Swiss ancillary costs: accounts, advances and evidence

3. What is not automatically chargeable?

The label on an invoice is not decisive. The item must be an actual service connected with use and covered by the agreement. Financing, ownership, value-preserving maintenance or repairs do not become chargeable to a tenant merely because they appear under an “ancillary costs” heading.

Common review points include heating, hot water, water and sewerage, common-area cleaning, caretaker services, lifts and common electricity. The agreement, actual service and allocation method must match. A national average price does not prove an individual account.

4. Advance, flat rate or included costs

Advance payment

Regular advances are reconciled with actual expenditure, producing either an additional payment or a refund. The Federal Housing Office guidance on ancillary costs notes that an advance set too low does not normally prevent a later claim for the balance. Previous accounts and changing energy costs are therefore useful risk indicators.

Flat rate

A flat rate follows a different accounting logic from an advance. The agreement should state clearly which services it covers.

Included in rent

The parties may include costs in rent or waive a separate charge. An included item cannot be billed a second time merely because the building incurred it.

5. How to review the annual account

Where the landlord charges costs on the basis of an account, Article 4 of the tenancy ordinance requires an account at least annually. Check:

1. The accounting period, apartment and contractual line item.

2. The actual total expense and your allocated share.

3. A comprehensible allocation method.

4. Credit for every advance already paid.

5. Explained changes from the previous period.

6. Access to invoices and calculation inputs.

Article 257b(2) provides a right to inspect supporting documents. Ask for details in writing, identify the disputed line and keep the agreement, payments, account and reply together.

6. Final accounting after moving out

The accounting period may not end on the key-return date. Provide a new address, retain meter readings and ask when the relevant account is expected. Consumption balance, alleged apartment damage and bank release of the deposit are separate matters.

Use the handover guide for condition and meters, and the deposit-return guide for the bank account and deductions. This prevents different legal claims from being blended into one vague final account.

7. What to do with a disputed account

1. Identify the exact item, amount, period or allocation method in dispute.

2. Request an itemised account and document inspection in writing.

3. Separate disputed and undisputed amounts; do not automatically stop payments.

4. Preserve the agreement, account, correspondence and payment evidence.

5. If unresolved, identify the conciliation authority for the property location.

The Federal Housing Office conciliation directory provides current cantonal contacts. Follow the process in the rental-dispute guide.

8. Changing ancillary charges is not the same as changing rent

The Federal Housing Office reference-rate guidance states that reference-rate adjustments concern net rent; separately agreed heating and ancillary charges are not changed by the same percentage. The published rate remained 1.25% from 2 June 2026. Any individual claim depends on the agreement’s base rate, previous adjustments and other factors.

Introducing new ancillary charges or making another unilateral change against the tenant may require a formal process. This guide does not calculate rent increases or reductions. Review any notice, reason and deadline immediately and seek individual advice where necessary.

9. Short checklist

• Contractual item and accounting model.

• Period, actual cost and allocation method.

• Credit for every advance payment.

• Document inspection and written questions.

• New address, meters and separate final account when moving out.

• Evidence, deadlines and the competent conciliation authority for disputes.

Last factual review: 4 August 2026. The individual agreement, property, accounting system and cantonal procedure may add requirements.