Operating costs

Operating-cost billing deadline: by when must the statement arrive?

Reading time 7 min · Updated 05.07.2026

The landlord must deliver the operating-cost statement within 12 months of the end of the billing period (§ 556 (3) sentence 2 BGB). Miss this preclusive deadline and no back-payment can be claimed — unless the delay was not the landlord’s fault. A credit balance, however, remains due to the tenant. The tenant must raise objections within 12 months of receipt (§ 556 (3) sentence 5).

Key facts at a glance

  • Billing deadline: 12 months after the period’s end (§ 556 (3) s. 2 BGB).
  • It is a preclusive deadline — a back-claim afterwards is barred.
  • Exception: the landlord is not responsible for the delay (§ 556 (3) s. 3).
  • A credit stays refundable despite a late statement.
  • Tenant’s objection window: 12 months after receipt (§ 556 (3) s. 5).

The 12-month deadline of § 556 (3)

Where advances are paid, billing is annual. The statement must reach the tenant within twelve months of the period’s end. For calendar-year billing the deadline is 31 December of the following year. Receipt of a formally proper statement counts, not dispatch.

Billing periodPeriod endStatement by
Calendar year 202531.12.202531.12.2026
01.07.2024 – 30.06.202530.06.202530.06.2026

Preclusive: back-claims lapse, credits do not

The deadline is preclusive: afterwards a back-claim is barred (§ 556 (3) s. 3). A tenant’s credit, however, survives — the bar protects the tenant, not the late landlord.

The only exception: no fault

Only if the landlord is not responsible for the delay does the claim survive — read narrowly; workload is not enough, but a late external metering service (despite timely requests) may qualify.

The mirror deadline: tenant objections

The tenant has 12 months from receipt to object — e.g. to a wrong allocation key or non-recoverable items (§ 556 (3) s. 5) — after which objections are barred if the tenant is at fault.

How Torch Real Estate solves this

Torch Real Estate produces the statement to the cent and on time — capture costs, pick the key, set the period, get a ready-to-send PDF per tenant with a clear back-payment or credit — so the 12-month deadline is never wasted.

Frequently asked questions

By when must the statement be provided?+

Within 12 months of the end of the billing period (§ 556 (3) s. 2). For calendar year 2025 (ending 31.12.2025) that is 31.12.2026. Receipt by the tenant counts, not dispatch.

What happens if the landlord misses it?+

A back-claim is barred (preclusive deadline, § 556 (3) s. 3) — unless the landlord is not responsible for the delay, e.g. a metering service delivered figures late despite reminders.

Does the tenant still get a credit if the statement is late?+

Yes. The bar only affects the landlord’s back-claims. A credit must be paid out even after the 12-month deadline.

How long can the tenant object?+

Within 12 months of receiving the statement (§ 556 (3) s. 5). After that, objections are barred if the tenant is responsible for the delay.

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This article reflects the general legal position at the stated date and is not legal advice. State law, individual circumstances and current case law may differ — when in doubt, consult a tenants' association, lawyer or tax advisor.