A foreign account belongs on the list, even without an exchange rate

An account at a bank outside the Netherlands belongs on the same list as a domestic account. You create the item as soon as you know it exists: the name of the bank, the country, the account number if you have it, and the currency the account runs in. You leave the balance empty for as long as the statement is missing. You set the status to open, with the date you wrote to the bank and a follow-up date for a reminder. That a reply can take longer is a reason for that task, not a reason to leave the item off or to estimate an amount. An estimated balance in a foreign currency is not a source.

Ask for the balance on the date of death in the currency of the account. That is the value on the date of death in that currency. Value now is a later statement, in that currency, in a separate field. You do not convert from memory, and not with a rate you saw somewhere. Keep the rate from the bank statement if that rate is on it, and note that the rate comes from that document. If a rate is missing from the document, the balance stays in the original currency and a converted amount stays empty. An empty conversion is not a forgotten item. It is the result of a missing source.

This bank too can block the account as soon as it knows of the death, and ask for documents before anyone may dispose of it. You do not invent which documents those are. You ask in writing and you keep the reply with the item. You do not treat a joint foreign account as automatically belonging to the surviving partner. You note both names as they appear on the statement, the balance on the date of death, and the question you asked. That bank's terms and the matrimonial property regime decide the consequences. You do not write that decision yourself in the description. Until the reply is there, the question stays open beside the balance.

Link each document in the language it arrived in. A translation may sit beside it, with the name of who translated, but the source of the figure remains the original statement. You do not round a foreign currency to an amount that reads comfortably. If a later document does show a countervalue, you put that countervalue in the field it belongs to, with that document as the source, and you leave the original currency visible. That way someone can look up the conversion. An estimate by the family you mark as an estimate, and you replace it as soon as the statement is there. It is not an exchange rate from the bank, and not a balance on the date of death.

A foreign balance is not a valuation and not tax advice. Ervazo converts no exchange rate and does not fill in a converted amount that the statement does not give. The source of the balance is the foreign bank. The source of a rate is that same bank statement, if the rate is on it. Keep that rate with the document and do not invent a second one beside it. The Belastingdienst is the source for the question of how such an account must be included in a return. You do not answer that question by choosing a rate yourself. Until the statement is there, the status stays open and the amount empty.