The heating cost statement arrives once a year and is hard for many tenants to check. Yet it is worth a look, because errors in distribution, deadlines or figures do occur. This guide offers a fixed review sequence and explains the main rules of the German Heating Costs Ordinance (HeizkostenV) and tenancy law.
Short answer: The landlord must notify the statement no later than the end of the twelfth month after the billing period ends, and after that a subsequent demand is excluded unless the delay is not the landlord’s fault (section 556(3) BGB). If heating costs are not billed according to consumption, you may reduce your share by 15 percent (section 12 HeizkostenV). Last updated: November 2026.
The most important points
- Under section 556(3) BGB, the deadline for subsequent demands ends twelve months after the billing period ends.
- If heating costs are not billed according to consumption, you may reduce your share of the heat costs by 15 percent.
- If there is no remote-readable consumption recording, the reduction is 3 percent.
- The Heating Costs Ordinance requires part of the costs to be distributed according to consumption. The exact share is set out in the ordinance text.
- Changes to the distribution key are permitted only with effect from the start of a billing period.
Which deadlines apply to the statement?
The most important deadline concerns the landlord. Under section 556(3) of the German Civil Code (BGB), the statement must be notified to the tenant no later than the end of the twelfth month after the billing period ends. After that deadline a subsequent demand is excluded, unless the landlord is not responsible for the late assertion. For you, this means that a statement for 2026 should reach you by the end of 2027 at the latest.
The Heating Costs Ordinance adds requirements for the statement itself. Under section 6(1), the result of a reading for devices that are not remotely readable should, as a rule, be communicated to the user within one month. Binding rules on the deadline for heating costs are found mainly in tenancy law.
How do you reduce your share when recording is faulty?
Section 12 of the Heating Costs Ordinance contains a fixed reduction rule. If heat or hot water costs are not billed according to consumption, you may reduce your share by 15 percent. If no remotely readable consumption recording is installed, the reduction is 3 percent. According to the law, the same rule applies to incomplete information under section 6a.
Assumption: the share of the heat costs attributable to you is 800 euros, and the statement is not billed according to consumption. A reduction of 15 percent gives 120 euros, which you may deduct from the amount due. At 3 percent it would be 24 euros. In owner-occupied flats, the reduction does not apply in relation to the community under section 12, and other rules apply there.
Which points should you check in the statement?
The table below links the main review points to their legal basis. It does not replace legal advice, but it helps you find irregularities quickly.
| Review point | What to look for | Basis |
|---|---|---|
| Billing period | Is the period correct, and did the statement arrive within the deadline? | Section 556(3) BGB |
| Distribution key | Is part of the costs distributed by consumption, and does the key match the Ordinance? | HeizkostenV |
| Meter reading | Was consumption recorded remotely or on site, and when did the result arrive? | Section 6 HeizkostenV |
| Reduction right | Is there a bill not based on consumption or a missing recording? | Section 12 HeizkostenV |
| Advance payments | Are the monthly advance payments credited correctly in the statement? | Tenancy agreement |
Which typical errors occur?
Common problems include arithmetic errors in the total costs, incorrectly transferred meter readings and distribution keys that do not fit the building. Vacancies should also be separated cleanly. If a landlord has changed a distribution key, section 6(4) of the Ordinance requires that this takes effect at the start of a billing period.
Also look out for costs that do not belong to heating, such as maintenance or repairs that should be charged separately. Any item you cannot assign should be explained in writing.
Step by step: how to carry out the check
- Note the date on which the statement reached you, and check the twelve-month deadline.
- Compare your advance payments with the amounts credited and check the totals.
- Check the distribution key and meter readings, and compare them with your own readings.
- Check whether a reduction under section 12 of the Ordinance applies, and document the reasons.
- Request missing receipts in writing and set a reasonable deadline.
Frequently asked questions about the heating cost statement
Can I still challenge the statement after a year?
A subsequent demand by the landlord is excluded after the deadline under section 556(3) BGB, unless he is not responsible for the delay. Whether and how you challenge the content depends on the individual case. What is certain is that the earlier you report errors, the easier they are to resolve.
Must I pay the full heating costs if I suspect errors?
Anyone with well-founded doubts may withhold part of the amount but should justify this objectively. The reduction rule in section 12 of the Ordinance is a concrete benchmark for this. Blanket withholding without reasons can be hard to defend in a dispute.
May the landlord change the distribution key?
Under section 6(4) of the Ordinance, changes to the billing key are permitted only with effect from the start of a billing period. A retrospective change is therefore excluded. Check whether the statement refers to any change.
Where can I get help with a disputed statement?
A tenants’ association often advises directly. A consumer advice centre can also help you classify documents. For larger sums or recurring errors, advice from a lawyer with tenancy experience is worthwhile.
What you should do now
- Gather the statement together with all advance payment records and your own meter readings.
- Check the deadlines, the totals and the distribution key before you react.
- Send your objections in writing to the landlord with a deadline, and keep proof of dispatch.
- If anything is unclear, arrange an appointment with the tenants’ association before withholding any payment.
Keep the review orderly. Store the statement, the advance payment records, your own readings and the tenancy agreement in one place. That way you can answer a question from the landlord within minutes instead of relying on memory. Also compare the figures over several years, since a sudden rise is not proof of an error but a reason to ask.
Related guides
- Climate, energy and living costs 2027: the overview for tenants and students (hub for this topic)
- Reducing heating costs: what tenants can do without renovation
- Building modernisation act: what changes for tenants when heating
- Understanding your tenancy agreement as a student (in German)
Sources: Gesetze im Internet, section 12 HeizkostenV (Federal Office of Justice, German text); Gesetze im Internet, section 6 HeizkostenV (Federal Office of Justice, German text); Section 556 BGB, operating costs statement (text, status November 2026).
Last updated: November 2026. This guide is general information, not individual advice.
