Boat, caravan or holiday home: ownership first, then value

A boat, a caravan or a holiday home does not belong, without being said, on the household-contents line. They are items of their own, because ownership, keys and costs work differently from ordinary household goods. Start with the facts you can point to: where the boat lies, where the caravan stands, who has the keys, and which contract belongs with the berth or the storage. Those facts are not yet a value. They stop an item from going missing while the list already shows an amount. On each item put whether it is ownership, rent, or a membership. You take that distinction from the contract or the deed, not from use during holidays.

A holiday home can be immovable property, with a deed of its own. Treat it then as a home: value on the date of death with a source, value now separate, and a debt on a second line. A WOZ assessment for that address is not a purchase price here either. Whether a caravan or a chalet is ownership, rent, or a membership, you read in the contract. If it says ownership of the building and a separate rent of the land, you note two facts. If it says a membership, the item is that membership. Ask the association or the landlord in writing what happens after the death. That reply is the source, not an assumption about the transfer.

A berth and storage can continue after the date of death. Rent or a contribution that arises after the death is not automatically a debt that already existed on the date of death. Note the contract, the other party and the status requested. An outstanding invoice up to the date of death is a debt if you have the invoice. An invoice for a period after that belongs in the course of events, not in the value on the date of death. Put keys and a tag for the gate on the item, so it is clear where the thing physically is. A spare key with a neighbour is a fact about where to find it. It does not make the neighbour the owner, and it is not a transfer.

You leave the value empty if you only have a photo. A guide price is allowed, with a source and the label guide price, just as with a car. A later sale becomes value now, with the purchase price and the costs separate. If an heir takes over the caravan, that is a choice in the division, not a gift you invent beside it. Book the takeover against someone's share only once the amount has been agreed. Until then the facts stand: what it is, where it is, which contract belongs with it, and which question is still open with the marina, the association or the storage yard. An open question gets a date, not a round amount.

These items are not a valuation and not tax advice. Ervazo does not decide whether a holiday home is immovable and does not fill in a berth value. The source of ownership is the deed or the contract. The source of a debt or a contribution is the other party, in writing. The source of a value is a valuer, an estate agent or a deed of sale, not the use made of it on holiday. What the Belastingdienst does with a second home or a boat, you do not infer from the line. Until the document is there, the value stays empty, or a guide price stays marked as a guide price.