WEG due diligence for foreign buyers: reading Hausgeld, Instandhaltungsrücklage and owners' minutes before notarisation (September 21, 2026 checklist)

Standards and the law you must check first

Before detailed analysis ask the seller or agent for: the last three Jahresabrechnungen with Einzelabrechnung for the unit, the current Wirtschaftsplan, the latest Vermögensbericht (development of the Instandhaltungsrücklage) and the minutes (Niederschriften) and Beschluss‑sammlung of the last two years. Under the WEG the community decides the Vorauszahlungen (Hausgeld) in the Wirtschaftsplan and keeps a Vermögensbericht with the Rücklagenstand; these requirements appear explicitly in § 28 WEG. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__28.html?utm_source=openai))

Also demand copies of the Protokolle (Niederschriften) for recent Eigentümerversammlungen. The WEG requires a Niederschrift over resolutions and a Beschluss‑sammlung; the rules and signature requirements are in § 24 WEG. Do not proceed to notarisation without inspecting these records. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__24.html?utm_source=openai))

How the Hausgeld package is organised (what each line means)

The Hausgeld package for one fiscal year usually contains three linked documents: the Wirtschaftsplan (budget / set‑up of monthly Vorauszahlungen), the Jahresabrechnung (actual income and expenditure for the year, including the Einzelabrechnung for each unit) and the Vermögensbericht showing the Instandhaltungsrücklage balance. These items and their functions are set out in § 28 WEG. Practical templates and checklists show the Jahresabrechnung split into communal operating costs, heating/warm water, administration fees, and the Rücklage development line. Look for a clear Einzelabrechnung showing Soll (allocated share) and Ist (paid share) for the unit. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__28.html?utm_source=openai))

Key things to check in numbers: (1) Is the Hausgeld charged to your unit the same across the Wirtschaftsplan and the Einzelabrechnung? (2) Does the Jahresabrechnung show any Nachforderungen (supplementary calls) or Guthaben affecting the price negotiation? (3) Are reserve transfers listed as separate line items and bank‑accounted (booked) in the Vermögensbericht? If the accounts show unclear bookkeeping, request bank statements for the Rücklage account or a statement from the Verwalter (property manager). ([schleumer.de](https://schleumer.de/musterabrechnung/?utm_source=openai))

What Instandhaltungsrücklage means legally and what to verify

The Instandhaltungsrücklage (also Erhaltungsrücklage) is the community fund for future repairs and larger maintenance. The requirement to show the Rücklagenstand in the Vermögensbericht is in § 28 WEG; the Vermögensbericht must list the state of the Rücklagen and the essential communal assets. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__28.html?utm_source=openai))

Practical checks: verify (a) the closing balance at the last accounting date, (b) the movement during the accounting year (Zuführungen and Verwendungen), (c) whether funds are earmarked by resolution for a specific project, and (d) the existence of a dedicated account. If the minutes include a recent Beschluss to spend the Rücklage for a large measure (roof, façade, lift), quantify the planned draw‑down and the dates. If the Vermögensbericht or minutes show earmarking but no funding plan, treat this as a material risk and raise it with the seller and the notary. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__28.html?utm_source=openai))

How to read minutes and resolution risks before the notary

Read the last two sets of Niederschriften and the Beschluss‑sammlung for: any recent Beschluss ordering major works, votes on extraordinary Umlagen (special levies), appointment or removal of the Verwalter, or disputes where an owner has brought litigation. § 24 WEG requires that resolutions are recorded; the signatures and dates are evidence of valid resolution. If a resolution to increase Hausgeld or levy a special contribution was passed recently, note the object, the vote result and the timeframe for implementation. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__24.html?utm_source=openai))

Red flags: a recent resolution authorising an immediate large draw from the Rücklage; unresolved litigation about building defects; an impending Verband or municipal Vorkaufsrecht recorded elsewhere. If you find any of these, insist on clear answers in writing, consider escrow adjustments and instruct your notary to add protective clauses (price adjustment, seller warranty, or an explicit statement of no outstanding Beschlussforderungen). Consult a German Rechtsanwalt and ask the notary to confirm that all Beschlüsse required for transfer have been disclosed—this is not legal advice but a recommended professional step.

A short practical checklist to use at the viewing or before instructing the notary

1) Get the last three Jahresabrechnungen, current Wirtschaftsplan and the Vermögensbericht. Confirm the Rücklagen‑balance and recent movements. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__28.html?utm_source=openai))

2) Check the Einzelabrechnung for your unit: allocated Soll vs actual Ist; note any Nachforderung. ([schleumer.de](https://schleumer.de/musterabrechnung/?utm_source=openai))

3) Read minutes: flag any Beschluss for special levies or major planned works; record vote dates and signatures. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/woeigg/__24.html?utm_source=openai))

4) Ask seller for written confirmation of no unpaid, unresolved Beschlüsse affecting the unit; ask the notary to include a warranty clause or escrow arrangement where relevant. Finally, instruct a German lawyer for contract review and the notary for registration checks (Grundbuch).