[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"i18n-locales":3,"resolve-nl-BE-fiscaal-voordeel-van-de-kinderen-ten-laste\u002F":7,"related-nl-BE-fiscaal-voordeel-van-de-kinderen-ten-laste\u002F":339},[4],{"code":5,"language":5,"isDefault":6},"nl-BE",true,{"type":8,"data":9},"post",{"id":10,"documentId":11,"title":12,"slug":13,"subTitle":14,"description":12,"createdAt":15,"updatedAt":16,"publishedAt":15,"locale":5,"summary":14,"lastReviewed":14,"firstPublishedAt":15,"keyTakeaways":17,"faq":18,"image":14,"categories":19,"localizations":36,"content":37,"seo":137,"authors":169},2487,"od88skio58x69sqss67s6i15","Fiscaal voordeel van de kinderen ten laste","fiscaal-voordeel-van-de-kinderen-ten-laste",null,"2009-11-27T16:16:17.000Z","2026-06-22T13:33:52.511Z",[],[],[20,28],{"id":21,"documentId":22,"title":23,"slug":24,"description":14,"icon":14,"color":14,"visible":6,"createdAt":25,"updatedAt":26,"publishedAt":27,"locale":5,"firstPublishedAt":27},131,"ar3ofad10kcm7vn12yvrs0tk","Alimentatie","alimentatie","2026-06-14T20:24:35.137Z","2026-06-14T21:54:04.552Z","2026-06-14T21:54:04.559Z",{"id":29,"documentId":30,"title":31,"slug":32,"description":14,"icon":14,"color":14,"visible":6,"createdAt":33,"updatedAt":34,"publishedAt":35,"locale":5,"firstPublishedAt":35},177,"dmw5huuufwsclqgevr55ml09","Scheiding, familie- en erfrecht","scheiding-familie-en-erfrecht","2026-06-14T20:24:35.892Z","2026-07-31T22:51:15.219Z","2026-07-31T22:51:15.238Z",[],[38],{"id":39,"title":14,"subTitle":14,"text":40,"__component":136},3597,[41,49,57,61,69,104,108,116,120,124],{"type":42,"children":43},"paragraph",[44,47],{"type":45,"text":46},"text","De ouder die niet langer samenwoont met de andere ouder en die de kinderen ten laste heeft, heeft recht op een fiscaal voordeel door middel van een verhoging van de belastingsvrije som.",{"type":45,"text":48}," ",{"type":42,"children":50},[51,53,55],{"type":45,"text":52},"Dit betekent dat in principe de ouder op wiens adres de kinderen ingeschreven zijn, zal genieten van dit fiscaal voordeel. Het is evenwel mogelijk dat het fiscaal voordeel desondanks ",{"type":45,"text":54,"bold":6},"gedeeld wordt bij helften tussen de beide ouders",{"type":45,"text":56},".",{"type":42,"children":58},[59],{"type":45,"text":60},"Voorheen moesten de beide ouders jaarlijks een schriftelijke aanvraag voegen bij hun belastingaangifte waarin zij uitdrukkelijk verklaarden toepassing te willen maken van zulke verdeling van het fiscaal voordeel.",{"type":42,"children":62},[63,65,67],{"type":45,"text":64},"Vanaf het inkomstenjaar 2007, aanslagjaar 2008 volstaat het thans dat beide ouders in hun belastingsaangifte vermelden dat één of meer van hun kinderen zich in een situatie bevinden zoals vermeld in ",{"type":45,"text":66,"bold":6},"art. 132bis Wetboek Inkomstenbelasting",{"type":45,"text":68}," :",{"type":70,"format":71,"children":72},"list","unordered",[73,82,98,101],{"type":74,"children":75},"list-item",[76,78,80],{"type":45,"text":77},"beide ouders ",{"type":45,"text":79,"bold":6},"maken geen deel uit van hetzelfde gezin en oefenen gezamenlijk het ouderlijk gezag",{"type":45,"text":81}," uit over de gemeenschappelijke kinderen",{"type":74,"children":83},[84,86,88,90,91,93,94,96,97],{"type":45,"text":85},"de ",{"type":45,"text":87,"bold":6},"huisvesting van de kinderen is gelijkmatig verdeeld",{"type":45,"text":89}," over de beide ouders op grond van: ",{"type":45,"text":48},{"type":45,"text":92},"ofwel een uiterlijk op 1 januari van het aanslagjaar geregistreerde of door een rechter gehomologeerde overeenkomst waarin uitdrukkelijk vermeld is dat: 1) de huisvesting van die kinderen gelijkmatig over beide ouders verdeeld is en 2) beide ouders bereid zijn de toeslagen op de belastingvrije som voor die kinderen te verdelen",{"type":45,"text":48},{"type":45,"text":95},"ofwel een uiterlijk op 1 januari van het aanslagjaar genomen rechterlijke beslissing waarin uitdrukkelijk vermeld is dat de huisvesting van die kinderen gelijkmatig over beide ouders verdeeld is",{"type":45,"text":48},{"type":45,"text":48},{"type":74,"children":99},[100],{"type":45,"text":92},{"type":74,"children":102},[103],{"type":45,"text":95},{"type":42,"children":105},[106],{"type":45,"text":107},"Een uitdrukkelijke schriftelijke aanvraag is aldus niet langer vereist, doch indien nodig moet men de stukken kunnen voorleggen waaruit blijkt dat aan voormelde voorwaarden is voldaan.",{"type":42,"children":109},[110,112,114],{"type":45,"text":111},"Zelfs indien de kinderen gedurende een gelijkmatig verdeelde periode bij beide ouders verblijven, is het alsnog mogelijk dat één van de ouders een ",{"type":45,"text":113,"bold":6},"onderhoudsbijdrage",{"type":45,"text":115}," betaalt aan de andere ouder voor de kinderen.",{"type":42,"children":117},[118],{"type":45,"text":119},"Deze ouder kan (zoals ook in de oude regeling het geval was) evenwel niet het door hem betaalde onderhoudsgeld fiscaal aftrekken (voor 80%) én tegelijkertijd de helft van het fiscaal voordeel (d.m.v. verhoging van de belastingsvrije som) genieten.",{"type":42,"children":121},[122],{"type":45,"text":123},"Deze ouder moet een keuze maken tussen beide opties, die voor hem fiscaal het meest voordeligste is: ofwel vermeldt hij in de belastingsaangifte dat er een onderhoudsgeld betaald wordt dat hij voor 80% aftrekt, ofwel vermeldt hij dat aan de voorwaarden van art. 132bis WIB is voldaan.",{"type":42,"children":125},[126,128,130,131],{"type":45,"text":127},"Zie voor bijkomende informatie tevens:",{"type":45,"text":129},"\n",{"type":45,"text":48},{"type":132,"url":133,"children":134},"link","http:\u002F\u002Ffiscus.fgov.be\u002Finterfaoifnl\u002Fvragen\u002Fipp\u002Fipp22\u002Fipp22.htm",[135],{"type":45,"text":133},"sections.rich-text",{"id":138,"metaTitle":139,"metaDescription":140,"keywords":14,"metaRobots":14,"metaViewport":14,"canonicalURL":141,"structuredData":14,"metaImage":142,"openGraph":14},3124,"Fiscaal voordeel van de kinderen ten laste - Advocaten Leuve","De ouder die niet langer samenwoont met de andere ouder en die de kinderen ten laste heeft, heeft recht op een fiscaal voordeel door middel van een verhoging","https:\u002F\u002Fadvocaten-leuven.be\u002Ffiscaal-voordeel-van-de-kinderen-ten-laste\u002F",{"id":143,"documentId":144,"name":145,"alternativeText":14,"caption":14,"focalPoint":14,"width":146,"height":146,"formats":147,"hash":164,"ext":151,"mime":152,"size":165,"url":166,"previewUrl":14,"provider":167,"provider_metadata":14,"createdAt":168,"updatedAt":168,"publishedAt":168},50,"b1c99plzo613pk93g2s4j2ne","advocaten-leuven24-elke-geysen.webp",700,{"thumbnail":148,"small":157},{"name":149,"hash":150,"ext":151,"mime":152,"path":14,"width":153,"height":153,"size":154,"sizeInBytes":155,"url":156},"thumbnail_advocaten-leuven24-elke-geysen.webp","thumbnail_advocaten_leuven24_elke_geysen_6c58de1896",".webp","image\u002Fwebp",156,2,2000,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fthumbnail_advocaten_leuven24_elke_geysen_6c58de1896\u002Fthumbnail_advocaten_leuven24_elke_geysen_6c58de1896.webp",{"name":158,"hash":159,"ext":151,"mime":152,"path":14,"width":160,"height":160,"size":161,"sizeInBytes":162,"url":163},"small_advocaten-leuven24-elke-geysen.webp","small_advocaten_leuven24_elke_geysen_6c58de1896",500,6.83,6832,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fsmall_advocaten_leuven24_elke_geysen_6c58de1896\u002Fsmall_advocaten_leuven24_elke_geysen_6c58de1896.webp","advocaten_leuven24_elke_geysen_6c58de1896",11.39,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fadvocaten_leuven24_elke_geysen_6c58de1896\u002Fadvocaten_leuven24_elke_geysen_6c58de1896.webp","@strapi-community\u002Fstrapi-provider-upload-google-cloud-storage","2026-06-14T20:18:15.822Z",[170,237],{"id":171,"documentId":172,"name":173,"slug":174,"role":175,"bio":176,"email":200,"telephone":201,"visible":6,"order":202,"createdAt":203,"updatedAt":204,"publishedAt":205,"locale":5,"firstPublishedAt":206,"image":207,"socials":236},86,"a46utnjyijyiiwyfgsra1jkm","Elke Geysen","elke-geysen","Advocaat",[177,181,191,195],{"type":42,"children":178},[179],{"type":45,"text":180,"bold":6},"Opleiding & loopbaan",{"type":70,"format":71,"children":182},[183,187],{"type":74,"children":184},[185],{"type":45,"text":186},"Licentiaat Rechten, KU Leuven (1999)",{"type":74,"children":188},[189],{"type":45,"text":190},"Advocaat balie van Leuven sinds 1999",{"type":42,"children":192},[193],{"type":45,"text":194,"bold":6},"Voorkeursmateries",{"type":70,"format":71,"children":196},[197],{"type":74,"children":198},[199],{"type":45,"text":31},"info@advocaten-leuven.be","+32 16 30 14 40",40,"2026-06-14T18:16:03.129Z","2026-09-13T11:41:29.422Z","2026-09-13T11:41:30.040Z","2026-08-11T23:01:42.900Z",{"id":208,"documentId":209,"name":210,"alternativeText":211,"caption":211,"focalPoint":14,"width":212,"height":213,"formats":214,"hash":231,"ext":218,"mime":219,"size":232,"url":233,"previewUrl":14,"provider":167,"provider_metadata":14,"createdAt":234,"updatedAt":234,"publishedAt":235},279,"zw3gkwp4i7ngz5feh2972cvn","Elke-Geysen.png","Advocaat Elke Geysen",606,424,{"thumbnail":215,"small":224},{"name":216,"hash":217,"ext":218,"mime":219,"path":14,"width":220,"height":153,"size":221,"sizeInBytes":222,"url":223},"thumbnail_Elke-Geysen.png","thumbnail_Elke_Geysen_2fb4c55bc7",".png","image\u002Fpng",223,39.58,39584,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fthumbnail_Elke_Geysen_2fb4c55bc7\u002Fthumbnail_Elke_Geysen_2fb4c55bc7.png",{"name":225,"hash":226,"ext":218,"mime":219,"path":14,"width":160,"height":227,"size":228,"sizeInBytes":229,"url":230},"small_Elke-Geysen.png","small_Elke_Geysen_2fb4c55bc7",350,177.16,177156,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fsmall_Elke_Geysen_2fb4c55bc7\u002Fsmall_Elke_Geysen_2fb4c55bc7.png","Elke_Geysen_2fb4c55bc7",50.6,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002FElke_Geysen_2fb4c55bc7\u002FElke_Geysen_2fb4c55bc7.png","2026-06-20T22:55:31.122Z","2026-06-20T22:55:31.123Z",[],{"id":238,"documentId":239,"name":240,"slug":241,"role":242,"bio":243,"email":200,"telephone":201,"visible":6,"order":301,"createdAt":302,"updatedAt":303,"publishedAt":304,"locale":5,"firstPublishedAt":304,"image":305,"socials":328},74,"smb91khl4mu9kgkemxzaufdf","Johan Verstraeten","johan-verstraeten","Vennoot \u002F Advocaat",[244,247,269,272],{"type":42,"children":245},[246],{"type":45,"text":180,"bold":6},{"type":70,"format":71,"children":248},[249,253,257,261,265],{"type":74,"children":250},[251],{"type":45,"text":252},"Licenciaat Rechten KU Leuven 1993",{"type":74,"children":254},[255],{"type":45,"text":256},"Advocaat balie van Leuven sinds 1993",{"type":74,"children":258},[259],{"type":45,"text":260},"Advocaat aan de balie te Mechelen en te Leuven",{"type":74,"children":262},[263],{"type":45,"text":264},"Diplôme en Science Politique et Relations Internationales UCL",{"type":74,"children":266},[267],{"type":45,"text":268},"Diploma in Milieukunde UIA",{"type":42,"children":270},[271],{"type":45,"text":194,"bold":6},{"type":70,"format":71,"children":273},[274,277,281,285,289,293,297],{"type":74,"children":275},[276],{"type":45,"text":31},{"type":74,"children":278},[279],{"type":45,"text":280},"Ruimtelijke ordening en stedenbouw \u002F Raad voor Vergunningsbetwistingen",{"type":74,"children":282},[283],{"type":45,"text":284},"Milieu en omgeving \u002F Raad van State",{"type":74,"children":286},[287],{"type":45,"text":288},"Onteigeningen",{"type":74,"children":290},[291],{"type":45,"text":292},"Overheidsopdrachten",{"type":74,"children":294},[295],{"type":45,"text":296},"Ambtenaren- en onderwijsrecht",{"type":74,"children":298},[299],{"type":45,"text":300},"Bescherming tegen de overheid",3,"2026-06-14T18:16:03.077Z","2026-08-11T23:05:31.222Z","2026-08-11T23:05:31.263Z",{"id":306,"documentId":307,"name":308,"alternativeText":309,"caption":309,"focalPoint":14,"width":212,"height":213,"formats":310,"hash":323,"ext":151,"mime":152,"size":324,"url":325,"previewUrl":14,"provider":167,"provider_metadata":14,"createdAt":326,"updatedAt":327,"publishedAt":326},276,"u28ifuorx3zsjgxmgrl5zt6z","johan-verstraeten.webp","Advocaat Johan Verstraeten",{"thumbnail":311,"small":317},{"name":312,"hash":313,"ext":151,"mime":152,"path":14,"width":220,"height":153,"size":314,"sizeInBytes":315,"url":316},"thumbnail_johan-verstraeten.webp","thumbnail_johan_verstraeten_c3f8331c28",3.57,3566,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fthumbnail_johan_verstraeten_c3f8331c28\u002Fthumbnail_johan_verstraeten_c3f8331c28.webp",{"name":318,"hash":319,"ext":151,"mime":152,"path":14,"width":160,"height":227,"size":320,"sizeInBytes":321,"url":322},"small_johan-verstraeten.webp","small_johan_verstraeten_c3f8331c28",12.12,12118,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fsmall_johan_verstraeten_c3f8331c28\u002Fsmall_johan_verstraeten_c3f8331c28.webp","johan_verstraeten_c3f8331c28",20.44,"https:\u002F\u002Fstorage.googleapis.com\u002Fcmsvelocity\u002Fadvocaten-leuven\u002Fjohan_verstraeten_c3f8331c28\u002Fjohan_verstraeten_c3f8331c28.webp","2026-06-20T12:31:30.325Z","2026-06-20T22:44:10.233Z",[329,334],{"id":330,"url":331,"handle":332,"platform":333},15,"https:\u002F\u002Fwww.facebook.com\u002Fprofile.php?id=100065252180484#","Advocaten Leuven","facebook",{"id":335,"url":336,"handle":337,"platform":338},16,"https:\u002F\u002Fwww.linkedin.com\u002Fcompany\u002F2245259\u002F","advocaten-leuven.be","linkedin",{"data":340},[341,376,403],{"firstPublishedAt":342,"publishedAt":342,"id":343,"documentId":344,"title":345,"slug":346,"subTitle":14,"description":345,"createdAt":342,"updatedAt":347,"locale":5,"summary":14,"lastReviewed":14,"image":14,"categories":348},"2022-07-11T07:01:40.000Z",2795,"brt7c9gjse3tu3gdwxiai2ji","Methode Hobin: een tool voor de berekening van het onderhoudsgeld","methode-hobin-tool-berekening-onderhoudsgeld","2026-06-22T13:34:04.708Z",[349,350,358,359,367],{"id":21,"documentId":22,"title":23,"slug":24,"description":14,"icon":14,"color":14,"visible":6,"createdAt":25,"updatedAt":26,"publishedAt":27,"locale":5,"firstPublishedAt":27},{"id":351,"documentId":352,"title":353,"slug":354,"description":14,"icon":14,"color":14,"visible":6,"createdAt":355,"updatedAt":356,"publishedAt":357,"locale":5,"firstPublishedAt":357},148,"gc5uku260jn5wmp4s22gqwa3","Kinderen","kinderen","2026-06-14T20:24:35.627Z","2026-06-14T21:54:05.322Z","2026-06-14T21:54:05.331Z",{"id":29,"documentId":30,"title":31,"slug":32,"description":14,"icon":14,"color":14,"visible":6,"createdAt":33,"updatedAt":34,"publishedAt":35,"locale":5,"firstPublishedAt":35},{"id":360,"documentId":361,"title":362,"slug":363,"description":14,"icon":14,"color":14,"visible":6,"createdAt":364,"updatedAt":365,"publishedAt":366,"locale":5,"firstPublishedAt":366},165,"rj3j0l4jfqsfukt8lxhgz7n9","Voor de burger","voor-de-burger","2026-06-14T20:24:36.096Z","2026-06-14T21:54:06.002Z","2026-06-14T21:54:06.013Z",{"id":368,"documentId":369,"title":370,"slug":371,"description":14,"icon":14,"color":14,"visible":372,"createdAt":373,"updatedAt":374,"publishedAt":375,"locale":5,"firstPublishedAt":375},127,"ipd7j917nrjstxd6jkq7ig7h","Uitgelicht","uitgelicht",false,"2026-06-14T20:24:34.968Z","2026-06-14T21:54:04.120Z","2026-06-14T21:54:04.195Z",{"firstPublishedAt":377,"publishedAt":377,"id":378,"documentId":379,"title":380,"slug":381,"subTitle":14,"description":380,"createdAt":377,"updatedAt":382,"locale":5,"summary":14,"lastReviewed":14,"image":14,"categories":383},"2025-11-12T10:46:05.000Z",2698,"fd2y2ds7sw8hrq2aamxcx41e","Ons kantoor in de pers: \"foto's, kledij en souvenirs.. alles werd haar ontnomen door een man die ze ooit graag zag\"","ons-kantoor-in-de-pers-fotos-kledij-en-souvenirs-alles-werd-haar-ontnomen-door-een-man-die-ze-ooit-graag-zag","2026-06-22T13:34:00.906Z",[384,392,400,401,402],{"id":385,"documentId":386,"title":387,"slug":388,"description":14,"icon":14,"color":14,"visible":6,"createdAt":389,"updatedAt":390,"publishedAt":391,"locale":5,"firstPublishedAt":391},194,"i9k42yaeqduac03at1dx5xmb","Bemiddeling","bemiddeling","2026-06-14T20:24:35.245Z","2026-08-06T21:53:04.493Z","2026-08-06T21:53:04.522Z",{"id":393,"documentId":394,"title":395,"slug":396,"description":14,"icon":14,"color":14,"visible":6,"createdAt":397,"updatedAt":398,"publishedAt":399,"locale":5,"firstPublishedAt":399},147,"a45avv98enzs9gk826u0m5yl","Ik wil bemiddeling","ik-wil-bemiddeling","2026-06-14T20:24:35.603Z","2026-06-14T21:54:05.282Z","2026-06-14T21:54:05.290Z",{"id":29,"documentId":30,"title":31,"slug":32,"description":14,"icon":14,"color":14,"visible":6,"createdAt":33,"updatedAt":34,"publishedAt":35,"locale":5,"firstPublishedAt":35},{"id":360,"documentId":361,"title":362,"slug":363,"description":14,"icon":14,"color":14,"visible":6,"createdAt":364,"updatedAt":365,"publishedAt":366,"locale":5,"firstPublishedAt":366},{"id":368,"documentId":369,"title":370,"slug":371,"description":14,"icon":14,"color":14,"visible":372,"createdAt":373,"updatedAt":374,"publishedAt":375,"locale":5,"firstPublishedAt":375},{"firstPublishedAt":404,"publishedAt":404,"id":405,"documentId":406,"title":407,"slug":408,"subTitle":14,"description":407,"createdAt":404,"updatedAt":409,"locale":5,"summary":14,"lastReviewed":14,"image":14,"categories":410},"2025-05-26T08:00:10.000Z",2421,"lottjj2dk87haaxuukjkcjpi","Gehuwd met scheiding van goederen: bezit je dan niets samen met je echtgenoot?","gehuwd-met-scheiding-van-goederen-bezit-je-dan-niets-samen-met-je-echtgenoot","2026-06-22T13:33:49.680Z",[411,412,413],{"id":29,"documentId":30,"title":31,"slug":32,"description":14,"icon":14,"color":14,"visible":6,"createdAt":33,"updatedAt":34,"publishedAt":35,"locale":5,"firstPublishedAt":35},{"id":360,"documentId":361,"title":362,"slug":363,"description":14,"icon":14,"color":14,"visible":6,"createdAt":364,"updatedAt":365,"publishedAt":366,"locale":5,"firstPublishedAt":366},{"id":368,"documentId":369,"title":370,"slug":371,"description":14,"icon":14,"color":14,"visible":372,"createdAt":373,"updatedAt":374,"publishedAt":375,"locale":5,"firstPublishedAt":375}]