Operating costs

Passing Grundsteuer (property tax) to tenants: apportionable under § 2 Nr. 1 BetrKV, but only with a clause in the Mietvertrag. What the 2025 Grundsteuerreform changes.

How to create a correct Heizkostenabrechnung: the 50–70% by-consumption split, the 15% Kürzungsrecht, deadlines and which costs are umlagefähig — for landlords.

How to create a correct Nebenkostenabrechnung: the 12-month deadline, which costs are umlagefähig, the Umlageschlüssel and common mistakes — for landlords in Germany.

Check your Heizkostenabrechnung as a tenant: the 50–70% consumption rule (§ 7 HeizkostenV), the 15% Kürzungsrecht (§ 12), the 12-month deadlines (§ 556 BGB) and your Belegeinsicht.

Check your Nebenkostenabrechnung as a tenant: the two 12-month deadlines under § 556 BGB, which costs are umlagefähig, and how to object to errors. Step by step.