What is it and when to do it?
The Nebenkostenabrechnung is an annual settlement of operating costs (heating, water, building cleaning, property insurance, etc.). The landlord must issue it within 12 months of the accounting period ending (§556 Abs. 3 BGB). Miss the deadline and the right to demand additional payment is forfeited.
Cost traffic light
Check each line item using this traffic-light principle:
Green — tenant pays (§2 BetrKV):
Heating and hot water, cold water and sewage, building cleaning, lift operation, building insurance, land tax (Grundsteuer), refuse collection, street lighting, garden maintenance (if in the contract).
Red — landlord pays (cannot be charged to tenants):
Maintenance and repair costs, property management fees, tenant-search costs, roof repairs, landlord’s personal insurance.
Checking the Verteilerschlüssel
Operating costs are split between apartments using a distribution key set out in the rental contract — usually floor area (Wohnfläche) or number of occupants (Personenzahl). If the bill uses a different key, that alone is grounds for an objection.
I received a €600 demand. Checking against §2 BetrKV, I found roof-repair costs included in the bill. I sent a written objection citing the provision — two weeks later a corrected bill arrived for €180.
Always request Belegeinsicht — the right to inspect the original receipts. The landlord must produce documentation for every cost item (§259 BGB). Arrange an appointment or ask for copies — this is your legal right.