Heating-cost statements under HKVO and CO₂KostAufG: a practical guide (2026)

The consumption-based share, hot-water separation, remotely readable meters, monthly consumption info and splitting CO₂ costs between tenant and landlord.

By Verwalto.xhub editorial · Billing · June 3, 2026 · 8 min read

Heating and hot water are the largest operating-cost item in most buildings — and the most heavily regulated. The German Heating Costs Ordinance (HKVO) requires consumption-based billing, and since 2023 the CO₂KostAufG additionally splits CO₂ costs between tenant and landlord. This guide summarises the duties in practical terms.

The consumption-based share (50–70%)

Under the HKVO, at least 50% and at most 70% of heating and hot-water costs must be billed by consumption; the rest is allocated by living area (base-cost share). The 70/30 split is common. The chosen ratio must be kept and shown in the statement.

Separating heating and hot water

Since the HKVO amendment, hot-water costs must be recorded separately from heating costs — usually via a heat meter. Without correct separation, billing errors and reduction rights loom.

Metering, remote-read duty and monthly info

Consumption is recorded via heat cost allocators or meters. Two duties are easily overlooked: first, the monthly consumption information (UVI) — with remotely readable devices, tenants must be informed monthly about their consumption. Second, remote readability — metering devices must be progressively converted to remote-read technology; older devices must be retrofitted by the end of 2026.

Splitting CO₂ costs (CO₂KostAufG)

Since 2023, the CO₂ costs attributable to the fuel are split between tenant and landlord via a ten-step model: the worse the building's energy quality (kg CO₂ per m² per year), the higher the landlord's share (up to 95%); for very efficient buildings the tenant bears (almost) everything. The basis is fuel quantity, emission factor and living area.

15% reduction right on formal errors

If the landlord does not bill by consumption or breaches the monthly-info duty, the tenant may reduce their share by 15% (§ 12 HKVO). Clean metering and timely information are therefore worth real money.

Automated instead of manual

If fuel, emission factor, living area and meter readings are stored in the system, the 70/30 split and the CO₂ steps can be calculated automatically — including the monthly info. This clearly lowers the error rate and reduction risk.

Frequently asked questions

Which split applies? 50–70% of costs by consumption; the 70/30 split is common.

What is the UVI? The monthly consumption information for tenants with remotely readable devices.

How is the CO₂ share calculated? Via a step model based on building efficiency (kg CO₂ per m² per year).

What if billing is not consumption-based? The tenant has a 15% reduction right (§ 12 HKVO).