The Danish settlement statement: checking your refusionsopgørelse

Understand what the statement is allocating

Boligejer.dk describes the refusionsopgørelse as a statement between the parties using the contractual handover date as the dividing point. The purchase agreement specifies who prepares it. Start with that agreement and the actual dates before judging the final balance.

Treat the statement as a series of small questions: What period does this amount cover? Who paid it? Who should bear the expense under the agreement? A calculation can be arithmetically correct but still cover the wrong period or include an amount already settled through another route.

Source: Boligejer.dk: Completion and the settlement statement (in Danish)

Collect evidence before giving approval

Gather the purchase agreement, relevant invoices, payment receipts and information from an owners’ association or administrator where applicable. Retain meter readings and correspondence about handover too. Request supporting documents and an explanation for any entry you do not recognise.

Check actual payments rather than relying only on an invoice total. Was the bill paid in full, partly paid or never paid? Was a credit note issued? An amount printed on an invoice is not automatically money you are entitled to recover. Mark each entry once both evidence and payment reconcile.

Check the allocation and arithmetic separately

For an illustrative calculation, suppose an agreed allocation item costs DKK 3,600 for 90 days. If the agreed split allocates 30 of those days to the buyer, their share is DKK 1,200. This example demonstrates arithmetic only; it does not determine the treatment of an actual transaction item.

First check the applicable period and day count against the agreement. Then recalculate the amount and confirm which party should receive it. If a date changed during the sale, review all affected entries instead of merely changing the date printed at the top of the statement.

Look for duplicate settlement and missing receipts

Consumption may have been settled directly with a supplier, while other amounts are handled between the parties. Ask which route applies to each entry and compare it with your final bills. This is particularly useful when both an administrator and a utility company provide information.

If the statement includes your contribution towards change-of-ownership insurance, check the supplied quotation and evidence of the buyer’s payment. Also confirm whether you already paid the contribution directly. Boligejer.dk highlights the need for documentation when settling that item.

Source: Boligejer.dk: Completion and the settlement statement (in Danish)

Request specific corrections and track the balance

List questions by entry, amount and supporting document. Once changes are agreed, ask for a revised statement rather than leaving the result spread across several informal calculations. Retain the previous version if it helps explain a correction.

Ask your adviser to explain payment timing and its relationship with the remaining completion work. Approving a statement and releasing purchase money are separate matters. If you disagree with an entry, obtain advice about the process rather than deducting a disputed claim or withholding money without an established basis.

• Match every entry to a period and supporting evidence.
• Recalculate allocations using the agreed dates.
• Account for previous payments and credit notes.
• Keep the final statement and payment arrangements.