Wirtschaftsplan, Jahresabrechnung & Rücklage
How this is scored
The statutory financial cycle: business plan, annual settlement in the form the law and the BGH require, distribution keys, and the separate handling of reserve funds held in trust for the community.
0 — Not WEG accounting: general bookkeeping or a rental tool with no Wirtschaftsplan or Jahresabrechnung, or no accounting at all.
3 — Bookkeeping per property with templates or a basic generator for Wirtschaftsplan and Jahresabrechnung, distribution keys entered per document.
5 — Wirtschaftsplan and Jahresabrechnung generated from the bookings with configurable distribution keys (MEA, units, consumption), Hausgeld and reserves booked per community.
8 — Settlement in the post-2021 BGH form with the Abrechnungsspitze shown separately, Vermögensbericht produced, the Rücklage kept as a separate reserve with its own statement, heating-cost apportionment per HeizkostenV integrated, owner changes apportioned mid-year, and Hausgeld arrears tracked with dunning.
10 — The whole financial year is discharged inside the system: multi-community bookkeeping with strict per-WEG separation, trust accounting for reserves with its own reporting, settlement documents an accountant would sign, and the arithmetic auditable back to individual postings.
The Accountant
The captured pages show a rental tool for private landlords — income and expense flows, tax-declaration preparation and the regularization of lease charges — and I found no public information on a business plan, a settlement in the statutory form with the settlement balance shown separately, or reserve funds held in trust for a community. With not even a heating-cost apportionment evidenced, this is not an instrument an annual settlement could be prepared on. 1 2