Only gifts you can point to

A gift enters the file only if you can support it. A notarial deed, a private agreement, or a bank payment with a description that fits a gift, is that kind of support. You note the date, the amount according to that document, the donor, the recipient and the source. A story at the table about a gift from years ago, without a payment and without a deed, does not become an amount. It becomes a task: ask about gifts, with the name of who remembers it and the date of that task. An empty task is better than a round figure. The round figure would shift the list without anyone being able to point to the item on paper.

Gifts can matter for the base of the forced share (legitieme massa) and for tax. That is a reason to record them sparingly, not a reason to fill them in by approximation. Ervazo does not apply the full imputation of Article 4:67 BW. The software does not attribute a gift you have recorded to someone's forced share (legitieme portie) as if that attribution had been made. It keeps the gift as a fact, with a source. Whether the gift counts, for which part and over which period, is a question for the notary and for the return. You do not write that interpretation as an outcome under the line.

Keep a gift apart from a loan, an advance and a contribution to costs. The classification follows the document, not a nickname. If the statement says loan, you ask whether there is an agreement before you call the item a gift. If it says gift, it remains a gift with that statement, unless a later document contradicts it. A payment after the date of death is not a gift by the deceased. It belongs in the course of the account, with the question of who paid. You do not backdate a gift so that it falls on the date of death. The date of the line is the value date, or the date on the deed.

The date of the gift is the date on the deed or the value date of the payment. A gift has no value now. If a house that was given, or a work that was given, later becomes relevant, you describe that object on its own line, without rewriting the original gift. The gift line remains the amount and the date from then, with the source from then. You do not index the amount. An indexation that a deed names, you copy only if a calculation by the notary, or by the document itself, is attached. Without that attachment the indexation remains a task without a new figure. Different sources remain side by side.

A list of gifts is not a valuation and not tax advice. Ervazo fills in no gift and does not work through Article 4:67 BW. The source of an amount is the deed or the bank payment. The notary is the source for the question of what the gift does in the base of the forced share (legitieme massa). The Belastingdienst is the source for the tax consequences. Until you have a document, the task of asking about gifts stays empty on the figure. An empty field does not shift that base. An invented round amount does, and that amount does not belong on the list. The bank supplies the figure only insofar as the payment appears on the statement.