Service charges for commercial premises: the hidden cost item for tenant-entrepreneurs

Tenancy Law

19 February 2026

Service charges for commercial premises: the hidden cost item for tenant-entrepreneurs

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

When renting commercial premises, entrepreneurs usually focus on the rent. That is what is negotiated most, and it is the focus when comparing properties. But that price often turns out, in hindsight, not to be the actual price of the premises at all. The biggest cost surprise, and therefore often also the biggest potential saving, lies in the service charges. Many tenants only discover at the first annual settlement that they have to pay thousands of euros extra, without the rent ever having been raised.

Service charges seem like a side issue in the contract, but in practice they determine what you actually pay for your commercial premises. In this blog, we explain what you, as a tenant, should look out for.

What are service charges?

Service charges for commercial premises are the monthly costs on top of the rent that cover all shared facilities and services. These costs are calculated separately from the rent because they are variable and depend on actual use and market prices for services such as energy and cleaning.

Service charges generally include cleaning of shared areas, maintenance of installations, security and reception services, as well as the energy and water consumption of general facilities. Expenses for lift maintenance, corridor lighting, heating of entrances and maintenance of shared sanitary facilities are usually also included.

How service charges are calculated

You usually pay service charges monthly as an advance, based on an estimate of the annual costs. At the end of the year, the landlord draws up a final settlement based on the actual costs. The difference between the advance and the actual costs is then settled by the landlord.

With this settlement, you should receive an itemised cost overview. The landlord must be able to demonstrate that the costs were actually incurred and correctly allocated. It is wise to check this carefully: do the items match the lease agreement, are the costs fairly allocated, and are there no duplicate or impermissible amounts included?

The starting point is that the landlord may only pass on the actual costs and may not make a profit on this. In practice, however, it regularly turns out that service charges are higher than expected, for example because the advance was estimated too low or costs are allocated more broadly than permitted.

What often goes wrong with the final service-charge settlement?

Many tenants accept the settlement without checking it, even though the costs must be substantiated and correctly allocated. In our day-to-day practice, we regularly see:

incorrect allocation keys;
owner’s costs being passed on;
costs that should be for the landlord’s account being charged on;
unjustified costs being charged on;
incomplete or late settlements;
insufficient itemisation of the settlements;
tenants paying more than their share;
unjustified costs being charged on;
vacancy being (incorrectly) charged on;

The result? Tenants structurally pay too much without noticing it. So check this final settlement carefully!

Your rights as a tenant

It is therefore important to properly check your final settlement. As a tenant, you are entitled to inspect the actual service charges incurred. Pay particular attention to whether the costs correspond to the services you actually receive. Ask for copies of invoices if in doubt, compare the costs with previous years, check whether the allocation key matches your leased floor area, and watch for large deviations from the advance payment. In the event of structural overruns, you can request an adjustment to the monthly advance to prevent large additional bills. In practice, checking regularly leads to significant corrections in the tenant’s favour.

Lessons for you as an entrepreneur!

Many problems with service charges already arise at the moment the lease is signed. A substantiated budget, a clear allocation key and a concrete list of which costs may be charged as service charges are often missing. As a result, a large part of the costs can still end up with the tenant afterwards.

Therefore, record as specifically as possible which costs may and may not be charged on, and check the final settlement carefully each year against the underlying invoices. This way, you prevent paying too much.

Do you have doubts about your service-charge settlement? Or would you like to have the service charges in a new lease agreement reviewed? The corporate lawyers of The Legal Company are happy to take a look with you. Please feel free to contact us via info@thelegalcompany.nl or call 020-3450152.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.