> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/betriebskostenabrechnungen/einstellungen-fur-die-bka/heizkosten-und-warmwasserabrechnung-nicht-benotigt.md).

# Heating and hot water statement not required

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-54466bad8dd7c892d3e0b226c01631a3ef2df32f%2Fimage%20(666).png?alt=media" alt=""><figcaption></figcaption></figure>

In this step you can select whether **no separate heating and hot water statement** is required for the property.

This can be the case, for example, where no central heating costs have to be allocated across several units, or where a statutory special case applies.

The Heating Costs Ordinance generally applies to the allocation of the costs of central heating systems, central hot water supply systems and heat or hot water supplies among the users served.

### When is no heating cost statement required?

A separate heating cost statement is generally not required where no heating or hot water costs have to be allocated across several users.

Typical cases are:

* the tenants pay their heating costs directly to the energy provider
* each unit has its own floor heating or its own heating system
* the tenant has their own gas, electricity or heat supply contract
* there is no central heating system or central hot water supply
* the entire property is used by only one user or tenant party
* heating costs are not billed through the landlord
* a statutory exception applies

### Example: separate heating for each unit

A heating cost statement is generally not required where each unit has its own separate heating system.

This is often the case with **gas floor heating**, for example. Here the tenant often concludes their own contract with the gas provider and pays the costs directly to the energy provider. The landlord then does not allocate any heating costs through the operating cost statement.

### Example: a detached house or a single user

With a detached house, or a property let entirely to one tenant party, there is generally no allocation across several users.

Since the Heating Costs Ordinance is concerned with the **allocation** of costs among users, a classic heating cost statement is not required in this case. A statement may still be necessary if the landlord initially pays certain costs and then bills them to the tenant. In that case, however, this is usually not done as a consumption-based heating cost statement split across several units.

### Special case: buildings with no more than two apartments

Another special case concerns buildings with **no more than two apartments** where one of them is occupied by the landlord themselves.

In this case the landlord and tenant can make arrangements that differ from the requirements of the Heating Costs Ordinance.

{% hint style="warning" %}
The mere fact that there are two apartments is not enough. What matters is that one of the two apartments is occupied by the landlord themselves and that this differing arrangement was agreed contractually.
{% endhint %}

### Statutory exceptions under the Heating Costs Ordinance

The Heating Costs Ordinance contains further exceptions in which certain provisions on consumption-based heating cost statements do not have to be applied.

These include in particular:

* buildings with a very low heating demand of less than **15 kWh/(m² · year)**
* cases in which recording consumption or allocating costs would be technically impossible or only possible at disproportionately high cost
* buildings ready for occupancy before **01/07/1981** in which the user cannot influence heat consumption
* homes for the elderly and care homes, student and apprentice homes
* comparable buildings or parts of buildings with special uses
* rooms supplied predominantly with heat from heat recovery systems or solar installations
* certain installations with combined heat and power or waste heat, provided the building's heat consumption is not recorded
* individual cases in which a competent state authority has granted an exemption because of particular circumstances

These exceptions follow from Section 11 HeizkostenV.

{% hint style="info" %}
Even where no consumption-based heating cost statement is required, individual heating or hot water costs can still be relevant as operating costs.
{% endhint %}

### Important: heat pumps are no longer a general exception

There used to be an exception from consumption-based heating cost statements for certain buildings with heat pumps. This exception was removed on **01/10/2024**.

Since then, buildings with heat pumps also generally have to be included in consumption-based billing. For existing buildings where consumption was not yet recorded on 01/10/2024, a transitional period until **30/09/2025** applied for installing consumption recording.

{% hint style="info" %}
Do not, therefore, select "No heating cost statement required" merely because the building is heated by a heat pump.
{% endhint %}

### Choosing an option

Choose **"No heating cost statement required"** if:

* no heating or hot water costs are allocated through the landlord
* the tenants pay their heating costs themselves directly
* each unit has its own heating system
* the property is used by only one tenant party
* a statutory exception applies
* no external heating cost statement exists and Immodio is not to produce one either

Do **not** choose this option if:

* a central heating system supplies several units
* hot water is produced centrally and allocated across several units
* heating costs are passed on to tenants through the operating cost statement
* an external heating cost statement exists
* Immodio is to produce the heating cost statement
* a change of tenant was not taken into account correctly in an external heating cost statement
