On 24 April 2026, the Supreme Court delivered its judgment (HR-2026-965-A) in a case between Tesliåsen AS and Melhus Sparebank, clarifying that handover pursuant to NS 8406 takes place through a handover meeting. The employer taking the facility into use is not sufficient. This has a direct bearing on the final account: the time limit for submitting the final statement only commences upon handover.
The date of handover determines the final settlement
Upon handover, the liquidated damages cease, the risk passes to the client and the time limits for the final account begin to run, cf. NS 8406 clause 24.4.
The contractor shall send the final account and final invoice within two months of the handover, cf. NS 8406 section 25.1. If the deadline is exceeded, the client may grant a written extended deadline of at least 14 days. Claims that are then not paid or included in the final account shall lapse. Therefore, the question of when the handover took place may determine all or part of the contractor's final settlement.
The Supreme Court's clarification
NS standards must normally be read according to their wording. The Supreme Court therefore placed decisive weight on how NS 8406 itself regulates handover.
NS 8406 clause 24.1 specifies taking-over tests as the procedure for taking over. Use of the facility does not replace the proceedings.
If the client takes the work into use without the contractor's consent, this constitutes a breach of contract under NS 8406 clause 24.6 – not takeover. If the client needs to use part of the facility before the entire work is completed, the parties must use the rules on partial takeover.
The minutes document who participated, any defects and whether the work was handed over. They reduce the risk of a later dispute regarding the date and what was agreed.
3 Deviations must be agreed and documented
The parties may agree on another solution, but the agreement must be capable of being proven. Do not rely on emails regarding «handover», «completion» or use of the facility having the same effect as a takeover survey. State expressly what has been agreed, which date is to apply, and what effects the agreement is to have on liquidated damages, risk and final settlement.
Also applies to other NS contracts
The clarification is also particularly relevant to NS 8405 and NS 8407. Both standards link the handover to a handover meeting and require a report, cf. NS 8405 clause 32.1 and NS 8407 clause 37.1.
Subcontractors under NS 8415, NS 8416 and NS 8417 have corresponding rules regarding takeover. For NS 8415 and NS 8416, however, one must check whether the time limit for the final settlement runs from the registration meeting or from the takeover.
This does not necessarily apply to consumer construction contracts or self-developed contracts. In those cases, the contract and the relevant regulations must be assessed separately.
5 What you should do
5.1 Contractor
- Send a written summons to the handover meeting when the work is nearing completion. Do not wait for the client to take the initiative.
- If the client does not attend, carry out the procedure alone in accordance with NS 8406 clause 24.1 and send the minutes immediately.
- Do not postpone the handover because variation claims or final accounts are still being discussed. Liquidated damages may run until handover, cf. NS 8406 clause 26.2.
Client
- Do not commission the plant without clarifying this with the contractor. Use without consent does not constitute handover and may be a breach of contract, cf. NS 8406 clause 24.6.
- If part of the work is to be used before the rest is finished, carry out a partial handover in accordance with the relevant standard.
- Do not give a peremptory supplementary time limit before two months have elapsed from the handover, cf. NS 8406 clause 25.1.
5.3 Both parties
- Agree a clear procedure if the project requires phased use or municipal handover of infrastructure.
- Write a clear protocol. It should at least specify the date, participants, defects, deadlines for rectification and whether the work has been handed over.
6 Start here when the final settlement is disputed
In a final settlement dispute, you should first clarify whether and when the handover procedure was carried out. If it has not been carried out, the deadlines under clause 25.1 of NS 8406 have normally not started to run. Find the notice, the minutes and the email correspondence before you consider whether a claim has been made too late.
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Whether the question concerns the contract, variations, delays, handover, final account or dispute resolution, we assist throughout the entire project. Contact us for an assessment of your case.