Pass Grundsteuer on to Tenants: 2026 Guide

What does "passing Grundsteuer on to tenants" mean?

Grundsteuer (property tax) is a municipal tax on real property that the owner pays to the municipality. As a landlord you can pass it on to your tenants as recurring Betriebskosten (operating costs) – but only under two conditions, which you should have clear from the start:

1. the Mietvertrag (tenancy agreement) contains a Betriebskosten-Umlage (operating-cost apportionment clause), and
2. it is passed on via the Nebenkostenabrechnung (annual operating-cost statement, § 556 BGB).

The key rule: apportionable only with a clause (§ 2 Nr. 1 BetrKV)

Grundsteuer is the first of the 17 Betriebskosten types and 100% apportionable under § 2 Nr. 1 BetrKV. It is an ordinary operating-cost item, like water, refuse collection or building cleaning.

The condition is a valid Betriebskosten-Umlage in the Mietvertrag. A clause such as "the tenant bears the Betriebskosten under the Betriebskostenverordnung" suffices; Grundsteuer need not be named individually.

Achtung: Without an Umlage clause in the Mietvertrag, the landlord bears the Grundsteuer. It then cannot be passed on retroactively through the Nebenkostenabrechnung.

What the 2025 Grundsteuerreform changes

The Grundsteuerreform (property-tax reform) took effect on 1.1.2025, based on a nationwide reassessment of all properties. Grundsteuer is still calculated from three factors:

Grundsteuerwert × Steuermesszahl × Hebesatz (assessed value × tax base figure × municipal multiplier).

What is new are the Grundsteuerwerte (replacing the old Einheitswerte) and, in many places, the municipal Hebesätze. Which method applies depends on the Bundesland (federal state):

Model	Bundesländer
Bundesmodell	incl. Berlin, Brandenburg, NRW, Saxony, Rhineland-Palatinate, Schleswig-Holstein
Ländermodelle	Bavaria, Baden-Württemberg, Hamburg, Hesse, Lower Saxony, Saarland

For you as a landlord: the 2025 Grundsteuerbescheid (tax assessment) may show a different amount than before – higher or lower. That new amount flows into the 2025 Nebenkostenabrechnung, which you usually deliver by the end of 2026.

Step by step

1. Check the clause – does the Mietvertrag contain a Betriebskosten-Umlage? Without it, no apportionment.
2. Check the 2025 Grundsteuerbescheid – compare the Hebesatz and amount with the prior year; mind the objection deadline if in doubt.
3. Apply the Umlageschlüssel – the default is Wohnfläche (§ 556a BGB), unless otherwise agreed.
4. Account for Leerstand and any commercial share – vacancy is borne by the landlord (see below).
5. Add it to the Nebenkostenabrechnung – as a separate "Grundsteuer" line.
6. Deliver on time – no later than 12 months after the end of the billing period (§ 556 Abs. 3 BGB), with proof of delivery.

Umlageschlüssel: how is it split?

Unless the Mietvertrag agrees otherwise, Grundsteuer is split by Wohnfläche (living area, § 556a BGB). With several units, each tenant bears the share that matches their proportion of the building's area.

For mixed-use buildings (residential and commercial), a Vorwegabzug (advance deduction) for Grundsteuer is generally not required under case law – the Grundsteuer is split uniformly, provided this does not significantly overburden the residential tenants.

Who bears what?

Case	Who bears the Grundsteuer?
Clause in the Mietvertrag	Tenant (pro rata by Umlageschlüssel)
No Umlage clause	Landlord (in full)
Vacant (Leerstand) unit	Landlord (share not apportionable)
Owner-occupied unit	Landlord (own share)

Common mistakes

• Apportioning Grundsteuer although the Mietvertrag has no Betriebskosten-Umlage.
• Shifting the Leerstand share onto the remaining tenants.
• Not carrying the changed 2025 Grundsteuerbescheid into the statement.
• Missing the Nebenkostenabrechnung's 12-month deadline (§ 556 Abs. 3 BGB).

Mit HausMaus geht das einfacher

In HausMaus you upload the WEG-Jahresabrechnung (annual statement from the property management); the app reads out the cost lines and proposes them for review – Grundsteuer being one of several Betriebskosten types. Once you confirm, HausMaus splits the costs by the stored Umlageschlüssel and generates a per-tenant statement under § 556 BGB / BetrKV. That way the changed 2025 Grundsteuer lands cleanly and transparently in the Nebenkostenabrechnung.

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