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                                                 &raquo;                                         	                        	<a href='/belastingen/articles/'>Artikeldatabank</a>
                                                 &raquo;                                         	                        	<a href='/belastingen/articles/topic/28/'>Thema: Privé</a>
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                   			<h1 class='noMargin'>
                       			                            	                                	Artikeldatabank - Thema: 'Privé' - Trefwoord: 'Diverse inkomsten'
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                                                      															<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21200701/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21200701/" style='font-size:16px;font-weight:bold;margin-top:10px'>Een laag belaste vergoeding voor een naambord?</a>
                            <span id='VLTABTAR_EU21200701_pubdate' style='float:right'> Publicatiedatum: 15.09.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Een bedrijfsleider kreeg van zijn vennootschap €&nbsp;375 per maand om een ‘reclamebord’ aan zijn woning te hangen. Die vergoeding gaf hij aan als een divers inkomen, maar voor de fiscus is dat
‘loon’. Wat zei de rechter op 24.03.2015? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21200701/" style='float:right;' >Meer</a>
                            </div>	
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21150501/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21150501/" style='font-size:16px;font-weight:bold;margin-top:10px'>Een ‘interne meerwaarde’ is niet per definitie ‘abnormaal’!</a>
                            <span id='VLTABTAR_EU21150501_pubdate' style='float:right'> Publicatiedatum: 15.05.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Een collega werd belast op een zgn. interne meerwaarde omdat de aandelenverkoop aan haar eigen holding volgens de fiscus ‘abnormaal’ was. De rechter dacht er op 17.02.2015 echter anders over! Wat
moet u daarvan onthouden? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21150501/" style='float:right;' >Meer</a>
                            </div>	
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21150701/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21150701/" style='font-size:16px;font-weight:bold;margin-top:10px'>Snelle meerwaarde op grond of op gebouw?</a>
                            <span id='VLTABTAR_EU21150701_pubdate' style='float:right'> Publicatiedatum: 15.05.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vastgoed </span> &raquo; <span>Meerwaarden</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	U koopt een grond, zet er een gebouw op en verkoopt het geheel enkele jaren later. Uw ‘winst’ kan belastbaar zijn als ‘divers inkomen’. Wanneer is dat het geval en moet u de meerwaarde dan verdelen
over de grond en het gebouw? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21150701/" style='float:right;' >Meer</a>
                            </div>	
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU20220401/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU20220401/" style='font-size:16px;font-weight:bold;margin-top:10px'>Zijn uw ‘overtollige liquiditeiten’ te verantwoorden?</a>
                            <span id='VLTABTAR_EU20220401_pubdate' style='float:right'> Publicatiedatum: 03.10.2014 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Sinds 28.11.2013 hanteert de Rulingdienst een strenger standpunt over de overtollige liquiditeiten bij een zgn. interne meerwaarde. Hoe zit dat ook alweer in elkaar en hoe krijgt u vandaag die
liquiditeiten toch nog verdedigd? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU20220401/" style='float:right;' >Meer</a>
                            </div>	
                             </div>
                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU20150401/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU20150401/" style='font-size:16px;font-weight:bold;margin-top:10px'>Privé vastgoed verkocht, wanneer belast tegen 33%?</a>
                            <span id='VLTABTAR_EU20150401_pubdate' style='float:right'> Publicatiedatum: 16.05.2014 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vastgoed </span> &raquo; <span>Meerwaarden</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	U koopt privé een grond, zet er appartementen op en verkoopt die op korte termijn met winst. U betaalt daarop in principe 16,50% belasting. Soms wil de fiscus echter 33% belasting heffen. Kan dat?
Wat vindt de rechtspraak daarvan? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU20150401/" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU20070501/" style='font-size:16px;font-weight:bold;margin-top:10px'>Welke winst bij verkoop van een woning is belastbaar?</a>
                            <span id='VLTABTAR_EU20070501_pubdate' style='float:right'> Publicatiedatum: 24.01.2014 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Investeringen </span> &raquo; <span>Meerwaarden</span>                                
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                                                            	Kadert de verkoop van een gebouw niet binnen het zgn. normale beheer, dan wordt u belast op de winst. Onlangs zei Cassatie dat die winst dan integraal belastbaar is en niet enkel het zgn. abnormale
deel. Waarover gaat dat? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU20070501/" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU191307/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU191307/" style='font-size:16px;font-weight:bold;margin-top:10px'>Nieuw standpunt fiscus over ‘interne meerwaarden’?</a>
                            <span id='VLTABTAR_EU191307_pubdate' style='float:right'> Publicatiedatum: 22.04.2013 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
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                                                            	De Rulingcommissie heeft onlangs haar ‘advies’ over de belastbaarheid van de meerwaarden op de aandelen van uw eigen vennootschap bij verkoop aan een holding (zgn. interne meerwaarden) aangepast. Wat
is er precies veranderd? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU191307/" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU181801/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU181801/" style='font-size:16px;font-weight:bold;margin-top:10px'>Meerwaarden privéaandelen belast?</a>
                            <span id='VLTABTAR_EU181801_pubdate' style='float:right'> Publicatiedatum: 28.06.2012 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Onlangs betichtte de fiscus een politicus van fraude omdat hij een meerwaarde op privéaandelen niet aangegeven had. Is dat dan niet meer belastingvrij? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU181801/" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU180502/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU180502/" style='font-size:16px;font-weight:bold;margin-top:10px'>Meerwaarden op aandelen, wat bij speculatie?</a>
                            <span id='VLTABTAR_EU180502_pubdate' style='float:right'> Publicatiedatum: 20.12.2011 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Zoals voorlopig uit de begrotingsteksten blijkt, blijft de ‘winst’ die u privé maakt op de verkoop van aandelen dan toch belastingvrij. Voor de zgn. interne ­meerwaarden blijft het echter uitkijken
geblazen, zoals de minister recentelijk nog eens zei... 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU180502/" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU171807/';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU171807/" style='font-size:16px;font-weight:bold;margin-top:10px'>Meerwaarden op aandelen: hoelang nog belastingvrij?</a>
                            <span id='VLTABTAR_EU171807_pubdate' style='float:right'> Publicatiedatum: 01.07.2011 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Privé </span> &raquo; <span>Diverse inkomsten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Verkoopt u de aandelen van uw vennootschap aan bv. een holding die ook van u is, dan wordt u in principe belast op de ‘meerwaarde’ op die aandelen. Is er nu ook een probleem als u die aandelen op een
andere manier ‘verzilvert’? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU171807/" style='float:right;' >Meer</a>
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																																																																																	"<input type='checkbox' id='ch_kw_3993' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Personeel<span class='facetcount'>&nbsp;(8)</span>",
																																									"<input type='checkbox' id='ch_kw_4003' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Recht<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4001' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Vastgoed<span class='facetcount'>&nbsp;(9)</span>",
																																									"<input type='checkbox' id='ch_kw_4000' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Vennootschap<span class='facetcount'>&nbsp;(31)</span>",
																																									"<input type='checkbox' id='ch_kw_4002' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Verzekeringen<span class='facetcount'>&nbsp;(4)</span>",
																																									"<input type='checkbox' id='ch_kw_3994' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Vrije beroepers<span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_3995' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Zelfstandigen<span class='facetcount'>&nbsp;(8)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_16' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Auto & transport&nbsp;<span class='facetcount'>(222)</span>"},
									 "metadata":{id:16},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_19' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Autokosten<span class='facetcount'>&nbsp;(109)</span>",
																																									"<input type='checkbox' id='ch_kw_21' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Auto via vennootschap'>Auto via vennootschap</span> <span class='facetcount'>&nbsp;(96)</span>",
																																									"<input type='checkbox' id='ch_kw_3907' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Bedrijfswagen<span class='facetcount'>&nbsp;(30)</span>",
																																									"<input type='checkbox' id='ch_kw_20' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw<span class='facetcount'>&nbsp;(16)</span>",
																																									"<input type='checkbox' id='ch_kw_22' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Leasing<span class='facetcount'>&nbsp;(15)</span>",
																																									"<input type='checkbox' id='ch_kw_24' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Lichte vrachtwagen'>Lichte vrachtwagen</span> <span class='facetcount'>&nbsp;(10)</span>",
																																									"<input type='checkbox' id='ch_kw_704' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(22)</span>",
																																									"<input type='checkbox' id='ch_kw_23' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Woon-werkverkeer'>Woon-werkverkeer</span> <span class='facetcount'>&nbsp;(12)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_18' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Bedrijfsleider&nbsp;<span class='facetcount'>(758)</span>"},
									 "metadata":{id:18},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_40' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Aansprakelijkheid'>Aansprakelijkheid</span> <span class='facetcount'>&nbsp;(14)</span>",
																																									"<input type='checkbox' id='ch_kw_3908' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Auto via vennootschap'>Auto via vennootschap</span> <span class='facetcount'>&nbsp;(35)</span>",
																																									"<input type='checkbox' id='ch_kw_32' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Bedrijfsvoorheffing'>Bedrijfsvoorheffing</span> <span class='facetcount'>&nbsp;(7)</span>",
																																									"<input type='checkbox' id='ch_kw_31' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Bezoldiging<span class='facetcount'>&nbsp;(96)</span>",
																																									"<input type='checkbox' id='ch_kw_36' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Dividend<span class='facetcount'>&nbsp;(117)</span>",
																																									"<input type='checkbox' id='ch_kw_33' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Huur<span class='facetcount'>&nbsp;(63)</span>",
																																									"<input type='checkbox' id='ch_kw_29' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Interesten<span class='facetcount'>&nbsp;(75)</span>",
																																									"<input type='checkbox' id='ch_kw_37' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onkostenvergoeding'>Onkostenvergoeding</span> <span class='facetcount'>&nbsp;(53)</span>",
																																									"<input type='checkbox' id='ch_kw_30' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Rekening-courant'>Rekening-courant</span> <span class='facetcount'>&nbsp;(110)</span>",
																																									"<input type='checkbox' id='ch_kw_39' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Sociale bijdragen'>Sociale bijdragen</span> <span class='facetcount'>&nbsp;(42)</span>",
																																									"<input type='checkbox' id='ch_kw_35' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Tantième<span class='facetcount'>&nbsp;(19)</span>",
																																									"<input type='checkbox' id='ch_kw_706' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(34)</span>",
																																									"<input type='checkbox' id='ch_kw_34' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Verhuren van roerende goederen'>Verhuren van roerende...</span> <span class='facetcount'>&nbsp;(12)</span>",
																																									"<input type='checkbox' id='ch_kw_38' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Voordeel van alle aard'>Voordeel van alle...</span> <span class='facetcount'>&nbsp;(217)</span>",
																																									"<input type='checkbox' id='ch_kw_3909' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Woning via vennootschap'>Woning via vennootschap</span> <span class='facetcount'>&nbsp;(34)</span>",
																																									"<input type='checkbox' id='ch_kw_717' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Woon-werkverkeer'>Woon-werkverkeer</span> <span class='facetcount'>&nbsp;(7)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_23' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Beroepskosten&nbsp;<span class='facetcount'>(421)</span>"},
									 "metadata":{id:23},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_73' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Aftrekbaarheid<span class='facetcount'>&nbsp;(281)</span>",
																																									"<input type='checkbox' id='ch_kw_720' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Autokosten<span class='facetcount'>&nbsp;(36)</span>",
																																									"<input type='checkbox' id='ch_kw_72' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Fiches<span class='facetcount'>&nbsp;(32)</span>",
																																									"<input type='checkbox' id='ch_kw_70' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Gewestbelastingen'>Gewestbelastingen</span> <span class='facetcount'>&nbsp;(2)</span>",
																																									"<input type='checkbox' id='ch_kw_2291' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onkostenvergoeding'>Onkostenvergoeding</span> <span class='facetcount'>&nbsp;(36)</span>",
																																									"<input type='checkbox' id='ch_kw_74' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Overdreven kosten'>Overdreven kosten</span> <span class='facetcount'>&nbsp;(17)</span>",
																																									"<input type='checkbox' id='ch_kw_69' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Relatiegeschenken'>Relatiegeschenken</span> <span class='facetcount'>&nbsp;(10)</span>",
																																									"<input type='checkbox' id='ch_kw_68' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Restaurant- en representatiekosten'>Restaurant- en representatiekosten</span> <span class='facetcount'>&nbsp;(37)</span>",
																																									"<input type='checkbox' id='ch_kw_707' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(24)</span>",
																																									"<input type='checkbox' id='ch_kw_71' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Voorraad<span class='facetcount'>&nbsp;(4)</span>",
																																									"<input type='checkbox' id='ch_kw_1597' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Voorziening<span class='facetcount'>&nbsp;(16)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_19' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Btw&nbsp;<span class='facetcount'>(327)</span>"},
									 "metadata":{id:19},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_41' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;6%<span class='facetcount'>&nbsp;(39)</span>",
																																									"<input type='checkbox' id='ch_kw_43' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-aangifte<span class='facetcount'>&nbsp;(34)</span>",
																																									"<input type='checkbox' id='ch_kw_47' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw aanrekenen<span class='facetcount'>&nbsp;(46)</span>",
																																									"<input type='checkbox' id='ch_kw_46' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-aftrek<span class='facetcount'>&nbsp;(86)</span>",
																																									"<input type='checkbox' id='ch_kw_719' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-controle<span class='facetcount'>&nbsp;(19)</span>",
																																									"<input type='checkbox' id='ch_kw_45' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-eenheid<span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_1596' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-herziening<span class='facetcount'>&nbsp;(19)</span>",
																																									"<input type='checkbox' id='ch_kw_718' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw op auto's<span class='facetcount'>&nbsp;(28)</span>",
																																									"<input type='checkbox' id='ch_kw_48' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-teruggave<span class='facetcount'>&nbsp;(17)</span>",
																																									"<input type='checkbox' id='ch_kw_49' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Btw-verplichtingen'>Btw-verplichtingen</span> <span class='facetcount'>&nbsp;(32)</span>",
																																									"<input type='checkbox' id='ch_kw_44' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Internationale verrichtingen'>Internationale verrichtingen</span> <span class='facetcount'>&nbsp;(27)</span>",
																																									"<input type='checkbox' id='ch_kw_1595' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Kosten van onthaal'>Kosten van onthaal</span> <span class='facetcount'>&nbsp;(8)</span>",
																																									"<input type='checkbox' id='ch_kw_42' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Medecontractant<span class='facetcount'>&nbsp;(4)</span>",
																																									"<input type='checkbox' id='ch_kw_705' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(22)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_20' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;<span title='Controle & geschillen'>Controle &amp; geschillen</span>&nbsp;<span class='facetcount'>(448)</span>"},
									 "metadata":{id:20},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_55' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Akkoord<span class='facetcount'>&nbsp;(26)</span>",
																																									"<input type='checkbox' id='ch_kw_53' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Ambtshalve ontheffing'>Ambtshalve ontheffing</span> <span class='facetcount'>&nbsp;(12)</span>",
																																									"<input type='checkbox' id='ch_kw_51' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Belastingaanslag'>Belastingaanslag</span> <span class='facetcount'>&nbsp;(41)</span>",
																																									"<input type='checkbox' id='ch_kw_54' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Belastingcontrole'>Belastingcontrole</span> <span class='facetcount'>&nbsp;(148)</span>",
																																									"<input type='checkbox' id='ch_kw_58' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Betwistingen<span class='facetcount'>&nbsp;(76)</span>",
																																									"<input type='checkbox' id='ch_kw_52' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Bezwaar<span class='facetcount'>&nbsp;(56)</span>",
																																									"<input type='checkbox' id='ch_kw_57' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Boekhouding<span class='facetcount'>&nbsp;(20)</span>",
																																									"<input type='checkbox' id='ch_kw_56' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw-controle<span class='facetcount'>&nbsp;(25)</span>",
																																									"<input type='checkbox' id='ch_kw_1600' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Sancties<span class='facetcount'>&nbsp;(44)</span>",
																																									"<input type='checkbox' id='ch_kw_50' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Tekenen & indiciën'>Tekenen &amp; indiciën</span> <span class='facetcount'>&nbsp;(36)</span>",
																																									"<input type='checkbox' id='ch_kw_708' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(39)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_482' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Coronavirus&nbsp;<span class='facetcount'>(35)</span>"},
									 "metadata":{id:482},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_5343' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Actualiteit<span class='facetcount'>&nbsp;(35)</span>",
																													 
									 ]
									 },
								
																																														
									{"data":{"title":"<input type='checkbox'id='ch_tp_21' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Eenmanszaak&nbsp;<span class='facetcount'>(44)</span>"},
									 "metadata":{id:21},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_63' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Beroepsinkomsten'>Beroepsinkomsten</span> <span class='facetcount'>&nbsp;(10)</span>",
																																									"<input type='checkbox' id='ch_kw_59' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Forfait<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_60' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Meewerkende echtgenoot'>Meewerkende echtgenoot</span> <span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_61' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Overdracht handelszaak'>Overdracht handelszaak</span> <span class='facetcount'>&nbsp;(7)</span>",
																																									"<input type='checkbox' id='ch_kw_62' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Stopzetting<span class='facetcount'>&nbsp;(18)</span>",
																																									"<input type='checkbox' id='ch_kw_709' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_998' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Verliezen<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_64' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Voorafbetalingen'>Voorafbetalingen</span> <span class='facetcount'>&nbsp;(5)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_22' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Erven & schenken&nbsp;<span class='facetcount'>(202)</span>"},
									 "metadata":{id:22},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_67' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Hand- & bankgift'>Hand- &amp; bankgift</span> <span class='facetcount'>&nbsp;(27)</span>",
																																									"<input type='checkbox' id='ch_kw_66' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Schenkingsrechten'>Schenkingsrechten</span> <span class='facetcount'>&nbsp;(72)</span>",
																																									"<input type='checkbox' id='ch_kw_65' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Successierechten'>Successierechten</span> <span class='facetcount'>&nbsp;(122)</span>",
																																									"<input type='checkbox' id='ch_kw_710' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(21)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_432' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;<span title='Gestart als zelfstandige'>Gestart als zelfstandige</span>&nbsp;<span class='facetcount'>(37)</span>"},
									 "metadata":{id:432},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_4510' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Actualiteit<span class='facetcount'>&nbsp;(8)</span>",
																																									"<input type='checkbox' id='ch_kw_4511' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Aftrekbare kosten'>Aftrekbare kosten</span> <span class='facetcount'>&nbsp;(13)</span>",
																																																																																																					"<input type='checkbox' id='ch_kw_4515' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Belastingen voor eenmanszaken'>Belastingen voor...</span> <span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_4516' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw<span class='facetcount'>&nbsp;(7)</span>",
																																									"<input type='checkbox' id='ch_kw_4517' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Facturatie<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4518' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Investeringen<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4519' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Klanten<span class='facetcount'>&nbsp;(2)</span>",
																																																													"<input type='checkbox' id='ch_kw_4521' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Leveranciers<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4522' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Medewerkers<span class='facetcount'>&nbsp;(2)</span>",
																																									"<input type='checkbox' id='ch_kw_4523' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Meewerkende echtgenoot'>Meewerkende echtgenoot</span> <span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4524' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Pensioensparen/VAPZ/individuele levensverzekering'>Pensioensparen/VAPZ/individuele...</span> <span class='facetcount'>&nbsp;(6)</span>",
																																									"<input type='checkbox' id='ch_kw_4525' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Sociale bijdragen zelfstandigen'>Sociale bijdragen...</span> <span class='facetcount'>&nbsp;(2)</span>",
																																																																																	"<input type='checkbox' id='ch_kw_4528' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Voorafbetalen<span class='facetcount'>&nbsp;(1)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_433' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;<span title='Gestart met een vennootschap'>Gestart met een vennootschap</span>&nbsp;<span class='facetcount'>(85)</span>"},
									 "metadata":{id:433},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_4529' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Aanvangsvermogen BV(BVBA)'>Aanvangsvermogen...</span> <span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4530' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Actualiteit<span class='facetcount'>&nbsp;(26)</span>",
																																									"<input type='checkbox' id='ch_kw_4531' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Aftrekbare kosten & afschrijvingen'>Aftrekbare kosten...</span> <span class='facetcount'>&nbsp;(12)</span>",
																																									"<input type='checkbox' id='ch_kw_4532' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Auto kopen via de vennootschap'>Auto kopen via de...</span> <span class='facetcount'>&nbsp;(11)</span>",
																																									"<input type='checkbox' id='ch_kw_4533' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Geld uit vennootschap halen'>Geld uit vennootschap...</span> <span class='facetcount'>&nbsp;(12)</span>",
																																									"<input type='checkbox' id='ch_kw_4534' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Groepsverzekering/IPT'>Groepsverzekering/IPT</span> <span class='facetcount'>&nbsp;(2)</span>",
																																									"<input type='checkbox' id='ch_kw_4535' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Investeringen<span class='facetcount'>&nbsp;(4)</span>",
																																									"<input type='checkbox' id='ch_kw_4536' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Loon uit vennootschap halen'>Loon uit vennootschap...</span> <span class='facetcount'>&nbsp;(9)</span>",
																																									"<input type='checkbox' id='ch_kw_4537' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onkostenvergoedingen/dienstreizen'>Onkostenvergoedingen/dienstreizen</span> <span class='facetcount'>&nbsp;(3)</span>",
																																									"<input type='checkbox' id='ch_kw_4538' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Rekening-courant'>Rekening-courant</span> <span class='facetcount'>&nbsp;(10)</span>",
																																									"<input type='checkbox' id='ch_kw_4539' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Vennootschapsbelasting'>Vennootschapsbelasting</span> <span class='facetcount'>&nbsp;(9)</span>",
																																									"<input type='checkbox' id='ch_kw_4540' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Vennootschapsrecht'>Vennootschapsrecht</span> <span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4541' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Voorafbetalen<span class='facetcount'>&nbsp;(1)</span>",
																																									"<input type='checkbox' id='ch_kw_4542' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Voordelen van alle aard'>Voordelen van alle...</span> <span class='facetcount'>&nbsp;(9)</span>",
																																									"<input type='checkbox' id='ch_kw_4543' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Woning kopen via de vennootschap'>Woning kopen via...</span> <span class='facetcount'>&nbsp;(8)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_30' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Internationaal&nbsp;<span class='facetcount'>(22)</span>"},
									 "metadata":{id:30},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_138' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Internationale constructies'>Internationale constructies</span> <span class='facetcount'>&nbsp;(6)</span>",
																																									"<input type='checkbox' id='ch_kw_137' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(16)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_17' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Investeringen&nbsp;<span class='facetcount'>(166)</span>"},
									 "metadata":{id:17},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_27' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Afschrijvingen<span class='facetcount'>&nbsp;(58)</span>",
																																									"<input type='checkbox' id='ch_kw_25' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Gespreide taxatie'>Gespreide taxatie</span> <span class='facetcount'>&nbsp;(53)</span>",
																																									"<input type='checkbox' id='ch_kw_28' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Investeringsaftrek'>Investeringsaftrek</span> <span class='facetcount'>&nbsp;(42)</span>",
																																									"<input type='checkbox' id='ch_kw_26' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Meerwaarden<span class='facetcount'>&nbsp;(15)</span>",
																																									"<input type='checkbox' id='ch_kw_711' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(15)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_25' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;<span title='Pensioen & verzekeringen'>Pensioen &amp; verzekeringen</span>&nbsp;<span class='facetcount'>(195)</span>"},
									 "metadata":{id:25},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_79' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Buitenland<span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_85' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Gewaarborgd inkomen'>Gewaarborgd inkomen</span> <span class='facetcount'>&nbsp;(10)</span>",
																																									"<input type='checkbox' id='ch_kw_83' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Groepsverzekering'>Groepsverzekering</span> <span class='facetcount'>&nbsp;(106)</span>",
																																									"<input type='checkbox' id='ch_kw_87' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Hospitalisatieverzekering'>Hospitalisatieverzekering</span> <span class='facetcount'>&nbsp;(4)</span>",
																																									"<input type='checkbox' id='ch_kw_80' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Individuele levensverzekering'>Individuele levensverzekering</span> <span class='facetcount'>&nbsp;(18)</span>",
																																									"<input type='checkbox' id='ch_kw_82' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Pensioensparen<span class='facetcount'>&nbsp;(24)</span>",
																																									"<input type='checkbox' id='ch_kw_84' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Pensioenvoorziening'>Pensioenvoorziening</span> <span class='facetcount'>&nbsp;(22)</span>",
																																																													"<input type='checkbox' id='ch_kw_86' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Schuldsaldoverzekering'>Schuldsaldoverzekering</span> <span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_81' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;VAPZ<span class='facetcount'>&nbsp;(31)</span>",
																																									"<input type='checkbox' id='ch_kw_712' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(26)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_24' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Personeel&nbsp;<span class='facetcount'>(131)</span>"},
									 "metadata":{id:24},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_75' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Alternatief belonen'>Alternatief belonen</span> <span class='facetcount'>&nbsp;(34)</span>",
																																									"<input type='checkbox' id='ch_kw_3911' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Bedrijfswagen<span class='facetcount'>&nbsp;(3)</span>",
																																									"<input type='checkbox' id='ch_kw_77' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Maaltijdcheques<span class='facetcount'>&nbsp;(6)</span>",
																																									"<input type='checkbox' id='ch_kw_76' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onkostenvergoeding'>Onkostenvergoeding</span> <span class='facetcount'>&nbsp;(30)</span>",
																																									"<input type='checkbox' id='ch_kw_78' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Sociaal voordeel'>Sociaal voordeel</span> <span class='facetcount'>&nbsp;(21)</span>",
																																									"<input type='checkbox' id='ch_kw_713' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(22)</span>",
																																									"<input type='checkbox' id='ch_kw_721' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Voordeel van alle aard'>Voordeel van alle...</span> <span class='facetcount'>&nbsp;(17)</span>",
																																									"<input type='checkbox' id='ch_kw_997' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Woon-werkverkeer'>Woon-werkverkeer</span> <span class='facetcount'>&nbsp;(13)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_28' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Privé&nbsp;<span class='facetcount'>(339)</span>"},
									 "metadata":{id:28},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_128' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Belastingvermindering'>Belastingvermindering</span> <span class='facetcount'>&nbsp;(49)</span>",
																																									"<input type='checkbox' id='ch_kw_130' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Beleggen<span class='facetcount'>&nbsp;(33)</span>",
																																									"<input type='checkbox' id='ch_kw_126' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Burgerlijke staat'>Burgerlijke staat</span> <span class='facetcount'>&nbsp;(11)</span>",
																																									"<input type='checkbox' id='ch_kw_125' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Diverse inkomsten'>Diverse inkomsten</span> <span class='facetcount'>&nbsp;(29)</span>",
																																									"<input type='checkbox' id='ch_kw_124' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Energieaftrek<span class='facetcount'>&nbsp;(22)</span>",
																																									"<input type='checkbox' id='ch_kw_131' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Gemeentebelastingen'>Gemeentebelastingen</span> <span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_127' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Giften<span class='facetcount'>&nbsp;(3)</span>",
																																									"<input type='checkbox' id='ch_kw_129' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onderhoudsuitkeringen'>Onderhoudsuitkeringen</span> <span class='facetcount'>&nbsp;(26)</span>",
																																									"<input type='checkbox' id='ch_kw_1350' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onroerende inkomsten'>Onroerende inkomsten</span> <span class='facetcount'>&nbsp;(31)</span>",
																																									"<input type='checkbox' id='ch_kw_132' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Personen ten laste'>Personen ten laste</span> <span class='facetcount'>&nbsp;(26)</span>",
																																									"<input type='checkbox' id='ch_kw_1349' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Roerende inkomsten'>Roerende inkomsten</span> <span class='facetcount'>&nbsp;(48)</span>",
																																									"<input type='checkbox' id='ch_kw_714' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(38)</span>",
																																									"<input type='checkbox' id='ch_kw_723' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Woonfiscaliteit<span class='facetcount'>&nbsp;(50)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_26' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Vastgoed&nbsp;<span class='facetcount'>(408)</span>"},
									 "metadata":{id:26},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_102' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Aftrekbaarheid<span class='facetcount'>&nbsp;(28)</span>",
																																									"<input type='checkbox' id='ch_kw_98' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Btw<span class='facetcount'>&nbsp;(28)</span>",
																																									"<input type='checkbox' id='ch_kw_94' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Erfpacht<span class='facetcount'>&nbsp;(4)</span>",
																																									"<input type='checkbox' id='ch_kw_90' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Gespreide taxatie'>Gespreide taxatie</span> <span class='facetcount'>&nbsp;(9)</span>",
																																									"<input type='checkbox' id='ch_kw_92' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Huur<span class='facetcount'>&nbsp;(35)</span>",
																																									"<input type='checkbox' id='ch_kw_89' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Meerwaarden<span class='facetcount'>&nbsp;(40)</span>",
																																									"<input type='checkbox' id='ch_kw_101' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Onderhuur<span class='facetcount'>&nbsp;(5)</span>",
																																									"<input type='checkbox' id='ch_kw_97' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onroerende leasing'>Onroerende leasing</span> <span class='facetcount'>&nbsp;(14)</span>",
																																									"<input type='checkbox' id='ch_kw_91' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Onroerende voorheffing'>Onroerende voorheffing</span> <span class='facetcount'>&nbsp;(12)</span>",
																																									"<input type='checkbox' id='ch_kw_95' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Opstal<span class='facetcount'>&nbsp;(31)</span>",
																																									"<input type='checkbox' id='ch_kw_100' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Patrimoniumvennootschap'>Patrimoniumvennootschap</span> <span class='facetcount'>&nbsp;(22)</span>",
																																									"<input type='checkbox' id='ch_kw_88' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Registratierechten'>Registratierechten</span> <span class='facetcount'>&nbsp;(64)</span>",
																																									"<input type='checkbox' id='ch_kw_715' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Varia<span class='facetcount'>&nbsp;(31)</span>",
																																									"<input type='checkbox' id='ch_kw_99' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Verbouwingen<span class='facetcount'>&nbsp;(24)</span>",
																																									"<input type='checkbox' id='ch_kw_96' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Vruchtgebruik<span class='facetcount'>&nbsp;(77)</span>",
																																									"<input type='checkbox' id='ch_kw_93' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Woonfiscaliteit<span class='facetcount'>&nbsp;(51)</span>",
																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_27' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;Vennootschap&nbsp;<span class='facetcount'>(645)</span>"},
									 "metadata":{id:27},
									  
									 "children":[
									 
																															"<input type='checkbox' id='ch_kw_103' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Aandelen<span class='facetcount'>&nbsp;(58)</span>",
																																									"<input type='checkbox' id='ch_kw_109' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Abnormaal of goedgunstig voordeel'>Abnormaal of goedgunstig...</span> <span class='facetcount'>&nbsp;(18)</span>",
																																									"<input type='checkbox' id='ch_kw_3912' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Auto via vennootschap'>Auto via vennootschap</span> <span class='facetcount'>&nbsp;(27)</span>",
																																									"<input type='checkbox' id='ch_kw_117' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Belastingkrediet'>Belastingkrediet</span> <span class='facetcount'>&nbsp;(2)</span>",
																																									"<input type='checkbox' id='ch_kw_114' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Beleggen<span class='facetcount'>&nbsp;(20)</span>",
																																									"<input type='checkbox' id='ch_kw_112' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Boekjaar<span class='facetcount'>&nbsp;(21)</span>",
																																									"<input type='checkbox' id='ch_kw_115' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;DBI-aftrek<span class='facetcount'>&nbsp;(8)</span>",
																																									"<input type='checkbox' id='ch_kw_113' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Geheime commissielonen'>Geheime commissielonen</span> <span class='facetcount'>&nbsp;(38)</span>",
																																									"<input type='checkbox' id='ch_kw_122' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;Goodwill<span class='facetcount'>&nbsp;(11)</span>",
																																									"<input type='checkbox' id='ch_kw_120' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Inkoop eigen aandelen'>Inkoop eigen aandelen</span> <span class='facetcount'>&nbsp;(6)</span>",
																																									"<input type='checkbox' id='ch_kw_722' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Investeringsaftrek'>Investeringsaftrek</span> <span class='facetcount'>&nbsp;(15)</span>",
																																									"<input type='checkbox' id='ch_kw_111' onClick='javascript:checkElement(this)' name='keywords[]'> &nbsp;<span title='Investeringsreserve'>Investeringsreserve</span> <span class='facetcount'>&nbsp;(13)</span>",
																																																																																																																																																																																																																																																																													 
									 ]
									 },
								
																															
									{"data":{"title":"<input type='checkbox'id='ch_tp_503' name='topics[]' onClick=\"javascript:checkElement(this)\" > &nbsp;VZW&nbsp;<span class='facetcount'>(49)</span>"},
									 "metadata":{id:503},
									  
									 "children":[
									 
																																																																																																																																																																																																																																																																																																											 
									 ]
									 },
								
																						
	
							]},"progressive_render" : true,							
				"core": {							
					"animation": 0,
					"open_parents": true ,
					
					"html_titles" : true
				},
				"themes" : {
					"url": "/js/themes/default/style.css",
					"dots" : false,
					"icons" : false			
				}
		});
	}else{
		document.getElementById('topicsT').innerHTML="<span class='facetcount'>Efectúe primero una búsqueda para ver el árbol de temas.</span>";
	}
	$("#resourcesT")
		.bind("loaded.jstree", function (event, data) {   	
			$("#hdheightfilter").attr("value",$('.yui-u').height()+","+$('.rightPanel').height());
		})  
		.jstree({
			"plugins" : ["themes","ui","crrm","json_data"],	
			"json_data":{ "data" : [
		                {"data":"<input type='checkbox' id='challresources' onClick=\"reset_marked_checks('resources',false)\"><b><u>Mostrar todos</u></b>","metadata":{id:'allresources'}},
						
																		
						
			            ]
			},							
			"core": {							
				"animation": 0,
				"open_parents": true ,
				"html_titles" : true
			},
			"themes":{
				"url": "/js/themes/default/style.css",
				"dots" : false,
				"icons" : false			
			}
	});

    elementsloaded=true;	
});

function setFieldsAndGo(kindofsearch){
	$("#offset").attr("value","1");
	onechecked=false;
	arrchecked= $(".catcheck");
	for(c=0;c<arrchecked.length;c++){
		if(arrchecked[c].checked){
			onechecked=true;
			break;
		}
	}
	
	if($("#gsearch").val()=="" && $("#ssq").val()=="" && $("#exsearch").val()=="" && ($("#wsearch1").val()=="" && $("#wsearch2").val()=="" && $("#wsearch3").val()=="" ) && $("#unwsearch").val()=="" && $("#hdfrom").val()=="" && $("#hdto").val()=="" && onechecked==false){
		alert("Vul een of meerdere zoektermen in.");	
		return;
	}
	
	
	

	if($("#hdquery").length==1){
		val=$("#hdquery").val();
	}else{
		val=$("#ssq").val();
	}

	if(val==""){
		val=$("#gsearch").val();
	}
	
	$("input[name='q']").attr("value",val);
	
	// setting date values
	if($("#date_from").datepicker( "getDate" )!=null)$("#hdfrom").attr("value",$("#date_from").datepicker( { dateFormat: 'yyyy-mm-dd' } ).val());
	if($("#date_to").datepicker( "getDate" )!=null)$("#hdto").attr("value",$("#date_to").datepicker( { dateFormat: 'yyyy-mm-dd' } ).val());
	// form submit
    if(kindofsearch==1){
        
        arrAdvQ=Array();
        arrOr=Array();
        
        if($("#gsearch").val()!="")arrAdvQ.push($("#gsearch").val());
        if($("#exsearch").val().length!=0)arrAdvQ.push("\""+$("#exsearch").val()+"\"");
        if($("#wsearch1").val().length!=0)arrOr.push("("+$("#wsearch1").val()+")");
        if($("#wsearch2").val().length!=0)arrOr.push("("+$("#wsearch2").val()+")");
        if($("#wsearch3").val().length!=0)arrOr.push("("+$("#wsearch3").val()+")");

        
        if(arrOr.length>0){
            orPart =" OR "+arrOr.join(' OR ');
        }
        if($("#unwsearch").val()!=""){
            arrW = $("#unwsearch").val().split(' ');
            vnq ="";
            $.each(arrW,function(index,value){
                vnq+="-"+value+" ";
            });
            arrAdvQ.push(vnq);
            
        }
        if(arrOr.length>0){
            strAdv="("+arrAdvQ.join(" ")+")"+orPart;
        }else{
            strAdv="("+arrAdvQ.join(" ")+")";
        }
        
        $("#ssq").attr("value",strAdv);
        $("#frmSrc").append("<input type='hidden' name='hdquery' id='hdquery' value=''>");
        $("#frmSrc").append("<input type='hidden' name='hddecodedquery' id='hddecodedquery' value='"+strAdv+"'>");
        
    }
	$("#frmSrc").submit();
}
function pinRightPanel(){

	resultsHeight= $("#resultsdiv").height();
	panelHeight= $(".rightPanel").height();
	if(panelHeight>resultsHeight){
		 $('.yui-u first').css('height',parseInt($('.rightPanel').css('height'))+20);
	}else{
		$('.yui-u').css('height',parseInt($('#resultsdiv').css('height'))+40);
	}
	 $(".rightPanel").pin({containerSelector: ".yui-u"});
}
function checkElement(chk){
	$("#offset").attr("value","1");
	if(!chk.checked && chk.id.indexOf("ch_tp")!=-1){// we are unchecking a topic!
		reset_marked_checks("topic",chk.id);
		return;
	}
	
	if(chk.id.substring(0,2)=="rs"){
		update_dyn_resources(chk.id);
	}else{
		update_topics_keywords(chk.id.split('_')[1],chk.id.split('_')[2]);	
	}

	$("#frmSrc").submit();
}
function update_topics_keywords(type,id){
	if(type=="kw"){
	 arr=document.getElementById('hdkeywords').value.split('_');hid='#hdkeywords';	}else{ arr=document.getElementById('hdtopics').value.split('_'); hid='#hdtopics';}
	if(arr[0]=="")arr.shift();
	if(jQuery.inArray(id,arr)!=-1){
		arr.splice(jQuery.inArray(id,arr),1);
	}else{
		arr.push(id);
	}

	if(arr[0]=="")arr.shift();
	if(type=="kw") $(hid).attr("value",arr.join('_')); else $(hid).attr("value",arr.join('_'));
	if($("#nlid").length>0){
		$("#frmSrc").append("<input type='hidden' name='hideresourcestree' id='hideresourcestree' value='1'>");
		$("#nlid").remove();
	}
	if($("#kA").length>0){
		$("#frmSrc").append("<input type='hidden' name='hideresourcestree' id='hideresourcestree' value='1'>");
		$("#kA").remove();
	}
}
function reset_marked_checks(scope,topicid){
	switch(scope){
		case "topic":	// when unchecking a certain topic
			// need to uncheck all the child keywords
			topicid=topicid.split('_')[2];
			childs=document.getElementById('ch_tp_'+topicid).parentNode.nextSibling.childNodes;
			for(c=0;c<childs.length;c++){
				chk=childs[c].childNodes[1].childNodes[1];
				chk.checked="";
				ark=document.getElementById('hdkeywords').value.split('_');
				kid=chk.id.split('_')[2];
				ark.splice(jQuery.inArray(kid,ark),1);
				document.getElementById('hdkeywords').value =ark.join('_');				
			}
			arr=document.getElementById('hdtopics').value.split('_');

			arr.splice(jQuery.inArray(topicid,arr),1);
			document.getElementById('hdtopics').value=arr.join('_');
			$('#ch_tp_'+topicid).attr("checked","");
			$("#frmSrc").submit();
			
		break;
		case "topics":	// when checking again 'show all' topics
			$('#hdtopics').attr("value","");
			$('#hdkeywords').attr("value","");
			$("#frmSrc").submit();		
		break;		
		case "resources":	// when checking agani 'show all' resources
			$('#hdtopics').attr("value","");
			$('#hdkeywords').attr("value","");
			$('#hdresources').attr("value","");
			$(".category").children("input").removeAttr("checked");
			$("#frmSrc").submit();
		break;
	}
}
function mark_topic_checkboxes(){

	arrT = document.getElementById('hdtopics').value;
	arrT = arrT.split("_");
	if(arrT[0]=="")arrT.shift();
	arrK = document.getElementById('hdkeywords').value;
	arrK = arrK.split("_");
	checked_topics=false;
	checked_keywords=false;
	//------------
	if(arrT[0]!=""){
		for(c=0;c<arrT.length;c++){
			checked_topics=true;
			document.getElementById('ch_tp_'+arrT[c]).checked="checked";
		}
	}
	//------------
	if(arrK[0]!=""){
		for (c=0;c<arrK.length;c++){
				checked_keywords=true;
				document.getElementById('ch_kw_'+arrK[c]).checked="checked";
				//check also parent topic node
				topicCheckbox = document.getElementById('ch_kw_'+arrK[c]).parentNode.parentNode.parentNode.previousSibling.childNodes[1];
				//topicCheckbox.checked="checked";
				topicId=topicCheckbox.id.split('_')[2];	
				// open nodes
				childNodeList = topicCheckbox.parentNode.parentNode;
				childNodeList.className="jstree_open";
			
		}
	}
	//------------
	if(checked_topics==false && checked_keywords==false){
		document.getElementById('challtopics').checked="checked";
	}else{
		document.getElementById('challtopics').checked="";
	}
}
function update_dyn_resources(rsid){
	
	v=$("#hdresources").val();
	arr= v.split(',');
	if(arr[0]=="rs_")arr.shift();

	parents=$("#"+rsid).parentsUntil("#restr","ul");
	for(c=0;c<parents.length;c++){
		t_rsid="rs_"+parents[c].id.substr(3,parents[c].id.length);
		if(jQuery.inArray(t_rsid,arr)!=-1)arr.splice(jQuery.inArray(t_rsid,arr),1);
		if($("#"+t_rsid).attr("checked")=="checked")$("#"+t_rsid).attr("checked","");
	}
	
	resname=rsid.substr(3,rsid.length);
	if(jQuery.inArray(rsid,arr)!=-1){
		arr.splice(jQuery.inArray(rsid,arr),1);
		$("#advresource_"+resname).removeAttr("checked");
	}else{
		arr.push(rsid);
	}

	//arr.push(rsid);
	$('#hdresources').attr("value",arr.join(','));
}
function mark_resources_checkboxes(){
	resselected=false;	
	v=$("#hdresources").val();
	arr=v.split(',');
	
	/*totalResources=$("input[id^='rs_']");
	if(parseInt(arr.length-1) == totalResources.length){
		console.log("All resources are checked,check 'Show All'");
		$("#challresources").attr("checked","checked");
		$("input[id^='rs_']").removeAttr("checked");
		$("#hdresources").attr("value","");
		return;
	} */
	
	if(arr[0]=="")arr.shift();
	for(c=0;c<arr.length;c++){

		$("#"+arr[c]).attr("checked","checked");
		parents=$("#"+arr[c]).parentsUntil("#restr","ul");
		for(d=0;d<parents.length;d++){	
			if($('#rft'+parents[d].id.substr(3,parents[d].id.length)).css("display")!="block"){
				deploy_retract_node('i'+parents[d].id.substr(3,parents[d].id.length),'rft'+parents[d].id.substr(3,parents[d].id.length));
			}
		}
		num =arr[c].substr(3,arr[c].length);
		if($('#rft'+num).length>0 && $('#rft'+num).css("display")!="block"){
			deploy_retract_node('i'+num,'rft'+num);
		}
		resselected=true;
	}

	if(resselected!=true){
		$("#challresources").attr("checked","checked");
	}
}
function deploy_retract_node(icon,list){

	//list.style.display="none";
	if($("#"+icon).attr("src")=="/images/arrow_tree_closed.png"){
		$("#"+icon).attr("src","/images/arrow_tree_open.png");
		$("#"+list ).children("li").css( "display", "block" );

		$("#"+list ).attr("style","display:block");
		
	}else{
		$("#"+icon).attr("src","/images/arrow_tree_closed.png");
		$("#"+list ).attr("style","display:none");
		$("#"+list ).children("li").css( "display", "none" );
		
	}	
}
function rec_close_leaves(list,r){
	uls = $(".ulCollapsable").css("display","none");
}
function deploy_retract_advsearch(){

	if($("#advSearchBox").css("display")=="block"){
		$("#as_cross").attr("class","ui-icon ui-icon-triangle-1-s");
		$("#advSearchBox").css("display","none");
        $("#ssq").css("visibility","visible");
      
        $("#searchbutton").css("visibility","visible");
        
        
        setTimeout(function(){
            $("#ssq").focus();
        }, 1);
        
        render_complex_query();
        $("#ssq").val($("#hddecodedquery").val());
	}else{
		$("#as_cross").attr("class","ui-icon ui-icon-close");
		$("#advSearchBox").css("display","block");
        $("#ssq").css("visibility","hidden");
        $("#ssq").val("");
        $("#searchbutton").css("visibility","hidden");
		
        setTimeout(function(){
            $("#gsearch").focus();
        }, 1);
        
	}
}
function update_restree(rid){
    if($("#advresource_"+rid).attr("checked")==false || $("#advresource_"+rid).attr("checked")==undefined || $("#advresource_"+rid).attr("checked")==""){
        $("#rs_"+rid).attr("checked","checked");
    }else{
        $("#rs_"+rid).attr("checked","");
    }
    $('#hdresources').attr("value","");

    $('#frmSrc').attr("action","");
}
function render_complex_query(){

    arrAdvQ=Array();
    arrOr=Array();
    
    if($("#gsearch").val()!="")arrAdvQ.push($("#gsearch").val());
    if($("#exsearch").val().length!=0)arrAdvQ.push("\""+$("#exsearch").val()+"\"");
    if($("#wsearch1").val().length!=0)arrOr.push("("+$("#wsearch1").val()+")");
    if($("#wsearch2").val().length!=0)arrOr.push("("+$("#wsearch2").val()+")");
    if($("#wsearch3").val().length!=0)arrOr.push("("+$("#wsearch3").val()+")");

    if(arrOr.length>0){
        orPart =" OR "+arrOr.join(' OR ');
    }
	
    if($("#unwsearch").val()!=""){
        arrW = $("#unwsearch").val().split(' ');
        vnq ="";
        $.each(arrW,function(index,value){
            vnq+="-"+value+" ";
        });
        arrAdvQ.push(vnq);
    }
	
    if(arrOr.length>0){
        strAdv="("+arrAdvQ.join(" ")+")"+orPart;
    }else{
        strAdv="("+arrAdvQ.join(" ")+")";
    }
    $("#ssq").attr("value",strAdv);
	
	if($("#hdddecodedquery").length>0)
		$("#hdddecodedquery").attr("value",strAdv);
	else
		$("#frmSrc").append("<input type='hidden' name='hddecodedquery' id='hddecodedquery' value='"+strAdv+"'>");
}
function advancedSearch(){
deploy_retract_advsearch();$('.rightPanel').pin({containerSelector:'.yui-u'});	
}
</script>

</body>
</html>