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Service charge statement

The service charge statement (Nebenkostenabrechnung) is the annual reckoning with which the landlord settles the actually incurred ancillary costs (e.g. heating, hot water, caretaker) against the tenant's advance payments. It shows whether you owe money or get some back.

Ancillary costs are expenses related to the use of the rented property but not included in the net rent. Under Art. 257a f. CO they may only be charged to the tenant if they are expressly and individually agreed in the tenancy contract. If an item is missing from the contract, it counts as included in the rent and may not be charged separately. Typical ancillary costs are heating, hot water, operating electricity for the heating, caretaking, water/wastewater, refuse, cable TV and the administrative cost of the statement.

In practice tenants pay a monthly advance payment or a flat rate. With advance payments the management, after the heating or accounting period ends (usually twelve months), draws up a detailed statement: it lists the total costs per item, the allocation key (e.g. by area, volume or consumption) and your share. This produces a balance – an additional payment or a credit. With a flat rate there is no statement; it covers the costs regardless of actual consumption.

As a tenant you have the right to inspect the statement and the original receipts. Checking matters: is the allocation key correct? Are only agreed items included? Is the accounting period right? The administrative cost of preparing the statement may only be charged as a flat rate (usually around 2 to 4 % of the ancillary costs) and only if agreed. As a rough guide, ancillary costs for an apartment are often in the range of about CHF 150 to 300 per month, strongly depending on size, heating and building (no guarantee).

A correct service charge statement matters for both sides: tenants check they are not paying too much; landlords and managers ensure costs are passed on cleanly and on time. If you disagree with an additional demand, you can object within the deadline and request the receipts. In case of dispute, the conciliation authority for tenancy matters is the first, low-cost point of contact.

Example

Ms Rossi pays CHF 200 in advance ancillary costs each month. After the accounting year, the management reports heating, hot water and caretaker costs totalling CHF 2,160 for her apartment. As she paid in CHF 2,400, she gets CHF 240 back. She asks to see the receipts and checks that only the items named in the contract were charged.

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Frequently asked

How high are ancillary costs per month in Switzerland?

As a rough guide, ancillary costs for a rented apartment are often around CHF 150 to 300 per month, depending on size, heating system and building condition. The actual statement is decisive; the advance payment is only an estimate (no guarantee).

What is the difference between advance payment and flat rate?

With an advance payment you pay a prepayment and receive a year-end statement with a top-up or refund. With a flat rate you pay a fixed amount covering the costs regardless of consumption – there is no statement and no refund.

May all costs be charged as ancillary costs?

No. Only items expressly and individually listed as ancillary costs in the tenancy contract may be charged. Maintenance and repair costs of the building are generally not included and are covered by the net rent.

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