Umlagen (Nebenkostenvorauszahlungen)
Operating-cost payments from the tenant — taxable income, matched by deductible costs.
Umlagen are the operating costs a landlord passes on to the tenant: water, heating, waste collection, building insurance, Grundsteuer and the other items listed in the Betriebskostenverordnung. The tenant pays monthly advances and a yearly balance after the Nebenkostenabrechnung. For tax purposes both sides appear: the advances and balance payments received are rental income on Anlage V, and the costs you paid — directly or through the WEG Hausgeld — are deductible. The net effect is often close to zero, but the gross figures must still be declared. A frequent mistake is to report only the cold rent and skip the costs, or to deduct the full Hausgeld while leaving the tenant's advances out of income. A refund paid back to the tenant reduces income in the year it leaves your account.
Last reviewed: by Yann Lephay.