One valuation date for the whole list

Every line in the estate inventory uses the same valuation date: the date of death. The home, the account, the investment, the vehicle and the debt. Not today's date for the bank and another date for the house, without that standing on the line. The division looks at what there was at the death. The inheritance tax indication rests on that same list. A list that mixes dates without a source makes both outcomes unreliable. Fix the date of death in the file and bring every line to it. If a line needs another date, that date stands with it as a source, not as a silent replacement of the valuation date.

The balance of today is a different figure from the balance on the date of death. After the date of death payments have been made and invoices written off. That movement belongs in the file as a change, not as a replacement of the opening position. The opening position is the statement from the bank as at the date of death. The position now is what is still in the account. Keep those two moments apart and do not put them in the same box. Anyone who fills in only the current balance lets both the division and the indication rest on the wrong moment. Label the source, even if the amount happens to look the same on both days.

A WOZ decision from an earlier year is not automatically the value on the date of death. The Belastingdienst has its own guidance for the home. Follow that, and do not invent a percentage of the WOZ. Even if you use the decision as a source, you write the year and the name of the source on the line. Do not mix it with the bank balance of today as if both figures come from the same day. The home line carries a value, a source and a date. The bank line carries a balance, a source and the date of death. If the date is missing, the line is not finished. A rounded amount without those three is a guess.

Debts follow the same discipline. Each debt gets an amount, a source and a date. A mortgage on the date of death belongs with the valuation date. An invoice that comes in later, such as a funeral invoice, belongs in the file with the date of that invoice. It is not quietly rewritten as if it already stood on a statement of the date of death. A debt without a date pulls a reader by itself towards the valuation date, and that is the mistake that makes the list unusable. The indication with the tables for 2026 calculates with the acquisition from the labelled list. An unlabelled mix becomes an unlabelled indication.

One valuation date, the date of death, belongs on every line of the estate inventory. A balance of today and a WOZ from an earlier year may stand next to each other only if the source and the date stand on the line. Without that label both the division and the indication go askew. The indication uses the Dutch tables for 2026 and is not a return. This is not legal advice and not tax advice. Which value the Belastingdienst asks for the home, and which position of the account belongs on the return, you follow from their guidance and from the statements, not from an unlabelled list.