This thesis deals with the Austrian Statute of Heating Cost Calculation which enforced in 1992. This law regulates the distribution of heating and hot water costs and must be considered in relation to the legal regulations of the residential master legal laws as lex specialis. In this work it will be mainly discussed on those points, which are under a lease of particular importance in the relationship between landlord and tenant. As a primary goal, the law provides that a division of heating and hot water costs is to take place primarily on the basis of actual consumption and only secondarily on the heated usable area. The thesis is made up initially with the historical development, apart before the application is screened and thereby possible constellations between heat emitter and heat consumers are demonstrated. The relevant provisions of the Rent Act are explained too, which acquire importance, provided that the scope of the Statute of Heating Cost Calculation is not opened. Thereafter, the work is devoted to the actual distribution of heating and hot water costs. It starts by noting which species can be distinguished from costs under this act. How they are divided in detail, largely depends on the type of the present heat supply, making a distinction between internal and external. The maintenance of the heating systems is of great importance too. Subsequently, the work revolves around the prescribing and administration of expenditure. In particular, the annual statement includes important points, such as the question of consequences of an excess or a shortfall, and the consequences of a change of parties.