umlegen
to pass on
To transfer or distribute costs or expenses to someone else.
Der Vermieter versucht, die Kosten für die Renovierung auf die Mieter umzulegen.
The landlord is trying to pass the renovation costs on to the tenants.

to pass on / flip / move
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to pass on
To transfer or distribute costs or expenses to someone else.
Der Vermieter versucht, die Kosten für die Renovierung auf die Mieter umzulegen.
The landlord is trying to pass the renovation costs on to the tenants.

'Umlegen' (to pass on / flip / move) is a separable verb. The prefix 'um' comes at the end in a main clause. In subordinate clauses and in the infinitive with 'zu,' the verb stays together.
Er legt den Schalter um.
He flips the switch.
The verb consists of the prefix 'um-' and the verb 'legen' (to lay/put). The prefix 'um' often indicates a change of position, a change of state, or a distribution, which connects the different meanings of the word.
Kannst du bitte den Teppich etwas umlegen, damit er gerade liegt?
Can you please move the rug a little so that it lies straight?
When costs are distributed, the preposition 'auf' is used with the accusative. The structure is: 'Kosten auf jemanden umlegen' (to pass costs on to someone).
Die Firma legte die gestiegenen Transportkosten auf die Kunden um.
The company passed the increased transport costs on to the customers.
In this meaning, 'umlegen' (to flip) is used almost exclusively with the nouns 'Schalter' (switch) or 'Hebel' (lever). It describes the mechanical movement used to operate a device.
Um die Maschine zu stoppen, müssen Sie nur diesen Hebel umlegen.
To stop the machine, you only need to flip this lever.
The meaning 'jemanden töten' (to kill someone) is very informal colloquial language. You often find it in crime novels or films, but it should be avoided in formal or everyday conversations.
Der Detektiv vermutete, dass die Mafia den Zeugen umgelegt hatte.
The detective suspected that the mafia had bumped off the witness.
When putting on a piece of clothing, the verb is used reflexively with a dative pronoun: 'sich (dative) etwas (accusative) umlegen' (to put something around oneself).
Mir ist kalt, ich lege mir schnell einen Schal um.
I'm cold; I'll quickly put a scarf around myself.
to kill
'töten' and 'umlegen' can both mean that someone takes a person's life. 'töten' is the neutral, general word. It can be used in news, reports, or serious conversations. 'umlegen' is colloquial in this meaning and sounds rough, often like in crime stories or harsh everyday speech. It does not fit in formal or very factual texts. If you want to speak clearly and neutrally, use 'töten'.

Im Film droht der Gangster, seinen Gegner umzulegen.
In the film, the gangster threatens to bump off his opponent.
Die Polizei berichtet, dass der Täter sein Opfer töten wollte.
The police report that the perpetrator wanted to kill his victim.