An and/or account does not automatically belong to the surviving partner

An account in two names is its own item in the estate inventory. You add both account holders, the account number and the bank. You do not write that after the death the balance automatically belongs only to the surviving partner. That is a conclusion, and that conclusion does not follow from the words and/or on the card. The bank's terms and the matrimonial property regime determine how the bank and the estate deal with that account. On the line you keep those two things apart: what is on the account, and whose it is according to which document. The first you can request. The second you leave open until you have a reply.

Ask the bank three things in writing. First, the balance on the date of death, including interest already booked on that day if the statement says so. Second, whether the account is blocked and since when. Third, how the bank treats this and/or account now that one of the holders has died, and which document it needs for that. That third question is not a legal argument. It is a request for this bank's way of working. Attach the question and the reply to the item as the source. If you only asked by phone, you note the date, the staff member's name, and that written confirmation is still missing.

The balance on the date of death and today's balance remain two fields. After a block the figure can still change because of interest or a direct debit the bank still let through. You do not clear that difference by choosing one number. You keep both, each with a source. Whether part falls outside the estate because it belonged to the surviving partner is a follow-up question. You do not answer it by halving the balance. Halving is a guess. Add a note that the division is still open, and refer to the matrimonial property regime and to the bank's reply. The line shows the full balance the bank stated.

In the description, name both names as they appear on the statement, not only the deceased. Add whether the document calls the account and/or or and, without attaching a legal consequence yourself. You take that consequence from this bank's terms and from the matrimonial property regime, not from a family habit. You note the label as the bank uses it, and you ask in writing what applies after this death. If the surviving partner is still listed as a holder on the overview, you add that as a fact, with the date of that overview. A fact on a statement is not yet a judgment about ownership.

This line is not a valuation and not tax advice. Ervazo does not fill in the balance itself and does not assign the account to the surviving partner. The source of the amount is the bank: the statement or the written reply to the question you asked. As long as that reply is missing, the item still shows which question is open and on which date you asked it. What later happens to a joint account in an inheritance tax return comes from the Belastingdienst and from the documents, not from an assumption in the description.