How to Check Your Nebenkostenabrechnung as a Tenant (2026)
Updated 6/14/2026 · HausMaus Redaktion
Your landlord must deliver the Nebenkostenabrechnung (annual operating-cost statement) within 12 months of the end of the billing period (§ 556 Abs. 3 BGB) — after that, no Nachzahlung (back-payment) can be demanded. You in turn have 12 months from receipt to object to substantive errors (§ 556 Abs. 3 S. 5 BGB). The landlord may only pass on the Betriebskosten (operating costs) listed in § 2 BetrKV — administration, maintenance and repairs are excluded.
What is a Nebenkostenabrechnung?
The Nebenkostenabrechnung (annual operating-cost statement, also called the Betriebskostenabrechnung) is the yearly reconciliation in which your landlord sets your advance payments (Vorauszahlungen) against the actual operating costs. The result is either a credit (money back to you) or a Nachzahlung (back-payment you owe).
The load-bearing fact first: your landlord must deliver the statement within 12 months of the end of the billing period (§ 556 Abs. 3 BGB). For the 2024 billing year, the cut-off is 31 December 2025. If the statement arrives later, the landlord generally can no longer demand any resulting Nachzahlung.
The two deadlines that decide everything (§ 556 Abs. 3 BGB)
Every Nebenkostenabrechnung runs on two separate 12-month deadlines:
- The landlord's billing deadline: they must settle within 12 months of the end of the billing period (§ 556 Abs. 3 S. 2 BGB). After that, their claim to a Nachzahlung lapses — but you still receive any credit owed to you.
- The tenant's objection deadline (Einwendungsfrist): you have 12 months from receipt of the statement to object to substantive errors in writing (§ 556 Abs. 3 S. 5 BGB). Let this deadline pass and substantive objections are generally barred.
Important: Paying a Nachzahlung does not mean you accept the statement as correct. If in doubt, pay expressly subject to review (unter Vorbehalt) and lodge a written objection (Widerspruch) within the 12-month Einwendungsfrist — otherwise the error can no longer be corrected once the deadline expires.
Step by step: how to check your statement
- Record receipt and the deadline. Note when the statement arrived. Your 12-month Einwendungsfrist runs from that day. At the same time, check whether the landlord billed in time (within 12 months).
- Check the billing period. It may cover at most 12 months and must match your tenancy. If you moved in mid-year, only your actual months of residence may be charged.
- Match each cost type against § 2 BetrKV. Every line must be an umlagefähige Betriebskostenart (passable operating-cost type). Items such as "administration", "repair", "maintenance" or "reserve" do not belong in the statement.
- Check the Umlageschlüssel (distribution key). Is it by floor area, number of persons, consumption or co-ownership share? The agreed or statutory key must be applied consistently — and your share must add up.
- Verify the heating costs. 50 to 70 percent must be billed by consumption (HeizkostenV). Compare the meter readings against your actual use.
- Reconcile the Vorauszahlungen. The total advance payments stated must equal what you actually paid.
- Demand Belegeinsicht. If doubts remain, request the original receipts (Belegeinsicht, § 259 BGB) — invoices, contracts and notices.
Umlagefähig or not? The quick overview
Only Betriebskosten under § 2 BetrKV may be passed on. Verwaltung, Instandhaltung and repairs are borne by the landlord (§ 1 Abs. 2 BetrKV).
| Umlagefähig (§ 2 BetrKV) | Not umlagefähig (§ 1 Abs. 2 BetrKV) |
|---|---|
| Grundsteuer (property tax) | Verwaltung (administration / property management) |
| Water, sewage | Instandhaltung (maintenance) and repair |
| Heating, hot water | Repairs, replacement parts |
| Refuse, street cleaning | Reserves (Instandhaltungsrücklage) |
| Caretaker, building cleaning | Bank charges, account fees |
| Garden upkeep, lift | Vacancy costs (un-let units) |
| Property and liability insurance | Cost of preparing the statement |
Common mistakes in the statement
- Non-umlagefähige items such as administration, repairs or maintenance reserves appear as operating costs.
- Wrong billing period — longer than 12 months or beyond your tenancy.
- Wrong Umlageschlüssel, or a key that does not match your lease.
- Heating billed 100 percent by area instead of 50–70 percent by consumption.
- Vorauszahlungen understated, making the Nachzahlung look too high.
- Vacancy included — the landlord must bear the costs of un-let units.
With HausMaus it's simpler
HausMaus is free for tenants and audits your Nebenkostenabrechnung line by line against § 2 BetrKV: the app flags costs that are not umlagefähig and surfaces both 12-month deadlines from § 556 BGB, so you never miss the Einwendungsfrist. If it finds an error, HausMaus drafts the matching Widerspruch (objection letter) and you send it to your landlord — checked, not guessed. Wohnen, geregelt.
Frequently asked questions
What deadline does the landlord have for the Nebenkostenabrechnung?
The landlord must deliver the Nebenkostenabrechnung within 12 months of the end of the billing period (§ 556 Abs. 3 BGB). If it arrives later, the landlord generally cannot demand any resulting Nachzahlung (back-payment) — unless the delay is not their fault. A credit owed to you, by contrast, you still receive even after the deadline.
How long do I have as a tenant to object to the statement?
You have 12 months from the date you receive the statement to raise substantive objections (Einwendungen) in writing (§ 556 Abs. 3 S. 5 BGB). Miss this window and you can generally no longer challenge substantive errors. Formal errors (such as a wrong billing period or missing mandatory details) can in part still be raised afterwards.
Which costs may appear in the Nebenkostenabrechnung?
Only the Betriebskosten exhaustively listed in § 2 BetrKV are umlagefähig (passable to the tenant) — for example Grundsteuer (property tax), water, heating, refuse collection, caretaker, building cleaning and insurance. Verwaltung (administration), Instandhaltung (maintenance), repairs and reserves are not umlagefähig under § 1 Abs. 2 BetrKV and may not be charged to you.
Am I allowed to inspect the supporting documents?
Yes. As a tenant you have the right to inspect the original receipts (Belegeinsicht, derived from § 259 BGB) — the invoices, contracts and notices the statement is based on. The landlord need not send them automatically, but must grant inspection on request. If they refuse, you may withhold a Nachzahlung until inspection is granted.
How must heating costs be billed?
Under the Heizkostenverordnung (heating-cost ordinance), 50 to 70 percent of heating and hot-water costs must be billed by actual consumption, the remainder by floor area. If the landlord bills entirely by area despite consumption metering being possible, you may reduce your share by 15 percent (§ 12 HeizkostenV).
Sources
This guide is based on the statute text and official sources. You can read the cited paragraphs in the original here: