Levies and contributions

General definition

Duties and contributions are compulsory taxes and contributions.


  • Taxes (property tax)
  • Insurance premiums
  • Levies and contributions
  • Building lease interest
  • Building insurance premiums
  • Connection fees and neighbourhood plan contributions

Cost unit

Owner costs (non-allocable costs)

  • Levies and contributions are usually borne by the owner, as these costs are not related to the use of the property.

Service charges (apportionable costs)

  • none

Direct tenant costs

  • Levies and contributions related to tenant improvements and / or rental properties

Notes / Special cases / Delimitations

  • Only the compulsory insurances (such as building insurance) belong to the levies and contributions. Other optional insurances are to be indicated in the corresponding categories.
  • Private optional insurances are not included in levies and contributions (for example, loss of rent or other core process-related insurances).