Nebenkostenabrechnung Explained: How to Read, Check and Answer Your Utility Statement
Here is the Nebenkostenabrechnung explained briefly: once a year your landlord compares your monthly advance payments for running costs with the building’s real costs. Paid too little: Nachzahlung (extra payment). Paid too much: Guthaben (credit). The landlord has 12 months after the billing period to send it, and you have 12 months to object.
The official name is Betriebskostenabrechnung; most people say Nebenkostenabrechnung. Below is the Nebenkostenabrechnung explained step by step: allowed costs, deadlines, a sample statement and the German for objecting.
This is general information about rented flats in Germany, not legal advice. For a concrete dispute, a local Mieterverein (tenants’ association) or a lawyer can check your statement. Austria and Switzerland have their own rules, so do not apply the deadlines below there.
What is a Nebenkostenabrechnung?
Your rent usually has two parts: the Kaltmiete (base rent) and the Nebenkosten (running costs). If your contract says you pay a monthly Vorauszahlung (advance payment) for Nebenkosten, the landlord must settle it once a year. If your contract says Pauschale (flat rate) instead, there is normally no annual statement and no extra payment.
The billing period (Abrechnungszeitraum) is one year, often the calendar year.
Vocabulary: the words on the statement
| German | English |
|---|---|
| die Nebenkostenabrechnung / die Betriebskostenabrechnung | utility / operating cost statement |
| die Heizkostenabrechnung | heating cost statement |
| die Vorauszahlung (die Vorauszahlungen) | advance payment |
| die Nachzahlung | extra payment you owe |
| das Guthaben | credit you get back |
| der Abrechnungszeitraum | billing period |
| der Umlageschlüssel / der Verteilerschlüssel | allocation key (how costs are split) |
| die Wohnfläche | living area |
| die Gesamtkosten | total costs of the building |
| der Anteil | your share |
| die Belegeinsicht | inspection of receipts |
| der Widerspruch / der Einwand | objection |
| die Hausverwaltung | property management company |
| der Vermieter / die Vermieterin | landlord |
How long does the landlord have? The 12-month deadline
According to §556 (3) of the German Civil Code (BGB), the landlord must send you the statement by the end of the twelfth month after the billing period ends. For a billing period from 1 January to 31 December 2025, the statement must reach you by 31 December 2026.
If it arrives later, the landlord generally cannot ask for a Nachzahlung any more, unless the delay was not their fault. A late statement can still give you a Guthaben.
| Situation | What it usually means |
|---|---|
| Statement arrives within 12 months | Valid; check it and pay or object |
| Statement arrives after 12 months | Landlord normally loses the right to a Nachzahlung |
| You find an error | Object in writing within 12 months of receiving it |
What costs can a landlord charge as Nebenkosten?
The list is in §2 of the Betriebskostenverordnung (Operating Costs Ordinance). A cost may only appear on your statement if it is on this list and your rental contract says you pay operating costs.
| No. | Cost type (German) | English |
|---|---|---|
| 1 | Grundsteuer | property tax |
| 2 | Wasserversorgung | water supply |
| 3 | Entwässerung | waste water |
| 4–6 | Heizung, Warmwasser, verbundene Anlagen | heating and hot water |
| 7 | Aufzug | lift / elevator |
| 8 | Straßenreinigung und Müllbeseitigung | street cleaning and rubbish |
| 9 | Gebäudereinigung und Ungezieferbekämpfung | cleaning and pest control |
| 10 | Gartenpflege | garden maintenance |
| 11 | Beleuchtung | lighting of shared areas |
| 12 | Schornsteinreinigung | chimney sweeping |
| 13 | Sach- und Haftpflichtversicherung | building and liability insurance |
| 14 | Hauswart | caretaker |
| 15 | Antenne, Kabel, Breitband | antenna / cable / broadband systems |
| 16 | Wäschepflege | shared laundry machines |
| 17 | Sonstige Betriebskosten | other operating costs (must be named in the contract) |
What does not belong on it: administration costs (Verwaltungskosten) and repairs or maintenance (Reparaturen, Instandhaltung). If you see a line like “Reparatur Haustür” or “Verwaltergebühr”, ask about it. Cable TV is a special case: after a transition period that ended in mid-2024, cable TV fees can generally no longer be passed on through the Nebenkosten, so a line for “Kabelfernsehen” in a recent statement is worth a question.
How to read a statement: sample, line by line
Here is a fictional example for a 65 m² flat in a building with 650 m² in total, two people living in the flat and 20 in the building.
| Kostenart | Umlageschlüssel | Gesamtkosten | Ihr Anteil |
|---|---|---|---|
| Grundsteuer | Wohnfläche 65 / 650 m² | 2,400.00 € | 240.00 € |
| Wasser und Abwasser | Personen 2 / 20 | 5,200.00 € | 520.00 € |
| Müllabfuhr | Wohnfläche | 1,800.00 € | 180.00 € |
| Hausreinigung | Wohnfläche | 2,100.00 € | 210.00 € |
| Gartenpflege | Wohnfläche | 900.00 € | 90.00 € |
| Allgemeinstrom | Wohnfläche | 600.00 € | 60.00 € |
| Gebäudeversicherung | Wohnfläche | 1,500.00 € | 150.00 € |
| Hauswart | Wohnfläche | 2,400.00 € | 240.00 € |
| Heizung und Warmwasser | laut Heizkostenabrechnung | – | 890.00 € |
| Summe | 2,580.00 € | ||
| Ihre Vorauszahlungen | 12 × 200.00 € | 2,400.00 € | |
| Nachzahlung | 180.00 € |
How to check it in five steps:
- Period and address. Is it your flat and a 12-month period?
- Your share. Does the allocation key make sense? Is your living area the one in your contract? Is the number of people correct?
- Each cost type. Is every line on the §2 list above? Anything that looks like repairs or administration?
- Your payments. Did they deduct the advance payments you really made (check your bank statements)?
- Big jumps. A line that doubled since last year deserves a question.
Many statements also announce new monthly advance payments. Under §560 (4) BGB, after a statement either side may adjust the advance payment to an appropriate amount in text form. In the example, 2,580 € ÷ 12 = 215 €, so a letter saying “Ihre neue Vorauszahlung beträgt ab März 215 €” would be normal.
How heating costs are split
Heating usually comes as a separate Heizkostenabrechnung, often prepared by a metering company. The Heizkostenverordnung (§7) says that at least 50% and at most 70% of central heating costs must be split by measured consumption; the rest is split by living area. In some older gas- or oil-heated buildings with insulated pipes, the consumption share must be 70%.
So part of your heating bill depends on your use, and part you pay even with every radiator off. The small devices on your radiators (Heizkostenverteiler) or a heat meter (Wärmemengenzähler) record your consumption. How the numbers on your thermostat relate to this is explained in heating in Germany.
What happens if I have to pay a Nachzahlung?
The cover letter usually gives a payment date. If the statement looks correct, pay it by then (bank transfer with the reference the landlord gives). If the amount is high, you can ask for payment in instalments (Ratenzahlung); the landlord does not have to agree.
If you want to check the receipts first, the Verbraucherzentrale says you may hold back payment until your inspection is complete, as long as you tell the landlord this explicitly. Do not just stop paying without a letter.
Your own household electricity is not on this statement; you pay it to your supplier, see setting up electricity in Germany.
Your right to see the receipts (Belegeinsicht)
Under §556 (4) BGB, the landlord must let you inspect the documents behind each line on request: the water bill of the building, the cleaning company’s invoices, the insurance contract. The law now also allows the landlord to provide the receipts electronically. The Verbraucherzentrale points out that landlords cannot refuse this with data protection arguments. Ask in writing.
Before you call the Hausverwaltung, practise out loud. In SipLingo you can run a renting-a-flat scenario as a real voice conversation and get your grammar and word order corrected in your own language. Try a landlord conversation.
How do I object to a Nebenkostenabrechnung?
You have 12 months from receiving the statement to object (§556 (3) BGB). After that, objections are normally excluded. Ideally, object before the payment date. Write in text form (email or letter), name the specific lines, and keep proof of sending; the Verbraucherzentrale recommends a letter by Einwurfeinschreiben (registered post with delivery record).
Email template: questions, receipts and objection
Betreff: Betriebskostenabrechnung 2025 – Wohnung [Straße, Nr., Etage], Mieter: [Name]
Sehr geehrte Damen und Herren,
vielen Dank für die Betriebskostenabrechnung für den Zeitraum 01.01.2025 bis 31.12.2025, die ich am [Datum] erhalten habe.
Ich habe Fragen zu folgenden Positionen:
1. Hauswart: Die Kosten sind im Vergleich zum Vorjahr stark gestiegen. Bitte erklären Sie die Erhöhung.
2. „Reparatur Haustür“: Nach meinem Verständnis sind Reparaturen keine Betriebskosten.Ich möchte die Belege zu diesen Positionen einsehen. Bitte nennen Sie mir einen Termin oder senden Sie mir Kopien.
Bis zur Klärung widerspreche ich der Abrechnung in diesen Punkten und halte die Nachzahlung vorerst zurück.
Mit freundlichen Grüßen
[Name]
Translation: Subject: Operating cost statement 2025 – flat [address], tenant [name]. Dear Sir or Madam, thank you for the statement for 01.01.2025 to 31.12.2025, which I received on [date]. I have questions about these items: 1. Caretaker: the costs have risen sharply compared with last year; please explain the increase. 2. “Front door repair”: as I understand it, repairs are not operating costs. I would like to inspect the receipts for these items; please give me an appointment or send me copies. Until this is clarified, I object to these points of the statement and am holding back the extra payment for now. Kind regards.
If your problem is not the bill but a defect in the flat, use the phrases in reporting a problem to your landlord in German.
Phone dialogue with the Hausverwaltung
Verwaltung: Hausverwaltung Schmidt, guten Tag.
Sie: Guten Tag, mein Name ist Silva. Ich wohne in der Lindenstraße 12, zweiter Stock. Ich habe eine Frage zur Nebenkostenabrechnung.
Verwaltung: Ja, worum geht es?
Sie: Bei der Position Wasser steht „Personen 2 von 20“. Wir sind aber seit März nur noch eine Person.
Verwaltung: Ah, das wusste ich nicht. Können Sie mir das bitte schriftlich schicken?
Sie: Ja, gern. Ich schicke Ihnen heute eine E-Mail. Wird die Abrechnung dann korrigiert?
Verwaltung: Ja, wir prüfen das und schicken Ihnen eine neue Abrechnung.
Sie: Vielen Dank. Auf Wiederhören.
Translation: “Property management Schmidt, hello.” “Hello, my name is Silva. I live at Lindenstraße 12, second floor. I have a question about the utility statement.” “Yes, what is it about?” “For water it says ‘persons 2 of 20’. But since March we are only one person.” “Ah, I didn’t know that. Could you send me that in writing, please?” “Yes, of course. I’ll send you an email today. Will the statement be corrected then?” “Yes, we’ll check it and send you a new statement.” “Thank you very much. Goodbye.”
Note Auf Wiederhören instead of Auf Wiedersehen on the phone. When you are still looking for a flat, ask about the Nebenkosten before signing; questions for that are in apartment viewing in German.
Checked in October 2026 against the BGB (§556, §560), the Betriebskostenverordnung (§2), the Heizkostenverordnung (§7) and Verbraucherzentrale guidance on high utility bills.
Official sources
For the official details and the latest updates, see:
- Verbraucherzentrale Berlin: Checking a high utility bill (Nebenkostenabrechnung) (German) – What a valid bill must contain, objecting to errors, payment options
- Make it in Germany (Federal Government): Housing and address registration – Kaltmiete/Warmmiete, deposit, viewings, Anmeldung within two weeks
Frequently asked questions
What is a Nebenkostenabrechnung?
It is the annual statement in which your landlord compares your monthly advance payments for running costs with the real costs of the building. The result is either a Nachzahlung (you pay extra) or a Guthaben (you get money back).
How long does a landlord have to send the Nebenkostenabrechnung?
Until the end of the twelfth month after the billing period ends, under §556 BGB. For the calendar year 2025, that is 31 December 2026; after that, a Nachzahlung can usually no longer be demanded.
What costs can a landlord charge as Nebenkosten?
Only the operating costs listed in §2 Betriebskostenverordnung, such as property tax, water, rubbish, cleaning, caretaker, insurance and heating, and only if your contract says so. Administration and repair costs are not allowed.
What happens if I have to pay a Nachzahlung (Was passiert bei einer Nachzahlung)?
You pay it by the date in the letter, usually by bank transfer, and your monthly advance payment may be raised. If the amount is high, ask for instalments; if you doubt it, inspect the receipts first and tell the landlord in writing.
How do I object to a Nebenkostenabrechnung (Widerspruch gegen die Nebenkostenabrechnung)?
Write to the landlord or Hausverwaltung within 12 months of receiving it, name the exact items you dispute and ask to see the receipts. Keep proof of sending, and contact a Mieterverein if the landlord does not react.
Practise the landlord call before you make it: real voice conversations, corrections in your own language.
