This article is for general information purposes only and does not constitute legal, tax, or financial advice, nor a valuation in an individual case. Despite careful research, we assume no liability for accuracy, completeness, and timeliness. For specific questions, please consult a lawyer or tax advisor. Older content may be outdated due to changes in legislation or case law.
The legal basis is the Operating Costs Ordinance (Betriebskostenverordnung), which explicitly lists property tax as an apportionable type of operating cost, provided the lease refers to this ordinance or expressly names the item.
An amended, increased property tax resulting from the reform may be shown by the landlord at a correspondingly higher amount in the utility bill from the point in time it actually becomes due.
Although discussions have taken place regarding a statutory revision of the apportionability in the course of the property tax reform, the fundamental apportionability has so far remained unchanged.
The apportionment must always be carried out according to the allocation key agreed in the lease, usually based on living area, and must not unreasonably disadvantage other tenants or usage units.
In mixed-use buildings with residential and commercial units, a comprehensible allocation of property tax between the two types of use based on causation is required.