Levies and contributions

General definition

Duties and contributions are compulsory taxes and contributions.

Examples

• 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).