How long can the tenant object?

Until the end of the twelfth month after receiving the statement (Section 556(3), fifth sentence BGB).

Which allocation key applies?

Unless agreed otherwise, share of living space; consumption-based costs by a key reflecting consumption (Section 556a(1) BGB). For a rented condominium the flat owners' key applies (Section 556a(3)).

DE · Expiry & renewal tracking

Meet the deadline for the annual service-charge statement

A German landlord must settle service-charge prepayments on a residential tenancy yearly, and the statement must reach the tenant by the end of the twelfth month after the billing period ends (Section 556(3) BGB). After that, no additional payment can be claimed unless the landlord is not responsible for the delay.

In residential tenancies the parties can agree that the tenant bears the operating costs, either as a flat rate or as prepayments (Section 556(1) and (2) of the German Civil Code, BGB). Prepayments must be settled annually, observing the principle of economic efficiency. The statement must be communicated to the tenant no later than the end of the twelfth month after the end of the billing period (Section 556(3), first and second sentences).

After this deadline the landlord can no longer claim additional payments, unless the landlord is not responsible for the delay (Section 556(3), third sentence). The landlord is not obliged to prepare partial statements (fourth sentence). The tenant must raise objections to the statement by the end of the twelfth month after receiving it; after that they can no longer be raised, unless the tenant is not responsible for the delay (fifth and sixth sentences).

Unless agreed otherwise, operating costs are allocated by share of living space, and consumption-based costs by a key that reflects different consumption (Section 556a(1)). For a rented condominium, unless agreed otherwise, the key used among the flat owners applies (Section 556a(3)). On request the landlord allows inspection of the receipts and may provide them electronically (Section 556(4)).

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At a glance

Statement	Annually, covering the prepayments (Section 556(3), first sentence BGB)
Landlord's deadline	By the end of the 12th month after the billing period ends (Section 556(3), second sentence)
Effect of a late statement	No additional claim, unless the landlord is not responsible (third sentence)
Tenant's objections	By the end of the 12th month after receipt (fifth sentence)
Inspection of receipts	On request; electronic provision allowed (Section 556(4))
Adjusting prepayments	After a statement, by declaration in text form (Section 560(4))

Who is responsible?

The landlord owes the statement and must communicate it to the tenant within the deadline (Section 556(3), second sentence BGB). After a statement, either party can adjust the prepayments to an appropriate amount by declaration in text form (Section 560(4)). Any agreement that departs from these rules to the tenant's disadvantage is invalid (Section 556(5)).

If the deadline passes

If the statement arrives after the end of the twelfth month, the landlord cannot claim additional payments, unless the landlord is not responsible for the delay (Section 556(3), third sentence BGB).

Worked example

If the billing period is calendar year 2026, the statement must be communicated to the tenant by 31 December 2027 at the latest (Section 556(3), second sentence BGB). What counts is the end of the billing period, not the date of the utilities' own bills.

Tracking it with ExpirySuite

Add an entry per property or rental unit and enter the end of the twelfth month after the billing period as the due date.
Email reminders arrive 60, 30, 14, 7 and 1 day before the date and on the day itself. With 60 days' notice there is time to collect missing invoices and meter readings.
Assign a responsible person, such as the property manager; emails arrive in each recipient's language. If a date passes, managers get further reminders 3, 7 and 14 days later.
You can add a separate entry for the tenant's objection period.

Frequently asked questions

By when must the statement reach the tenant?: No later than the end of the twelfth month after the end of the billing period (Section 556(3), second sentence BGB).
What happens if the statement is late?: The landlord can no longer claim additional payments, unless the landlord is not responsible for the delay (Section 556(3), third sentence BGB).
How long can the tenant object?: Until the end of the twelfth month after receiving the statement (Section 556(3), fifth sentence BGB).
Which allocation key applies?: Unless agreed otherwise, share of living space; consumption-based costs by a key reflecting consumption (Section 556a(1) BGB). For a rented condominium the flat owners' key applies (Section 556a(3)).

Sources

Last checked: Sep 30, 2026 · This page summarises official sources for general information and is not legal advice. Check the linked sources for current rules and fees.

Made for annual service-charge statement to tenants (Germany)

A ready template for annual service-charge statement to tenants (Germany) with sensible validity defaults, so you enter less and track more.

Reminders on time

Email alerts at 60, 30, 14, 7 and 1 day before each annual service-charge statement to tenants (Germany) expires, plus overdue escalation to managers.

Assign an owner

Give each annual service-charge statement to tenants (Germany) an owner and let employees update their own via a secure link — no login needed.