Statements
Selling a condo: who pays Hausgeld, back payments and special levies?
Short answer
Towards the owners’ association, Hausgeld is owed by whoever is in the land register when it falls due, not whoever holds the keys. A back payment from the annual statement is owed by whoever owns the flat when the owners resolve on it — often the buyer. The purchase contract alone governs how buyer and seller settle up.
Switching pack for your owners’ meeting Request the pack
Two levels that are often confused
When a condominium flat is sold in Germany, two legal relationships run side by side.
One is between buyer and seller. Here the purchase contract determines when possession, benefits and burdens pass — usually at key handover after the purchase price is paid (§ 446 BGB). From that date, the buyer is meant to bear everything economically.
The other is between owner and owners’ association. Here it is not the contract that counts but the land register (Grundbuch). Whoever is registered is the owner and owes the association the monthly contribution, the Hausgeld. Registration often follows the key handover by weeks or months.
Almost every dispute after a sale arises because these two levels get mixed up.
Monthly Hausgeld
The monthly advance payments under the budget (Wirtschaftsplan) are owed by whoever is registered when they fall due. Until the register is updated, that is the seller — even if the buyer moved in long ago.
In practice, either the seller keeps paying and is reimbursed by the buyer, or the buyer pays the association directly. The latter is convenient but does not change who the association’s debtor is. If a payment is missed, the manager chases the seller.
Back payments and credits from the annual statement
Since the WEG reform, the owners no longer resolve on the annual statement as a whole, but on calling in additional payments (Nachschüsse) or adjusting the advances (§ 28(2) WEG). An additional payment — the so-called balance (Abrechnungsspitze) — falls due with that resolution.
It follows that the back payment for the previous year is owed by whoever owns the flat when the resolution is passed. If the flat is sold in spring and the owners vote on the statement in June, that is often already the buyer — although they did not own the flat in the year being billed. Conversely, the buyer receives any credit.
The seller’s arrears are a separate matter. If the seller failed to pay advances in the previous year, those remain the seller’s debts. The buyer is not liable for them, and the association cannot shift them onto the buyer via the new statement.
Special levies
The same logic applies to a special levy (Sonderumlage): it is owed by whoever is registered when it falls due. If a levy was resolved before the sale but falls due afterwards, the buyer pays it.
This is the case buyers overlook most often — for example a roof or façade renovation resolved last year and payable in instalments. What a special levy is and when it is permissible is covered in a separate article.
The maintenance reserve
The reserve (Erhaltungsrücklage) belongs to the association, not to the individual owners. The seller does not get their notional share back; economically it passes with the flat to the buyer and is reflected in the price.
For real estate transfer tax, the full purchase price counts. The share of the reserve may not be deducted (Federal Fiscal Court, judgment of 16 September 2020, II R 49/17). Unlike furniture sold with the flat, stating it separately in the contract saves nothing.
What belongs in the purchase contract
Because the association goes by the land register, the purchase contract must settle matters between buyer and seller. At a minimum, these points should be clear:
The cut-off date for the transfer of benefits and burdens, including Hausgeld
Who bears back payments and receives credits from annual statements for periods before the cut-off date
Who bears special levies resolved before the cut-off date but falling due afterwards
A statement by the seller that there are no Hausgeld arrears, backed by confirmation from the manager
Disclosure of pending challenges to resolutions and of measures resolved but not yet carried out
For let flats: responsibility for the tenant’s Nebenkostenabrechnung and handover of the deposit
Missing statements altogether are a warning sign; what lies behind them is covered in annual statement missing. As a buyer, you should also request the minutes of the last three owners’ meetings, the register of resolutions, the current budget and the latest asset report before the notary appointment. If the declaration of division requires the manager’s consent to a sale (§ 12 WEG), the notary obtains it — allow some time for that.
If the flat is let
On registration, the buyer takes over the tenancy (§ 566 BGB). For the billing period running at that point, the buyer owes the tenant the entire Nebenkostenabrechnung, including the months before the buyer’s time. For periods already ended, the seller remains responsible. This too belongs in the contract, along with the handover of receipts.
What else to consider when selling a let flat is covered in our article on selling a let condominium. If you would rather not organise the sale yourself, see our page on selling your property.
Ravenica provides sellers and buyers with the documents for the notary appointment from a single source: Hausgeld confirmation, resolutions, budget and the status of the reserve.
Frequently asked questions
From when does the buyer have to pay Hausgeld?
Towards the association, from their registration in the land register (Grundbuch). Until then the seller owes the Hausgeld, even if possession, benefits and burdens have already passed under the purchase contract. Buyer and seller settle the difference between themselves.
Does the buyer have to pay the seller’s arrears?
No. Unpaid advance payments remain the seller’s debt. The buyer is not liable for them, and a later resolution on the annual statement does not transfer them to the buyer. Purchases at a forced auction can be different.
Who receives a credit from the annual statement?
Towards the association, whoever owns the flat when the resolution on the annual statement is passed. If the credit relates to a period in which the seller was still paying, the seller is only entitled to it under the purchase contract — the association pays the registered owner.
Does the seller get their share of the maintenance reserve back?
No. The reserve belongs to the association and stays there. Economically, the share is reflected in the purchase price. It does not reduce the real estate transfer tax (Federal Fiscal Court, judgment of 16 September 2020, II R 49/17).
Who prepares the tenant’s Nebenkostenabrechnung if the flat is sold mid-year?
On registration, the buyer takes over the tenancy (§ 566 BGB). For billing periods still running at that point, the buyer prepares the statement — for the entire period. For periods that had already ended, the seller remains responsible.
About the author
Julius Launhardt
Founder, owner & managing director of Ravenica · Dipl.-Ing. (TUM)
Graduate engineer (Dipl.-Ing.) and M.Sc. in Management from the Technical University of Munich, IHK-certified property manager, TÜV-certified sustainability manager and long-standing member of the volunteer fire brigade. As founder and managing director of Ravenica in Nuremberg, he is responsible for day-to-day business, processes and long-term strategy. Knows building services, refurbishments, energy and inheritance cases first-hand, and owns several properties himself.
More about Julius Launhardt
