Service charge statement: which deadlines apply to landlords and tenants?

By when must the landlord send the service charge statement?

No later than 12 months after the end of the billing period (§ 556 para. 3 sentence 2 BGB). The service charge statement is the account in which the landlord passes the operating costs of a billing period on to you and offsets them against your advance payments (§ 556 para. 3 sentence 1 BGB). The statement deadline is the time the landlord has to account for the operating costs of a period; the billing period itself covers at most one year, usually the calendar year. The statement must show the total costs, the allocation key, your share and your advance payments, otherwise it is formally invalid.

Example: billing period 1 January to 31 December 2025. The statement must reach you by 31 December 2026.

If it arrives on 10 January 2027, the back payment demand has lapsed. You must still receive any credit.

Only if the landlord is not responsible for the delay, for example because the utility company sent its invoice late, may they still demand a back payment. They have to prove this and must then issue the statement without delay. A tenant moving out only excuses the delay if the new address was unknown.

How long do I have to pay the back payment?

Thirty days after receipt of the statement. The same deadline applies to the landlord if they owe you a credit. Because your period for objections is much longer, pay a disputed back payment "subject to reclaim" (unter Vorbehalt der Rückforderung): you are not in default and get the money back if your objection succeeds. As long as the landlord refuses to let you inspect the receipts, you may withhold the back payment.

How long can I object to the service charge statement?

Twelve months from receipt of the statement (§ 556 para. 3 sentence 5 BGB). Within this period, check the statement, request the receipts and dispute individual items in writing. How to do this and which errors are common is explained in the guide Objecting to the service charge statement, including a template letter.

When do claims from the service charge statement become time-barred?

After three years (§ 195 BGB). The period starts at the end of the year in which the claim fell due (§ 199 BGB). A back payment demand from a statement you received in March 2026 becomes time-barred on 31 December 2029; the same applies to your credit and to your claim to a statement the landlord has failed to provide.

What to do if the landlord has missed the deadline?

• Statement arrives late: You do not have to make the back payment. Reply in writing that the statement deadline has passed, and do not pay.
• No statement at all: You can demand the statement and, if necessary, sue for it. Until it arrives, you may withhold the ongoing advance payments once the billing period and the statement deadline have passed.
• Credit not paid out: Even with a late statement, the landlord must pay out the credit, 30 days after receipt.

What applies to the service charge statement after moving out?

The landlord only settles after the end of the billing period, not when you move out; the 12-month deadline applies then too. If you move out on 30 June 2026, the statement for 2026 can arrive up to 31 December 2027. Until then, the landlord may retain a reasonable part of the deposit, roughly the amount of an expected back payment, not the whole deposit.

On the day you move out, note the meter readings for heating, hot water and cold water, ideally with a dated photo. You only pay for consumption up to that day; consumption-independent costs are split pro rata by days.

Frequently asked questions about the service charge statement