Betriebskostenabrechnung

Betriebskosten, also known as Nebenkosten, are the recurring costs necessary to operate a rental property that a landlord may pass to tenants in addition to the base rent. They cover ongoing operating expenses and services, but exclude capital expenditures such as major renovations. In Germany, the items and procedures are defined by the Betriebskostenverordnung (BetrKv) and by tenancy agreements. Typical components include heating and hot water, cold water and sewer, electricity for common areas, cleaning and maintenance of stairways and other shared spaces, groundskeeping, waste collection, property insurance, property tax, administrative costs, and costs for building management, elevator maintenance, chimney sweeping, and lighting in common areas. Heating costs may be allocated on the basis of consumption, while other items are usually charged by agreed shares or proportional to apartment size.

Billing and settlement: Landlords usually collect advance payments (Nebenkostenvorauszahlungen) monthly and issue a Nebenkostenabrechnung at the end of the billing year. The statement compares actual costs with advance payments and settles any difference by additional payment or refund. Tenants have the right to inspect receipts and invoices. In most cases, the Abrechnung must be provided within a prescribed period (commonly 12 months after the end of the billing year) to preserve the landlord’s claim for those costs.