Maintenance after death: only the arrears the document covers

An obligation to pay periodic maintenance (alimentatie) can end on death. Whether that is so here, you do not write down as a general rule. You read the court order, the agreement or the covenant, and you put the question to the notary. Until that reply is there, you book no future instalments as a debt of the estate, and not as a receivable that runs on for years. The only item you can fill in is arrears up to and including the date of death, and only if a document names those arrears. That document is a court order, a payment overview, or a letter from the other party with the instalments. Without that document the field stays empty.

Arrears can run either way. If the deceased paid too little, it is a debt, with the overview as the source. If the deceased received too little, it is a receivable, with the same kind of source. You do not choose the side by feel. You follow the document. If a breakdown as at the date of death is missing, the line remains a task: request the position from the other party. Status requested, the date beside it, the amount empty. A monthly amount that someone names from memory, you do not multiply by a number of months. That product is an estimate without a document, and it does not belong here. The task of asking about gifts or payments may sit beside it, without a figure.

Payments after the date of death from an account belong in the course of that account, not automatically in the arrears on the date of death. Note the date, the amount according to the statement, and the question whether that payment was still due. You put that question to the agreement and to the notary. Until that classification you do not book the payment as an extra debt, and you also do not quietly write it off as something of the surviving partner alone. The bank line shows the debit. The maintenance line shows only what is supported as arrears as at the date of death. Two lines, two sources, and no universal sentence about what maintenance always does after death.

You copy indexation, or an amount overpaid and not yet set off, only if the document names it. You do not apply a percentage because maintenance is adjusted somewhere else. That would be a calculation rule this file does not lay down. In the note put which clause you found, and refer to the page. The page is the source. An other party who names a different amount produces a task: both positions side by side, without a third figure meant to keep the peace. The value on the date of death remains the amount the document covers for that date. Value now is what was paid or received afterwards, with the statement.

This line is not a valuation and not tax advice. Ervazo does not decide whether maintenance continues after death and does not carry an instalment forward. The source of arrears is the agreement, the court order or the other party's specification. The notary is the place for the classification, not a field in the software. The Belastingdienst is the source if an amount has a tax side. You do not fill in that side to make the estate inventory close. Without a document the future stays empty, and only supported arrears remain. A bank statement shows a payment, not the legal outcome of the maintenance.