Operating-cost statement software — exact, every mandatory element
Torch Real Estate is operating-cost statement software that distributes a billing period's costs to tenants to the cent and produces a ready-to-send PDF per tenant per § 556 (3) German Civil Code. Heating costs are split per the Heating Costs Ordinance (§ 7), CO2 costs allocated by the CO2KostAufG tiered model, and household-related services reported per § 35a EStG.
- § 556 (3) BGB
- Heating Costs Ordinance § 7
- CO2KostAufG & § 35a EStG
From cost type to tenant PDF
Every step of the statement is covered — and the legally tricky parts (heating split, CO2, § 35a, tenant change) are handled by the software instead of left to you in Excel.
Capture apportionable costs
Record operating-cost types per period and choose the correct allocation key (area, persons, consumption, unit) per type.
Heating-cost split (§ 7)
50–70% by consumption, the rest as base cost by area — automatically from meter readings and the chosen ratio.
CO2 split (CO2KostAufG)
Tiered model between landlord and tenant by energy quality — the tier and share are computed and reported.
§ 35a EStG breakdown
Report labour shares of household-related and tradesperson services separately — for the tenant's tax return.
Cent-exact distribution
Rounding differences cleanly distributed so the sum of tenant shares exactly equals the total costs.
Tenant-change split
Day-exact split when a tenant changes mid-period — meter readings from the handover protocol are taken over into meter management automatically.
PDF per tenant & delivery
Ready-to-send statement per tenant as PDF — delivered straight to the tenant portal, with a notification of the back-payment or credit.
Receipt access (§ 259 BGB)
Tenants inspect the underlying receipts in the portal — without you sending copies.
The statutes we implement directly
§ 556 (3) BGB — deadline & form
The statement must reach the tenant within twelve months of the period's end; after that, back-claims are generally barred. Torch Real Estate tracks the deadline and delivers a transparently structured statement.
§ 7 Heating Costs Ordinance — consumption split
50–70% of heating and hot-water costs must be billed by consumption, the rest by area. The software uses the meter readings and applies the chosen ratio automatically.
CO2KostAufG — tiered model
Since 2023 the fuel's CO2 costs are split between landlord and tenant on a ten-tier model — the higher the specific CO2 emission per square metre, the larger the landlord share. Torch Real Estate determines tier and share and reports them.
§ 35a EStG & § 259 BGB
Labour shares are reported separately per § 35a EStG, and via the tenant portal you grant receipt access per § 259 German Civil Code — both with no extra effort.
For everyone who must bill annually
Private landlords produce a correct statement without having to look up the Heating Costs Ordinance and CO2KostAufG themselves. Property managers bill entire buildings in one pass — including tenant-change split and delivery to the tenant portal, with a notification of the back-payment or credit.
Part of every plan — 30 days free
The operating-cost statement is included in every plan; pricing is based on unit count from €9.99 a month. You get a 30-day free trial, no payment details required. You only add a payment method if you carry on afterwards. Details on the pricing page.
Frequently asked questions
- What does operating-cost statement software do?
- It captures the apportionable operating costs of a billing period and distributes them to the tenants to the cent — by living area, persons or consumption. Torch Real Estate turns this into a ready-to-send PDF per tenant with every formal mandatory element per § 556 (3) German Civil Code, including heating-cost split, CO2 allocation and § 35a EStG breakdown.
- How are heating costs split?
- Per the Heating Costs Ordinance: § 7 requires 50–70% of heating and hot-water costs to be billed by consumption, the rest by area as base costs. Torch Real Estate applies this split automatically from the meter readings and the chosen ratio.
- Does the software handle the CO2 cost split?
- Yes. The CO2KostAufG (since 2023) splits the fuel's CO2 costs between landlord and tenant on a tiered model — the worse the building's energy quality, the higher the landlord share. Torch Real Estate computes the tier and share and reports both in the statement.
- Is § 35a EStG (household-related services) shown?
- Yes. Labour shares for household-related and tradesperson services are reported separately per § 35a EStG so the tenant can claim them in their tax return.
- What about the billing deadline?
- Per § 556 (3) German Civil Code the statement must reach the tenant no later than twelve months after the end of the billing period — otherwise back-claims can lapse. Torch Real Estate tracks the period and provides the statement ready-to-send as PDF.
- Can tenants inspect the receipts?
- Yes. Via the tenant portal you grant receipt access per § 259 German Civil Code — the tenant can trace the underlying receipts without you sending copies.
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The next statement in one afternoon
Capture costs, check the allocation, generate a PDF per tenant — exact, with every mandatory element. 30 days free — no payment details required, cancel any time.
Try free for 30 days