Shares in a bv are not the bank account of the bv

Shares in a private limited company (besloten vennootschap, bv) are an asset of the shareholder. The bv is another legal person. In the estate inventory there is a line for the shares: the name of the company, the registration number if you have it, the number of shares, and the percentage if the register names it. You do not book the bv's bank balance on this line, and not with the deceased's private accounts. That balance stands in the name of the company. Copying it over would put money into the estate inventory that is not the deceased's as a private person. If you are unsure about the name on the account, you look at the statement and you ask the accountant to confirm the distinction.

You leave the value of the shares open until the accountant gives a figure. Set the status to requested, with the date of your request. A balance sheet in the drawer may be linked as a document, but it is not automatically the value of the holding on the date of death. You do not yourself convert the equity into a price per share. An impression from the family yields at most an estimate with a name and a date, clearly labelled as an estimate, and you replace it as soon as the accountant writes. Until that letter the field stays empty. An empty field with the status requested is the line, not a round amount.

Debts of the bv are debts of the bv. An invoice addressed to the company does not belong with the deceased's private debts, unless a document shows that the deceased bound themselves in a private capacity and the accountant points that out. A current account between shareholder and bv can be a receivable or a debt of the estate. You create that item only once the books show the balance as at the date of death. Ask for that balance in writing. Do not book both sides of the same balance: not the current account and the same amount again as a private withdrawal. One item, one source, the date of death apart from what was still paid afterwards.

Dividend paid out after the death is a movement after the date of death. It is not the value of the shares. If it arrives in a private account, you put the credit in the course of that account, with the source, and you leave the share line in place for as long as the holding has not been transferred. A transfer follows the path the articles of association and the notary indicate. In the list you do not put a new shareholder on the basis of a family story. You set a task: transfer not yet done, the question sits with the notary or the accountant. The task has a date. It has no price and no estimate of the business.

The share line is not a valuation and not tax advice. Ervazo does not value the bv and does not take over its bank account as private assets. The source of the shareholding is the register or the deed. The source of the value is the accountant. As long as that specification is missing, the status stays requested and the figure empty. The Belastingdienst is the source for the tax treatment of the holding. You do not write that interpretation yourself in the description. Until the accountant names an amount, you fill in nothing to make the estate inventory look as if it closes.