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In Switzerland, the statement of costs (or statement of additional charges) is the document your landlord provides to make the actual accounting of the costs related to your apartment:

  • It compares the monthly advance payments with the actual expenses of the building for heating, water, and maintenance.

  • If the total amount of actual costs exceeds your advance payments, you must pay the difference; otherwise, the landlord reimburses the surplus.

  • Only costs precisely listed in the rental contract are chargeable, and you have the right to review all original invoices.


What are rental charges in Switzerland?

In Swiss rental law, a distinction is made between net rent (the price for providing the walls) and additional costs (rental charges). The latter correspond to actual services provided by the landlord or a third party related to the use of the rented property.


The golden rule: "What is not written is not owed"

According to Article 257a of the Swiss Code of Obligations, the tenant must only pay additional costs if they have been expressly agreed upon in the rental contract.


If your lease merely states a "rent including charges" without detailing the items, the management cannot, in theory, request an additional payment at the end of the year.


The two systems of billing additional costs

Two billing systems coexist for rental charges:

  • Advance payment system: This is the most common system. In this case, the tenant pays a monthly provision. At the end of the heating period, the landlord prepares an actual statement. If the actual costs exceed the advances, the tenant pays the difference (debit balance). Otherwise, the tenant is reimbursed.

  • Flat rate: The amount is set in advance based on an average. There is no annual statement, and neither party can request a supplement or reimbursement.


H2: Which costs can be included in the statement of charges?

The charges for which you are responsible as a tenant must be listed in your rental contract. All other incidental or general costs can be contested with the conciliation commission.


H3: Allowable costs

  • Heating and hot water: oil, gas, electricity, tank inspection, chimney sweeping, costs for heat meters.

  • Electricity for common areas: lighting of staircases, basements, and communal rooms.

  • Concierge: salary of the concierge (including social charges), cleaning materials.

  • Service fees: wastewater treatment, garbage fees (if not individually paid).

  • Routine maintenance: elevator service contract, garden maintenance (mowing, trimming).

Note: For a detailed list of admissible additional costs, consult the website of the Swiss Tenants’ Association (ASLOCA).


Prohibited costs

Your landlord may never charge for the maintenance of the building itself or for administrative management. Excluded items include:

  • Administrative fees of the real estate agency for managing the lease;

  • Tenant search/property advertising costs;

  • Renovations or structural repairs (roof, facade, major works);

  • Interest on loans or financial costs of the owner;

  • Property taxes of the owner.

Note: An administrative flat rate of 2–3% on heating and hot water costs only is generally accepted by case law.


The Swiss Federal Court is very strict: additional costs may only cover expenses related to the use of the rented property.


Statement of rental charges: schedule, deadlines, and statute of limitations

Most buildings base their statement on the heating period, which runs from June 1 to May 31.


This is a professional practice (established by SVIT or real estate chambers) to cover the entire winter in a single accounting period. However, some leases may follow the calendar year (January 1 – December 31).


When to send the statement of charges?

The law does not set an exact date, but the Federal Court and local practices consider 6 months after the end of the accounting period as the maximum deadline.


Note: If the landlord sends the statement after 8–10 months, they do not lose the right to claim payment, but the tenant could theoretically claim damages if they can prove financial harm caused by the delay.


When to contest the statement of charges?

Most statements include a note at the bottom: "Without objection from you within 30 days, this statement is considered accepted."


This 30-day period is not a legal limitation. Even if you do not respond within 30 days, you retain the right to contest as long as you have not paid the balance without reservation. Once paid, it is more difficult to reverse, unless you can prove you were misled.


Is there a statute of limitations?

Yes, the Code of Obligations (Art. 128 para. 1) provides a limitation period of 5 years for rent claims and other periodic services:

  • For the landlord: 5 years to claim an unpaid balance.

  • For the tenant: 5 years to claim a refund for overpayment (e.g., if prohibited costs are discovered 3 years later).


How to verify the accuracy of your statement?

Do not just look at the final amount. A thorough check is necessary:

  • Check allocation keys: Charges are often distributed among tenants proportionally by area (m²) or volume (m³). Ensure your share is correct.

  • Request supporting documents: Article 257b CO gives tenants the right to review original invoices. Transparent management will allow you to check oil invoices or the concierge’s payslips.

  • Compare with the previous year: A sudden 30% increase without a change in consumption should raise an alarm. It may be due to energy price hikes or data entry errors.


Incorrect statement of charges: how to contest?

If you notice errors, unjustified increases, or prohibited costs (e.g., management fees), you are entitled to contest your annual statement.


According to Art. 257b CO, you have the right to request original invoices and supporting documents from the management.


In case of error or abuse, send a letter (preferably by registered mail) detailing the disputed items and request correction of the statement. If you pay the balance to avoid reminders, be sure to indicate that you pay "under reservation of all rights." This allows you to contest later.


If no agreement is reached, you can bring the matter to the conciliation commission in your district. This procedure is free for rental disputes.


FAQ

Can the management increase my advance payments during the year?

Yes, if the final statement shows a consistently high debit balance. The landlord may adjust advances to avoid a large bill for the tenant the following year. This must be officially notified.


What if my statement arrives two years late?

You remain legally obliged to pay as long as the 5-year limitation period has not been reached. However, excessive delay can sometimes be contested if it causes harm to the tenant (e.g., inability to plan the budget).


Are gardening costs always the tenant’s responsibility?

Only if stated in the lease. Routine maintenance (mowing, weeding) is a tenant charge. Replacing a dead tree or creating new landscaping is the owner’s responsibility.


Can I refuse to pay if I have not seen the original invoices?

You have a partial right of retention. You can request to see the supporting documents before paying. It is advisable to note the disputed amount or inform management in writing (registered letter) of your action.


Does the TV connection fee (UPC/Cablecom) count as charges?

Yes, it is often included in the additional costs. If you do not use the outlet, you can ask management to seal it so you no longer pay this specific fee.