Guide Tenancy law
Service charge statements: content, deadlines and objections
A statement that comes too late or is formally incomplete costs the landlord the back payment. What may be passed on, and what the statement must contain.
What may be passed on
A landlord may only pass on operating costs within the meaning of the Operating Costs Ordinance (Betriebskostenverordnung), and only if the lease says so (§ 556 (1) BGB); a reference to the ordinance is usually enough. They include property tax, water and sewage, heating and hot water, waste collection, cleaning, gardening, communal electricity, the chimney sweep, insurance and the caretaker. Management costs, repairs and maintenance are not operating costs. All costs are subject to the principle of economy.
The deadline for the statement
Statements are annual. The statement must reach the tenant no later than twelve months after the end of the accounting period (§ 556 (3) BGB). After that the landlord can no longer claim a back payment, unless the landlord is not responsible for the delay, for example because a property tax assessment came late. A credit in the tenant's favour, on the other hand, must be paid out even after the deadline.
What the statement must contain
A statement is formally correct if it lists the total of each type of cost, states and where necessary explains the allocation keys, calculates the tenant's share and deducts the advance payments. A formal error can invalidate the whole statement or one type of cost; an error of substance, such as a wrong amount, leaves it standing and is corrected.
Under the Heating Costs Ordinance (Heizkostenverordnung), 50 to 70 per cent of heating and hot water costs are allocated by measured consumption. If the statement is not based on consumption, the tenant may cut their share by 15 per cent.
The tenant's review and objections
The tenant may inspect the receipts, as a rule in the original at the landlord's or the property manager's. Objections must be raised no later than twelve months after receiving the statement; after that they count only if the tenant is not responsible for the delay (§ 556 (3) BGB). A back payment falls due once the tenant has had enough time to review the statement.
Adjusting the advance payments
After a statement, either side may adjust the monthly advance payments to an appropriate amount by a declaration in text form (§ 560 (4) BGB). Appropriate is what follows from the last statement; concretely foreseeable cost increases may be taken into account.
How I help
I check your statement for formal errors before it goes out, clarify which costs may be passed on, and represent you if a back payment is disputed. If you are a tenant who has received a statement, I check whether it is on time and correct.
This guide gives a general overview and does not replace advice on your own case. As of 1 October 2026.
Frequently asked questions
What happens if the statement comes too late?
Then a back payment is excluded, but a credit in the tenant's favour still stands. Only if the landlord is not responsible for the delay can a claim still be made, and the statement must then follow promptly once the obstacle falls away.
May I pass on the caretaker's costs?
Yes, as far as the caretaker looks after, cleans and secures the building and the lease provides for passing the costs on. Shares for repairs and management must be taken out.
Can the tenant ask for copies of the receipts?
As a rule, no. The tenant may inspect the originals, at the landlord's or the property manager's. Copies can be asked for only exceptionally, for example where inspection on site cannot reasonably be expected, and then against reimbursement of the costs.
How is a change of tenant during the year handled?
The costs are divided by the period of tenancy. Heating and hot water costs are allocated by an interim meter reading; where there is none, by the rules of the Heating Costs Ordinance.
Your matter
Describe your matter briefly by email, call, or book an appointment directly. You will receive a reply within two days.