An overdraft and a credit card on the date of death are debts

An account that was overdrawn on the date of death is a debt, not an account with an empty balance. You ask the bank for the balance as at the date of death, and you book that negative balance on the liabilities side, or as a negative line with the accounts. The file must not pretend that there were assets there. The source is the statement. Interest that, according to that statement, had already been booked on the date of death sits in that balance. Interest after that belongs in the course of events, if the bank names it on a later document. You do not set the overdraft to zero because the account has since been blocked. A block stops people from disposing of the account. It does not wipe out the debt.

The credit card gets a line of its own. Ask the card company or the bank for the outstanding balance on the date of death, including what had already been booked that day. A screen that only shows the current position is value now, not the date of death. Keep both, each with a date and a source. A card linked to the current account is still worth a specification of its own, because the card balance and the current account do not always show the same moment. Note the name of the holder and the date of the specification. You set the status to requested until that specification is there. You do not estimate what was roughly spent in the last few weeks.

If someone still used the debit card or the credit card after the death, that is a different fact from the debt on the date of death. Do not book those expenses as a debt of the estate inventory without a note: who paid, on which date, and that this was after the date of death. The debt on the date of death remains the bank's balance on that date. You set the later spending apart, with the question of whom it belongs to. Do not answer that question by placing the amount with the estate, or by leaving it out. The statement is the source of the amounts. Who was allowed to pay remains a question, and not an extra figure.

The value on the date of death and value now diverge for a debt too. After the date of death a direct debit may still have been let through, or someone may have repaid. The repayment lowers the debt and lowers the account from which payment was made. Book both sides, with the same document. A credit card that is stopped gets the status the company confirms, with the date. You do not infer that stop from the fact that the bank has blocked the current account. Products can differ. Ask for each product, in writing, and keep the reply with the line it concerns. A statement by telephone you note as not yet confirmed in writing.

An overdraft and a card balance are not a valuation and not tax advice. Ervazo does not decide whether a later card payment is chargeable to the estate inventory. The source of the balance on the date of death is the bank or the card company. Until that specification is there, the field stays empty. The Belastingdienst does not supply this card balance, and you do not write a tax interpretation of debts in this line. Spending after the death remains a separate note, not a silent correction of the date of death. The program keeps the source and does not fill in the debt itself.