§ 48

If the taxes, fees, expenses, and contributions mentioned in §§ 46 and 47 are abolished or reduced, the landlord must make a corresponding rent reduction for the residential apartments and rooms where the expense was included in the rent, effective from the time of reduction. However, the landlord is not required to reduce the rent if the abolition or reduction of taxes, fees, expenses, and contributions is simultaneously offset or exceeded by new increased taxes, fees, expenses, or contributions. In protected properties where a special preservation declaration is registered according to the building preservation legislation, an amount equivalent to the property tax that could have been levied at any time may be charged as part of the rent, regardless of whether a property is exempt from property taxation.

Stk. 2.The landlord must provide the tenant with written notice of the rent reduction no later than 6 weeks after the notice of the reduction of taxes, fees, expenses, or contributions has been received.