1.0Konings Matershttps://www.koningsmaters.nl/en/Konings Matershttps://www.koningsmaters.nl/en/author/productplus/rich600338<blockquote class="wp-embedded-content" data-secret="KXAbHBtFPM"><a href="https://www.koningsmaters.nl/en/inkomstenbelasting/verdeling-gezamenlijke-inkomensbestanddelen/">Verdeling gezamenlijke inkomensbestanddelen</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.koningsmaters.nl/en/inkomstenbelasting/verdeling-gezamenlijke-inkomensbestanddelen/embed/#?secret=KXAbHBtFPM" width="600" height="338" title="“Verdeling gezamenlijke inkomensbestanddelen” — Konings Maters" data-secret="KXAbHBtFPM" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.koningsmaters.nl/wp-includes/js/wp-embed.min.js </script> https://www.koningsmaters.nl/wp-content/uploads/2021/05/7fc5c9ba-142b-46a5-837d-819ffddb81c0.jpg800566De Wet IB 2001 bepaalt dat fiscale partners hun gemeenschappelijke inkomensbestanddelen onderling in hun jaarlijkse aangiften kunnen verdelen in iedere gewenste verhouding, zolang zij samen maar het totaal van de inkomsten aangeven. Als uitgangspunt geldt