Every year the service charge statement arrives, and many tenants file it away unchecked. Yet clear deadlines apply, both to the landlord and to you. This guide explains by when the statement must arrive, how long you have to raise objections, which rights of inspection you have and what to check when you review it.
Short answer: The landlord must communicate the annual statement to the tenant at the latest by the end of the twelfth month after the accounting period ends (§ 556 para. 3 BGB). You must raise objections with the landlord at the latest by the end of the twelfth month after you receive the statement. Last updated: November 2026.
The most important points at a glance
- Operating costs must be settled every year, and the principle of economic efficiency applies (§ 556 para. 3 sentence 1 BGB).
- The landlord must communicate the statement at the latest in the twelfth month after the accounting period ends.
- After this deadline, a claim for additional payment is excluded, unless the landlord is not responsible for the delay.
- You must raise objections at the latest in the twelfth month after receipt of the statement.
- The right to check the statement is governed by § 556 para. 4 BGB.
By when must the landlord settle?
Advance payments for operating costs must be settled every year, and the principle of economic efficiency must be observed (§ 556 para. 3 sentence 1 BGB). The statement must be communicated to the tenant at the latest by the end of the twelfth month after the accounting period ends (§ 556 para. 3 sentence 2 BGB).
Worked example (assumption): The accounting period is calendar year 2026. The statement must then reach you by the end of December 2027 at the latest. If it comes later, an additional payment is generally excluded, unless the landlord is not responsible for the delay (§ 556 para. 3 sentence 3 BGB).
The landlord is also not obliged to issue partial statements (§ 556 para. 3 sentence 4 BGB). In practice you therefore receive one overall statement per year.
How long do you have to raise objections?
You must raise objections to the statement with the landlord at the latest by the end of the twelfth month after receipt (§ 556 para. 3 sentence 5 BGB). What counts is the date of receipt by you, not the date printed on the letter. Note when you received the statement.
| Point in time | What applies | Who acts |
|---|---|---|
| End of the accounting period | Starting point for the landlord’s deadline | Landlord |
| End of the twelfth month after the accounting period ends | Last date for sending the statement | Landlord |
| Receipt of the statement by you | Starting point for your objection deadline | You, document the receipt |
| End of the twelfth month after receipt | Last date for your objections | You |
What are your rights of inspection?
The right to check the statement is governed by § 556 para. 4 BGB. The exact wording, including the scope and place of inspection, is available on gesetze-im-internet.de.
Use the right of inspection before you write any objection. Note which documents you would like to see and ask specifically about the invoices behind the items that surprise you.
How do you check the statement step by step?
- First check the accounting period and whether it matches your tenancy.
- Compare the advance payments shown in your bank statements with the figures in the statement.
- Check the allocation key. For heating costs the Heating Costs Ordinance applies, for other costs the tenancy agreement.
- Check the individual items for plausibility, for example property tax, waste collection, water and caretaker costs.
- Note any irregularities in writing and send your objection within the deadline.
Typical errors to look out for
| Error | What to look for | What you can do |
|---|---|---|
| Wrong allocation key | Area or number of people does not match the tenancy agreement | Compare the agreement with the key |
| Costs of other buildings or units | Items that do not belong to your flat | Check the building and unit details |
| Wrong advance payments | Total in the statement differs from what you paid | Use your bank statements |
| Items without basis in the agreement | Costs that the tenancy agreement does not list as operating costs | Check the agreement and its annexes |
| Late statement | Receipt after the twelfth month following the accounting period | Note the receipt date and reject a late additional payment |
If you are unsure, have the statement checked by a tenants’ advice service before the deadline passes.
Which costs can the landlord pass on?
Which items may be charged to you follows from the tenancy agreement. Compare every line of the statement with the agreement. If an item is not listed there, name it expressly in your objection and ask for the basis.
Typical items are water and sewage, waste collection, property tax, building insurance, cleaning of the building or garden maintenance. Not every item applies in every building. The statement shows whether an item appears in your house, and the agreement shows whether you must bear it.
Worked example of an additional payment
Worked example (assumption): You pay 120 euros in advance every month, which makes 1,440 euros per year. The statement shows total costs of 1,650 euros for your flat. The additional payment is then 210 euros, the difference between the two amounts. Before you pay, check the 1,650 euros item by item.
An error in one item changes the additional payment by the same amount. Looking only at the final figure can hide such mistakes, so check the individual totals as well.
How to word an objection
An objection should make clear which item you dispute and why. Be specific and name the line you consider wrong, then ask for the supporting documents. General statements such as “the statement is too high” help the landlord little, so name the item and the amount.
Send the objection in text form and keep proof of when it was received. This shows that you responded within the deadline.
Frequently asked questions
Do I have to pay an additional payment immediately?
An additional payment becomes due once the statement has been correctly communicated. If you have justified objections, raise them in time and ask for evidence for the disputed item. Pay the undisputed amount and clarify the rest in writing.
Can I extend the objection deadline?
Do not rely on an informal extension. Keep the deadline. If the landlord gives you more time, confirm the arrangement in writing.
Does the deadline still apply after I move out?
The deadlines run regardless of whether you still live in the flat. After you move out, it is therefore important to document when you received the statement and to send your objection to the landlord in time.
Can the landlord demand additional payments years later?
After the statement deadline has passed, an additional payment is excluded, unless the landlord is not responsible for the late assertion (§ 556 para. 3 sentence 3 BGB). Whether an exception applies is decided by a court in a dispute.
What to do now
- Note the date you received the statement and put the objection deadline in your calendar.
- Check the items against the tenancy agreement and your advance payments, and use the right of inspection if needed.
- Send your objections in time and in text form to the landlord.
- Get advice if the additional payment is high or you are unsure.
Related reading
- Wohnen im Studium: Miete, WG, Wohnheim und Wohngeld im Überblick
- Student Tenancy Agreement: What You Should Check Before Signing
- Student Dorm or Shared Flat: Which Suits You Better?
- How to Find a Shared Flat: Tips for a Successful Search
Sources: § 556 BGB: Vereinbarungen über Betriebskosten (operating cost agreements), gesetze-im-internet.de, accessed November 2026. German legal text, English summary.
Last updated: November 2026. This guide is general information, not individual advice.
