Operating cost billing for living space

Operating Costs Ordinance

• What are operating costs?

Agreeing operating costs with legal certainty

• Effective inclusion of the operating costs to be apportioned.
• Tenant claims in the event of an incorrect agreement.
• Tips for your practice.
• The 4 golden factors of operating cost accounting.

The operating cost statement

• Understanding the billing system.
• Form, content.
• Differentiation between formal and substantive errors.
• Efficiency and transparency requirements.
• Structure and positions.
• Determination and recording of individual costs.
• Cost allocation and distribution, determining/changing the allocation key, consumption-based billing, allocation of increased or newly introduced operating costs, deduction of advance payments.
• Consequences of underestimated advance payments, increase in advance payments/flat-rate operating costs.
• Settlement period and cut-off period, settlement obligation in the event of sale.
• What consequences does the rent reduction have on the service charge bill?
• Insight into the accounting documents.
• Correction of the billing after expiry of the billing deadline, consequences of late billing, right of retention and reclaim.
• Maturity of back payments: Statute of limitations and forfeiture.
• Apply the CO2 levy correctly, just like e-mobility.
• Consideration of balcony solar power plants and renewable energies.
• Solar photovoltaic billing.

• Excursus:

• The heating costs ordinance in practice (Basics)

• § Section 35a EStG - household-related services

  Current case law