Housing and contracts
Nebenkostenabrechnung
Annual utility statement
Last updated: September 28, 2026
What does Nebenkostenabrechnung mean?
The Nebenkostenabrechnung (or Betriebskostenabrechnung) is the landlord's annual statement settling your service-charge advances against actual costs such as water, heating, rubbish and caretaker. It must reach you within 12 months after the billing period ends; if late, the landlord generally loses any back-payment. You have 12 months to object.
Key facts
| Landlord's deadline | 12 months after the billing period ends (§556 BGB) |
| If the landlord is late | No back-payment can be claimed (unless not their fault) |
| Tenant's objection deadline | 12 months after receipt |
| Tax bonus | 20% of eligible service labour off your income tax |
What to do
- Check the billing period, the total costs, how they are split (per m², per person or by meters) and your advance payments.
- Ask to see the invoices (Belegeinsicht) if something looks high.
- Object in writing within 12 months of receiving it.
- Keep it: the labour share of caretaker, cleaning and garden services can reduce your income tax.
Worth knowing
A refund from the statement is always due, even if the landlord sent it late. Only the landlord's claim for more money expires.
Frequently asked questions
When does the landlord have to send the Nebenkostenabrechnung?
Within 12 months after the end of the billing period. For a calendar-year period, the 2025 statement must arrive by 31 December 2026, or the landlord generally cannot demand a back-payment.
Can I deduct Nebenkosten on my tax return?
Partly. 20% of the labour costs for household services listed in the statement, such as cleaning, caretaker and garden work, is deducted directly from your income tax.
Read next
Sources
More German terms: housing and contracts
Plain-English explanations of the words on your letters and forms.