You do not break open a deposit just to finish the list

A deposit with a fixed term is its own item. You add the bank, the account number, the end date and the balance on the date of death. You take that balance from the statement, not from the idea that you can withdraw the amount now. Withdrawing before the end date can cost interest. How much, and whether it is allowed at all, is in this bank's terms and in the reply to your question. You do not invent that amount, and you do not deduct it from the value in advance. Until you have the specification, the item remains the balance according to the latest statement, with a source, and a task for the question about early withdrawal.

Put two questions to the bank in writing. What was the balance on the date of death, including interest that, according to the statement, had already been credited that day. And what amount the bank pays out if the deposit is broken open now, including the interest that then lapses or the charge the bank makes. Keep the question and the reply with the item. The second reply is not the value on the date of death. It is a possible value now, and only if you actually break it open. If the family decides to leave the deposit until the end date, value now remains the balance according to the bank at this moment, without a discount you invented yourself.

Do not book a lower amount just because someone says that breaking open always costs money. That is an assumption, not a specification. A lower figure enters the list only once the bank has named in writing the amount of the reduction or the amount to be paid out, and once that amount belongs to a choice that has actually been made. Until then two things stand: the balance on the date of death according to the statement, and an open question about the consequences of early withdrawal. You set the status of that question to requested, with the date of your letter. A status is not an amount.

Value now follows the choice, not your hurry. If the deposit continues to run, you ask for the current balance and put it in the field value now, with the date. If it is broken open, you book what the bank actually pays into the account it goes to, and you keep the original deposit item and the credit apart so you do not count the money twice. A block after death can affect this product too. Whether withdrawal is already allowed before there is a certificate of inheritance, you ask the bank. You note that reply. You do not infer it from another account in the same file.

The figure on this item is not a valuation and not tax advice. Ervazo calculates no penalty interest and deducts nothing from the balance. The source of each amount is the bank: the statement for the balance on the date of death, and a written reply for what breaking open yields. As long as that reply is not there, a lower amount stays out of the list. What an early withdrawal later means for the return, you do not infer from this line. The Belastingdienst is the source for that, not an assumption next to the deposit.