The annual gross rent is calculated from the rent agreed between landlord and tenant as a monthly advance payment per square metre of rental space x 12 months. The use of the term gross rent is often handled differently. For example, the gross cold rent is the rent including the management expenses apportionable to the tenant (excluding heating) and excluding turnover tax.
The gross warm rent is the rent including the management costs apportionable to the tenant (including heating) without turnover tax.
It should be noted that the reference to net rent has actually become established. The apportionable ancillary and management costs are usually listed separately. The tenant must pay these additionally, unless there is a so-called gross rent agreement.