
Not every line item that shows up on a Nebenkostenabrechnung (additional-costs statement) is actually allowed to be there. Germany's Operating Costs Ordinance (Betriebskostenverordnung, BetrKV) sets out, exhaustively, which costs a landlord may pass on to tenants, and explicitly excludes certain categories.
Under Section 1(2) of the Betriebskostenverordnung, two categories are explicitly excluded from chargeable operating costs:
Administrative costs: the cost of staff and facilities needed to manage the building, including supervision, bookkeeping, and account management
Maintenance and repair costs: costs incurred during the useful life of the building to fix defects from wear, ageing, or weather
Not chargeable to tenants includes, among other things:
Administrative costs such as property-management fees, postage, and bank charges
Repairs (for example, a broken lift motor or a leaking roof), as opposed to routine maintenance, which is chargeable
Reserves set aside for future renovations
Loan interest and principal repayment on the building
Loss of rent from vacant flats in the same building
The landlord's legal and lawyer's fees
A clause in the rental contract that says otherwise doesn't change this: non-chargeable costs cannot be validly passed on to a tenant under German residential tenancy law, even if the contract states the opposite.
A common point of dispute is the line between maintenance and repair. Routine maintenance of a heating system, a lift, or a smoke-detector system is chargeable, because it serves preventive inspection. Actually fixing a defect, such as replacing a broken heating component, counts as a repair instead, and may not appear on the Nebenkostenabrechnung.

Some items are chargeable in principle but often contain portions tenants don't have to pay. The yardstick is the catalogue in Section 2 BetrKV.
Caretaker (Hauswart): These costs are chargeable under Section 2 No. 14 BetrKV, but only to the extent the work doesn't involve maintenance, repair, renewal, cosmetic repairs or property management. If the caretaker also carries out repairs, that share has to be deducted.
Insurance: Under Section 2 No. 13 BetrKV, property and liability insurance for the building is chargeable, for example cover against fire, storm and water damage. Policies that only protect the landlord, such as legal expenses insurance, are not included.
Other operating costs: Further recurring costs under Section 2 No. 17 BetrKV, such as servicing a ventilation system, may only be passed on if they are specifically named in the rental contract. A general reference to "other costs" is not enough.
Check every line item on your Nebenkostenabrechnung against the categories of administration, repair, and reserves. If you find one, you can object in writing within 12 months of receiving the statement (Section 556(3) of the German Civil Code, BGB) and request to see the supporting documents.
For a walk-through of how to check your entire statement systematically, see our step-by-step Nebenkostenabrechnung review guide, and for the difference between cold rent, additional costs, and total rent, our Kaltmiete vs Warmmiete explainer.
Mark the items: Note every line that looks like administration, repair or reserves, and every cost type that isn't agreed in your rental contract.
Request to inspect the receipts: Ask your landlord in writing to show you the invoices and contracts behind these items. The inspection usually takes place at the landlord's or the property manager's office.
Hold back the additional payment for now: As long as the landlord refuses to let you inspect the receipts, you don't have to pay an additional demand from the statement, according to the Federal Court of Justice (BGH, judgment of 7 February 2018, VIII ZR 189/17).
Keep up your regular payments: Continue paying rent and the monthly advance payment as agreed, so you don't fall into arrears.
Get support: A local tenants' association (Mieterverein) checks statements for its members and helps in disputes with the landlord.
If your landlord has already held back part of your deposit at move-out for a pending statement, read how much deposit a landlord can withhold for Nebenkosten.
Many disputes can be avoided before you even move in. Check which operating cost types your rental contract lists and whether it sets a monthly advance payment or a flat rate. Without an explicit agreement, operating costs are covered by the rent. Our article on Nebenkosten in the rental contract goes into more detail. Whether there is a ceiling on how high Nebenkosten can be is answered in is there a legal cap on Nebenkosten? And if you are searching in Berlin, you can compare the advance payment you are offered with the Senate's official operating cost overview.
Administrative costs and maintenance/repair costs are explicitly excluded under Section 1(2) BetrKV, along with loan interest, reserves, and the landlord's legal costs.
No. Repairs count as maintenance work in the legal sense and are not chargeable under Section 1(2) No. 2 BetrKV, unlike routine maintenance of the same system.
Contract clauses cannot validly shift non-chargeable costs onto the tenant. The statutory BetrKV rule takes precedence.
12 months from receiving the statement, under Section 556(3) of the German Civil Code.