> 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/10143700-verwaltungskosten-kosten-fuer-hausverwaltung-nicht-umgelegt-auf-mieter.md). # Administration costs, property management costs (not recoverable from tenant) Help on the Immodio entry item Administrative costs, costs for property management (not recoverable from tenant).
You use this category for the **running costs of a property, tenancy or building management** that arise in connection with your let property and are **not** recovered from your tenants through the operating cost statement. Typical cases are in particular: * the running fee of a property manager, * the costs of **tenancy management**, * manager's fees for a let condominium apartment, * additional management services agreed, * the costs of the commercial administration of the let property, * or other actual administrative costs invoiced to you as a landlord. As far as the administrative costs are economically connected with a let property, they can in principle be taken into account as **income-related expenditure for income from letting and leasing**. Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income. #### **An external property manager** You instruct a property manager to carry out the running administration of a let apartment building. The manager takes on, for example: * communicating with tenants, * monitoring the rent payments, * preparing or carrying out rent increases, * coordinating service providers, * administering contracts, * the commercial care of the property, * preparing statements or getting them ready. Annual management fee: **€2,400** You post this **€2,400** to the **"**[**Administrative costs, costs for property management (not recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10143700-verwaltungskosten-kosten-fuer-hausverwaltung-nicht-umgelegt-auf-mieter.md)**"** category\*\*.\*\* #### **Administrative costs are not recoverable operating costs** That is particularly important with this category. Section 1 (2) BetrKV **expressly excludes administrative costs from the operating costs**. Under the Operating Costs Ordinance, administrative costs include in particular: * the costs of the staff and facilities needed to manage the building, * the costs of supervision, * the value of the administrative work performed by the landlord personally, * the costs of statutory or voluntary audits of the annual accounts, * the costs of management. {% hint style="warning" %} Ordinary property management fees may therefore **not** be passed on to the tenants through the operating cost statement in residential tenancies. {% endhint %} #### **Important with condominium apartments** With a let condominium apartment you frequently receive an **annual statement from the owners' association or the property manager**. That statement can contain very different costs, for example: * recoverable operating costs, * the manager's fee, * repair and maintenance costs, * contributions to the maintenance reserve, * other non-recoverable costs. The full service charge payment may therefore **not be posted as administrative costs**; instead the individual components have to be separated according to their actual content. {% hint style="info" %} You can find more information on the relevant entries for a WEG property manager [**here**](/en/anleitung/betriebskostenabrechnungen/betriebskostenabrechnung-fur-einheiten-in-einer-weg-erstellen.md). {% endhint %} #### **Check the property manager's special fees** Property managers sometimes charge additional fees alongside the ordinary basic fee. For example for: * dealing with a change of tenant, * special management services, * additional owners' meetings, * extensive correspondence, * special commercial activities. Where this is actually a **management service for the let property**, the special fee can in principle also belong in this category. Where the additional fee relates to a different service, however, for example a specific repair, a financing or a property sale, it should be classified according to its actual economic connection. #### **The landlord's own administrative work** Where you administer your let properties yourself, you may **not** simply post a notional hourly rate for your own work as income-related expenditure. **Example** * You spend **100 hours** a year on your own property administration. * You apply a notional value of **€40 an hour** for your time. Arithmetically: **100 × €40 = €4,000** This **€4,000** is **not** expenditure actually incurred and is **not** posted to this category as an administration fee of your own. Expenditure actually incurred in administering the properties yourself, for example certain telephone, postage or software costs, can by contrast be recorded in its **own Immodio category** in each case. #### **A property used for mixed purposes** Where a property is partly let and partly used by yourself, administrative costs may not automatically be attributed in full to the letting activity. **Example** A property is used: * **75% let** * **25% used by yourself** Annual general administrative costs: **€2,000** Where the costs cannot be attributed directly to individual areas and a split in that ratio is appropriate, the share attributable to the letting activity is: **€2,000 × 75% = €1,500** {% hint style="info" %} The remaining **€500** concerns the **area** **used** **privately** and is in principle **not** income-related expenditure from letting and leasing. {% endhint %} #### **Assignment in Immodio** With this category the assignment is to the **property**. Select the let property for which the administrative costs actually arose. #### **Do not recover from the tenant** This category is expressly intended for **non-recoverable administrative costs**. In residential tenancies, administrative costs are **not** operating costs under Section 1 (2) BetrKV. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * the **management contract or property management agreement**, * invoices for the manager's fee, * proof of payment, * with condominium apartments, the **WEG annual statement and the individual statement**, * the business plan, * a schedule or explanation of the non-recoverable costs, * where applicable, invoices for the manager's special fees, * with mixed use, the calculation of the share relating to the letting activity, * and records showing the **maintenance reserve separately from the running administrative costs**. With let condominium apartments in particular, the annual statement should be kept in full so that it remains clearly comprehensible later **which part of the service charge relates to management, operating costs, repairs and the maintenance reserve**.