Service charge statement: what to check

Updated on 20.10.2026 · 3 min read

Which service charges your landlord may bill, what does not belong in the statement, how to inspect receipts, and payments on account versus a flat rate.

Service charges are payments for services connected with the use of the flat – such as heating, hot water, caretaking or stairwell cleaning (Art. 257a para. 1 CO). You only owe them if they have been specifically agreed in the lease (Art. 257a para. 2 CO). Only the costs actually incurred may be charged (Art. 257b para. 1 CO).

What may be charged

• Only agreed items: each type of service charge must be clearly named in the lease. A general reference such as “service charges as incurred” is not enough. Anything not listed is covered by the net rent.
• Heating and hot water: fuel and energy, electricity for burners and pumps, cleaning, servicing and maintenance of the system, insurance premiums for the system and the related administrative work (Art. 5 VMWG).
• Other agreed operating costs such as water and wastewater, refuse, electricity for common areas, lift, caretaking or garden maintenance.
• Administrative costs for preparing the statement, either as incurred or at a customary rate, often around 3 to 5% (Art. 4 para. 3 VMWG).

What does not belong in it

• Repairs and replacement of the heating system, and interest on or depreciation of it (Art. 6 VMWG).
• Maintenance and repairs to the building and mortgage interest – these are covered by the net rent.
• Heating costs for vacant flats, which the landlord bears (Art. 7 VMWG).

Payments on account or a flat rate?

With payments on account, you receive a statement at least once a year (Art. 4 para. 1 VMWG). If you have paid too much, you get the difference back; otherwise you pay the balance. With a flat rate, there is no statement and no additional charge, but the amount must be based on the average of three years (Art. 4 para. 2 VMWG).

How to check the statement

1. Compare each item with the list in your lease.
2. Check the billing period, the allocation key (such as floor area, ownership share or consumption) and your share. If you moved in or out during the period, costs are prorated – heating often by heating degree days.
3. Compare with the previous year: large jumps should be explainable.
4. Make sure all your payments on account have been credited.
5. If in doubt, ask to inspect the receipts. You are entitled to do so, including through a representative (Art. 257b para. 2 CO, Art. 8 para. 2 VMWG).

Deadlines

The law sets no fixed deadline for objections. Many leases, however, require you to object in writing within 30 days. Keep to this deadline, give reasons for your objections and ask for the receipts. Pay undisputed amounts on time. If you cannot agree, you can apply to the conciliation authority. Landlords’ claims for additional payments generally become time-barred after five years.

On immoz.ch you receive the service charge statement directly with the digital lease – with the items, the allocation key and copies of the receipts. You can accept it there or dispute it with reasons; a QR payment slip is available for any balance due.

This overview is not legal advice. The cantonal conciliation authorities and homeowners’ and tenants’ associations can help with questions.