The home in the return

The inheritance tax return asks for a value and a source for the home. An address alone is not enough, and neither is an amount without an origin. The source can be a WOZ decision, a letter from a property agent, or another statement you really have in hand. Next to the value, write which source it is and the date of that source. The valuation date of the estate inventory remains the date of death. A decision from another year may not silently pass for the value on that date of death. Add the year of the decision, so that later it is visible that source and valuation date do not automatically coincide.

The WOZ value is not automatically the value the Belastingdienst wants for the home in the return. It is a source you can name, not a button that delivers the right figure. The Belastingdienst has its own guidance for the home. You follow that guidance. This piece does not fill it in with a percentage of the WOZ. An empty field with the text that the guidance still has to be applied is better than a share of the WOZ you thought up yourself. Keep the decision with the home line. If a property agent later names a different value, you replace the amount and keep the old source.

The home line in the file names the address, the value, the source and the date of that source. If there is a mortgage, it belongs with the debts, not hidden in the value of the home. The net value is an outcome, not a source. If the home is rented, it is not an asset of the estate inventory, unless you yourself can point to a right with a value. A care address follows the same line: no invented proceeds. In that case write that there is no own home in the estate inventory, with the source of that finding. The return and the division use the line as it stands in the file.

Ervazo takes over the value you put on the home line. The program does not fetch a WOZ and applies no formula. The inheritance tax indication uses that value, together with the rest of the estate inventory on the date of death, and the table for 2026. A wrong home value therefore shifts the indication and the division at the same time. Add the source before you share the amount in the portal. An heir who sees only a figure cannot see whether it is a WOZ decision or a statement from a property agent. You make the return itself outside the software, with the guidance of the Belastingdienst next to the documents.

For the home in the return you need a value and a source. The WOZ is a possible source, not automatically the amount the Belastingdienst asks for. Follow the guidance of the Belastingdienst and do not invent a percentage of the WOZ. This piece does not have that guidance in a form it can turn into a sum, and it names no share or factor. The table for 2026 says nothing about the value of a house. This is not legal advice and not tax advice. Which value belongs on the return in this file, you determine with the guidance and the documents, or with an adviser who knows the home.