Heizkostenabrechnung

Heizkostenabrechnung is the annual statement in which heating and hot water costs for rental units are allocated to tenants. In Germany, the calculation is governed by the Heizkostenverordnung (HKVO) and is typically part of the Betriebskostenabrechnung (operating costs). The statement shows how much of the heating costs each tenant must pay for a given period, usually the calendar year, and may accompany the monthly advance payments already made by the tenant.

Costs covered and allocation methods: The Heizkostenabrechnung includes heating energy costs and, where applicable, hot water costs. If a building has heat meters or individual water meters, charges can be allocated according to actual consumption. If such metering is not available, the HKVO allows allocation based on predefined keys such as living space (Wohnfläche) or the number of occupants, applied consistently across tenants. The exact method used must be transparent and documented in the Rechnung.

Legal requirements and rights: The landlord is obliged to provide a comprehensible Heizkostenabrechnung, with clear calculation bases, the period to which the costs relate, and the amounts charged or to be reimbursed. The statement must typically be issued within 12 months after the end of the consumption period. Tenants have the right to inspect supporting documents and meter readings and to dispute any inaccuracies. If an overcharge is detected, refunds or adjustments should be issued; if undercharged, the tenant may owe the difference.

Relation to broader tenancy costs: Heizkostenabrechnung is a component of Nebenkosten (operating costs) in the rental agreement. It differs from the basic rent and from other operating costs, which may be billed separately or together in the annual statement. Proper documentation and timely issuance help ensure transparency and fairness in cost sharing.