Template: service-charge statement
An audit-friendly structure for the annual operating-cost statement — with allocation keys and the accounting period.
The operating-cost statement settles the tenant's advance payments against the allocable costs actually incurred during an accounting period. It must be clearly structured and reach the tenant no later than twelve months after the end of the period (§ 556 (3) German Civil Code, BGB). This template mirrors the audit-friendly standard layout used in Germany.
How the template is structured
Header data
- Landlord and tenant with name and address
- Property, unit and living area
- Accounting period (start and end)
- Number of occupants during the period
Cost breakdown by cost type
- Allocable operating costs per § 2 BetrKV (e.g. property tax, water and sewage, waste, cleaning, gardening, lighting, lift, insurance, caretaker)
- Heating and hot-water costs separately, per the Heating Costs Ordinance
- Total amount per cost type
Allocation keys
- Allocation key per cost type: living area, number of occupants, metered consumption or unit
- Building-wide basis and the unit's share
- Calculation path from the total to the individual share
Statement result
- Sum of individual shares
- Advance payments made
- Additional payment or credit
- Adjustment of the future advance payment
Closing
- Place, date and signature
- Note on the right to inspect supporting documents
- Note on the twelve-month objection period (§ 556 (3) BGB)
Legal framework
- § 556 BGB — agreement and settlement of operating costs; twelve-month settlement deadline.
- § 2 Operating Costs Ordinance (BetrKV) — the exhaustive list of allocable cost types.
- Administration and maintenance costs are not allocable and do not belong in the statement.
- Heating and hot-water costs are billed by consumption under the Heating Costs Ordinance.
Frequently asked questions
Which costs may I pass on to the tenant?+
Only the operating-cost types listed in § 2 BetrKV, and only if their allocation is agreed in the lease. Administration and maintenance costs stay with the landlord.
By when must the statement reach the tenant?+
No later than twelve months after the end of the accounting period (§ 556 (3) BGB). After that, additional claims can generally no longer be made.
Which allocation key applies?+
If nothing is agreed, costs are allocated by living area (§ 556a BGB). Consumption-based costs such as water or heating are billed by metered consumption.
How long can the tenant object?+
The tenant may raise objections to the statement up to twelve months after receiving it.
We'll email you the template after a quick request.
This template is a non-binding guide and does not constitute legal or tax advice.