Crypto counts only once someone can point to the key or the exchange

Crypto is an asset you can record only if someone can point to the key, the recovery phrase, or the account at an exchange. A story that the deceased traded a coin is not yet an item with a value. You then create a task: ask about the trail, with a date and without a price. If you find an account at an exchange, you ask for the balance on the date of death and you put it on a line with the exchange as the source. If you find only a reference to a wallet and nobody can dispose of it, it remains a trail. You do not book a price for a position that nobody can move.

If you can dispose of it, you keep two things apart. The number of units on the date of death, according to an overview from the exchange or according to an address you can show. And a price you copy only if a document names that price on that date. A price you look up yourself somewhere is not a definitive estate-inventory value. Ask for a specification, or keep the overview on which the number and the value stand together, with the time. Value now is a later overview. Selling in order to finish the list is not a required step. Until there is a decision and a document, a sale remains an empty intention, not a lower value.

The key or the recovery phrase does not belong as readable text in a description that many people read along. On the estate-inventory line a reference is enough: where the access lies, who may use it, and that the access does not stand on the line. The existence of the item and the balance are something other than the secret with which you can dispose of it. You note that distinction on purpose. An exchange can block the account after a report of the death and ask for documents. Which documents, you ask that exchange. You keep the reply. You do not copy a bank's way of working as if every exchange follows it. The status stays requested until the letter is there.

An amount already transferred to an ordinary bank account belongs with that bank account, with the statement as the source. The crypto line and the bank account must not both show the same money as the current balance. Put the transfer in the course of events: the position closed or reduced, the bank increased, the same date, the same document. An unfinished transfer remains a task with the status the platform shows. You do not estimate costs, and you do not deduct an amount that no screen or invoice with a date supports. Unknown costs are not a discount on the value on the date of death. Without access it stays with the trail and the task.

A crypto line is not a valuation and not tax advice. Ervazo chooses no price and fills in no balance without a document. The source of a balance at an exchange is that exchange. The source of a wallet that cannot be reached is the trail, and with that belongs a task, not a price. The Belastingdienst is the source for the tax treatment. You do not infer that treatment by sticking a price from the date of death, yourself, onto a coin that nobody can point to. Without access the field stays empty. With access the figure remains the figure from the overview, not an estimate by the family.