A gift within 180 days counts only with a date

The Successiewet, the Dutch Inheritance Tax Act, counts gifts within 180 days before the death for the inheritance tax. That is the rule you follow in the file, without putting an example sum beside it. The days count only if the date of the gift is fixed. That date comes from a document: a deed, a statement, a confirmation on which the day stands. A memory that something was given shortly before the death has no date. Without a date you cannot see whether the gift falls within those 180 days. Then you do not take it up as a line with an amount. You make a task: look for the document, establish the date, and only then look at whether the period touches it. The task names who says it and which proof is missing. It does no more than that.

A rumour is a task, not a line with an amount. Someone names a gift to a child or a third person. That rumour belongs in an internal note or in the task, not in the estate inventory as a figure. You do not fill in an amount that might be about that size. You do not calculate inheritance tax and you do not work out a rate. That sum does not belong here. Only once the date has been proved and lies within the 180 days before the date of death do you record the gift with that date, the beneficiary and the amount from the document. If the proved date lies outside it, you note that it does not fall in this period, with the document alongside. A date you fill in yourself to round the line off is not proof.

Keep this gift apart from a periodic gift and apart from a bequest (legaat) in the will. The 180 days are about a gift before the death, not about a disposition (making) that only works through the death. The sources may not be joined in one line because the same person is concerned. The heir does not see the gift in the portal for as long as there is only a rumour. The amounts layer stays off for this item. Staff see the task in the workspace. If the rumour becomes an established gift with a date, that is a decision on the estate inventory line, not a publication of the internal note in which the family argued about the story. The note stays inside. The line, if it comes, carries document and date.

Ervazo lets a gift count as an item only if you record a proved date and that date falls within the 180 days. Ervazo records and calculates as a worksheet. Without that date it does not count the rumoured gift and it invents no example. That is not advice. It files nothing and it pays nothing. The Successiewet is not calculated further here than the recording of a gift with a date. The program does not file the return and it does not fetch a deed. A task stays a task until the document is there. The worksheet keeps the rumour outside the figures. Only a date you can point to turns a story into a line. Until that day the amount stays empty.