The budget plan under § 28 WEG: how to plan house money (2026)

The budget plan is a condominium association's annual income and expense plan. From it, each unit's monthly house money is derived. This article shows the structure, the path to house money, and what the 2020 WEG reform changed.

The budget plan under § 28 WEG presents the expected income and expenses of the financial year and sets the contribution to the maintenance reserve. It consists of the overall plan and the individual plans per owner derived from it.

Via the allocation key — usually the co-ownership shares — the planned costs are distributed across the units. This yields the monthly house-money target each owner pays to the association as an advance.

A key item is the contribution to the maintenance reserve. An adequate reserve ensures that larger repairs to common property can be financed without resolving short-term special levies.

Since the 2020 WEG reform, owners no longer resolve the plan in detail but the advances to be paid on its basis. The budget plan remains in force until a new one is resolved.

The budget plan is the target planning, the annual statement the actual reconciliation. The difference between the two yields the settlement balance, which owners vote on after year-end.

Who resolves the budget plan? The owners in the owners' meeting; the advances are resolved.

How is house money derived? From the individual plan per owner via the allocation key.

Does the plan last only one year? It remains in force until a new budget plan is resolved.