> 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/einnahmen-und-ausgaben/buchhaltung-erweiterung/10099300-pauschale-nebenkosten-betriebskosten-an-angehoerige-vermietet.md).

# Flat-rate service charges / operating costs (let to relatives)

Help on the Immodio entry item Flat-rate ancillary costs / operating costs (let to relatives).

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-adf471460472c092278447c39d096f8d2c447c78%2Fimage%20(830).png?alt=media" alt=""><figcaption></figcaption></figure>

You use this category for **flat-rate ancillary or operating cost payments** that a **relative as your tenant** pays you in addition to the rent itself under an effectively agreed **flat-rate operating cost arrangement**.

With a flat rate for operating costs, landlord and tenant agree a **fixed amount** which in principle settles the operating costs covered by the flat rate.

**This category is only for flat-rate operating cost payments made to you by your relatives**

Where your relative pays, for example, each month:

* **Net base rent: €800**
* **Flat rate for operating costs: €200**

then you enter:

* **€800 a month to the category → "**[**Net base rent, rental income for residential space let to relatives (for example family members) (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10080900-nettokaltmiete-mieteinnahmen-fuer-an-angehoerige-z-b-familienmitglieder-vermie.md)**"** and
* **€200 a month to the category → "**[**Flat-rate ancillary costs / operating costs (let to relatives)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10099300-pauschale-nebenkosten-betriebskosten-an-angehoerige-vermietet.md)**"**

The income from the net base rent and the ancillary or operating costs received on a flat-rate basis are thereby recorded separately from each other with a letting to relatives as well.

#### **The difference from an advance payment of operating costs**

A **flat rate for operating costs** and an **advance payment of operating costs** are not the same thing.

With an **advance payment**, the tenant first pays amounts on account during the year. The actual recoverable operating costs are determined later and compared with the advance payments made.

This can result in:

* a **back payment by your relative as tenant**
* or a **credit for your relative as tenant**

With a **flat-rate operating cost payment**, by contrast, there is in principle **no annual settlement based on the costs actually incurred**. The flat rate agreed is intended precisely to settle the operating costs it covers on a flat-rate basis.

The following therefore applies in Immodio:

* **Flat-rate operating cost payments with a letting to relatives** are posted to the category → **"**[Flat-rate ancillary costs / operating costs (let to relatives)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10099300-pauschale-nebenkosten-betriebskosten-an-angehoerige-vermietet.md)**"**
* **Advance payments of operating costs with a letting to relatives** are posted to the category → **"**[Advance payment of ancillary costs / operating costs (let to relatives)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10144800-vorauszahlung-nebenkosten-betriebskosten-an-angehoerige-vermietet.md)**"**

{% hint style="info" %}
**A back payment or refund from an annual statement is**→ where advance payments are actually settled, posted to the category "[Back payments / refunds of operating costs / ancillary costs (let to relatives)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md)".
{% endhint %}

#### **Assignment in Immodio**

With this category the assignment is to the **tenancy.** Select the tenancy in which the flat rate for operating costs was actually agreed.

Keep in particular:

* **the rental agreement**
* **the agreement on the flat-rate operating cost payment**
* evidence of the amounts actually paid
* where applicable, changes in the amount of the flat rate
* and, with a letting at a reduced rent, the documents used to determine the local market rent

permanently together.