Template: budget plan (WEG)
A scaffold for the § 28 budget with per-owner breakdowns.
The budget plan estimates the condominium association's income and expenses for a financial year and allocates them across units by co-ownership share. The per-unit plan yields the monthly service charge (Hausgeld). What is resolved are the advance payments based on the plan (§ 28 (1) WEG).
How the template is structured
Header data
- Name of the condominium association and property
- Financial year (start and end)
- Number of units and total co-ownership shares
Planned income
- Owners' service-charge advances
- Interest and other income
- Income from letting common property
Planned expenses
- Allocable operating costs
- Non-allocable costs (administration, maintenance)
- Breakdown by cost type
Maintenance reserve
- Planned contribution to the maintenance reserve
- Balance and development of the reserve
Per-unit plan
- Allocation by co-ownership share or agreed key
- Annual amount per unit
- Monthly service charge per unit
Legal framework
- § 28 WEG — budget plan, advance payments and annual statement.
- Since the 2020 WEG reform, owners resolve on the advance payments based on the budget plan, not on the plan as a document.
- The maintenance reserve must be accumulated appropriately (§ 19 (2) no. 4 WEG).
- Allocation follows co-ownership shares unless a different key is agreed or resolved.
Frequently asked questions
Is the budget plan itself resolved?+
Since the 2020 WEG reform, the owners' meeting resolves on the advance payments (the service charge) derived from the budget plan — no longer on the plan as a document.
What goes into the maintenance reserve?+
An appropriate contribution for future upkeep and repair of the common property. Its level and development are shown in the plan.
By which key is it allocated?+
In principle by co-ownership shares, unless the community rules or a resolution provide a different allocation key.
How does the plan relate to the annual statement?+
The budget plan is the forecast at the start of the year; the annual statement compares the actual figures. The difference per owner is the settlement balance.
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.