Ancillary costs in Switzerland: what you pay, and how to check the statement

Swiss leases usually split the monthly payment into net rent and ancillary costs (Nebenkosten, frais accessoires) — heating, hot water, caretaking and the like. The rules for that second part are short and precise: only what the lease names, only actual costs, a statement at least once a year, and the right to see the receipts. Check your statement below.

[Your name]

[Landlord / agency]

[Place], 29.10.2026

Ancillary costs statement [period] — [flat address]

Dear Sir or Madam,

Thank you for the ancillary costs statement. Under Art. 257b para. 2 CO and Art. 8 VMWG, please send me the detailed statement and let me inspect the original receipts.

Please propose a date for the inspection or send me copies of the receipts. Until this is clarified, I reserve my acceptance of the statement.

Yours faithfully,

[Your name]

What may be charged

Ancillary costs are payments for services connected with using the flat (Art. 257a CO). For flats, they are the landlord’s actual costs for things like heating, hot water and other operating costs, and public charges that result from using the property (Art. 257b CO).

The key rule: you pay ancillary costs only if they are specifically agreed with the landlord (Art. 257a para. 2 CO). A cost item that the lease does not name is part of the net rent. Check the lease against every line on the statement.

Advance payments or a flat rate

• Advance payments (akonto): you pay a monthly amount on account. The landlord must draw up a statement at least once a year (Art. 4 VMWG); you then pay the shortfall or get the surplus back. Administration costs for preparing the statement may be charged at actual cost or at usual rates.
• Flat rate (Pauschale): a fixed amount with no statement. It must be based on the average of three years (Art. 4 VMWG), so it cannot simply be set high.

Heating and hot water

Heating costs may include what is directly linked to running the system — the fuel or energy used, electricity for burners and pumps, cleaning and servicing, metering and billing (Art. 5 VMWG). They may not include:

• repairs and renewal of the system;
• interest on or depreciation of the system (Art. 6 VMWG).

The landlord also bears the heating costs of flats that are not let (Art. 7 VMWG). If the heating bill does not come with a detailed breakdown, it must say that you can ask for one, and you may see the original documents (Art. 8 VMWG).

Checking the statement

1. Put the lease next to the statement and tick off each item against the lease.
2. Use the check above to find what to ask; it drafts a request in German, French or English.
3. Ask to see the receipts. That is your right (Art. 257b CO), and it is the fastest way to settle a question.
4. If you still disagree, a tenants’ association or the conciliation authority can review the statement — conciliation in tenancy disputes costs no court fees.

Moving out mid-period? The statement for your share usually follows later; give the landlord your new address at the handover.