A WOZ value is not a purchase price

The WOZ assessment is a start for the home line, not a sale price. You note the amount, the calendar year the assessment covers, the reference date if it is stated, and the address. The source is the assessment, not a memory of what the bill was. A WOZ value belongs to the valuation the municipality uses for the immovable-property tax (onroerendezaakbelasting). It is not the amount a buyer would have paid on the date of death, and it is not the asking price an estate agent later names. As long as you have no other document, the WOZ value may stand in the field value on the date of death, with that source and that year beside it. You do not present it as a purchase price.

Replace the WOZ value as soon as there is a better document for the value on the date of death. An estate agent who issues an asking price or a range for the position as at the death is such a document. You put that specification in the field, with the estate agent's name, the date of the letter and the comment that an asking price is not a completed purchase. The old WOZ value remains kept as the earlier source, so you can see why the figure changed. You do not average the WOZ value and the asking price into a third number. One field, one valid source. The rest is the history of the line, not a second home.

If there is a sale, the purchase price goes into value now, with the deed of sale as the source and the date the deed names. You do not rewrite the value on the date of death into that purchase price. The purchase price is later. Selling costs are not the same line as the price. Commission, the notary's costs of transfer, and an agreed settlement belong in the list only if they appear on an invoice or in the deed, as their own item or as a breakdown with the sale. You do not deduct them from the purchase price in advance because selling costs money. Unknown costs remain a task, not a discount on the price.

Rent, a right of use, or a care unit in the house is not automatically a second asset next to the home. Only if there is a document that names a value or a debt do you make a line of its own for it, with that document as the source. A key that a child has is not a transfer. The name in the Land Registry (Kadaster) and the deed remain the source for the question of who owned the house on the date of death. That question and the WOZ value are not the same thing. The WOZ value says which amount the municipality used. It does not say who the owner was, and not for which amount the heirs may later take over the house.

The home line is not a valuation and not tax advice. Ervazo does not enter the WOZ value itself and does not turn it into a market value. The source of the first figure is the assessment. The source of a later price is the estate agent or the deed of sale. A valuer is the source once that person writes a report. Until those documents are there, an empty field is more honest than an amount without a year. What the Belastingdienst does with the home in the inheritance tax return does not follow from copying the WOZ value into this list.