for Cable Fees (gesetze-im-internet.de)
- Deutscher Mieterbund — Betriebskostenspiegel (mieterbund.de)
RechtGuide does not provide legal advice under the Legal Services Act (Rechtsdienstleistungsgesetz, RDG). All content is for general information and guidance purposes only. For a legally binding assessment of your individual situation, please consult a qualified solicitor or your local Mieterverein.