Additional costs

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Additional costs are generally those costs that are incurred in addition to a main expense .

General

The term “ancillary costs” has a different content in the different specialist areas and there again in part depending on the user's point of view or legal regulations . Ancillary costs can become very significant compared to the main costs, so their downplaying prefix can potentially be misleading.

Tenancy law

In tenancy law , ancillary costs are expenses that the owner (landlord) regularly incurs through the management of a building or an apartment . From the tenant's point of view, the ancillary costs are offset by the main rent . Here, according to the Operating Costs Ordinance, a distinction is made between the apportionable operating costs and the non-apportionable management costs . In the case of rented living spaces , only the operating costs can be passed on to the tenant in accordance with the Operating Costs Ordinance, provided this has been agreed between the contracting parties ( Section 556 (1) sentence 1 BGB ). The contracting parties can also agree that operating costs are shown as a lump sum or as an advance payment . Advance payments for operating costs may only be agreed in an appropriate amount.

The advance payments for operating costs must be settled annually; In doing so, the principle of economic efficiency must be observed (§ 556 Paragraph 3 BGB). The settlement is notified to the tenant later than the end of the twelfth month after the end of the billing period. After this period, the assertion of a subsequent claim (is additional payment ) excluded by the landlord, unless the landlord has not the belated assertion represented .

The ancillary cost bills issued are often incorrect or illegal, which is why, according to Section 556 (3) of the German Civil Code, it is possible to object within a period of one year after receipt of the report . In addition to the common mistake that the landlord does not deliver the invoice on time (he is usually entitled to 12 months after the end of the accounting period), cost components are often listed that may not be charged according to the rental agreement. In July 2015, for example, the Federal Court of Justice ruled that no flat-rate administrative costs for vacant apartments may be listed in an ancillary cost statement .

Commercial law

Among the cost according to include § 255 para. 1 HGB and the acquisition-related costs . In accordance with Section 16 (3) BelWertV, ancillary construction costs are in particular costs for construction planning , construction , official inspections and permits. In finance , the transparency of financing costs is obscured by ancillary financing costs such as processing fees , commissions , residual debt insurance and more. However, since most of these ancillary costs are to be included in the effective annual interest rate for commercial or business lenders according to § 6 PAngV , the consumer can make cost comparisons. The additional costs when buying a property are particularly extensive .

Appraisal

In the valuation of real estate , according to the Valuation Ordinance, the operating costs can be added to the management costs. The yardstick here is the reduction in yield. This view only applies in Germany if a valuation is carried out according to the concept of market value protected in the Building Code .

Building law

Since the market value only relates to the finished building, the basis for cost planning in Germany is DIN 276 , which shows the various ancillary construction costs in cost group 7 . One of their subgroups are the architectural and engineering services, whereby the performing architects and engineers according to HOAI are not allowed to take these additional costs into account in their fee calculation. It corresponds to the complexity of the term when additional costs according to § 14 HOAI appear in a fee calculation, e.g. B. for reproduction and travel.

Accounting

The additional costs of monetary transactions include all expenses that represent neither interest expense nor interest income . Such ancillary costs include bank fees such as account management fees , booking item fees or return debit fees . Also, cost of money to the credit funding be included here, such as the court costs or notary fees for the land charges .

In cost accounting , the term ancillary costs is sometimes used to denote costs that are differentiated from manufacturing costs ; but the term fixed costs is more common ; see also contribution margin .

International

In Switzerland , too, the question arises for tenants whether the calculated costs can be considered ancillary costs. According to Art. 257a OR , the ancillary costs are the remuneration for the services of the landlord or a third party that are related to the use of the item. The tenant only has to pay the ancillary costs if he has specifically agreed this with the landlord. In the case of residential and business premises , the ancillary costs are the landlord's actual expenses in accordance with Art. 257b OR for services related to use, such as heating, hot water and similar operating costs, as well as for public charges that result from the use of the item . The additional costs do not include maintenance, repair and administration costs, basic water costs, which are incurred regardless of consumption and are linked to the value of the property, fees for rainwater, basic fees for wastewater, which are independent of consumption and the value of the property are coupled or the building insurance .

In Austria, landlords are allowed to charge water fees and the costs of water meter controls, chimney sweep costs (chimney sweep fees), costs of rubbish removal and pest control, general electricity costs such as lighting the stairwell (stairwell), insurance premiums , property tax , house cleaning costs and those for community facilities or administration fees.

Web links

Wiktionary: ancillary costs  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. ↑ Objection to ancillary costs settlement. May 29, 2017. Retrieved November 18, 2017 .
  2. ↑ BGH, judgment of July 17, 2015, Az .: V ZR 84/14 = WM 2015, 2208
  3. ↑ Tenants' Association of German-speaking Switzerland (Ed.), Permissible and Inadmissible Additional Costs , 2019, p. 2 ff.