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<!--
###
Dutch Tax Taxonomy: NT20_20260218
Repository:         NT20_BD2026_20260218
Rules:              bg-nt20-20260218-Erf-20251125.rer
Generator:          MDA-RE, Release 2024.11.11.26512
Generated:          2025-11-25T12:43:33
Filename:           bd-erf-aangifte-2026-bg-for.xml
###
-->
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    <variable:factVariable xlink:type="resource" xlink:label="BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf_264" xlink:title="BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf_264" id="BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf_264" bindAsSequence="true" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_270" xlink:title="Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_270" id="Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_270" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_272" xlink:title="Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_272" id="Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_272" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg_275" xlink:title="Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg_275" id="Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg_275" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg_276" xlink:title="Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg_276" id="Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg_276" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Waarde_going_concern_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_tlf_279" xlink:title="Waarde_going_concern_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_tlf_279" id="Waarde_going_concern_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_tlf_279" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Waarde_going_concern_objectieve_onderneming_bedrijfsopvolging_282" xlink:title="Waarde_going_concern_objectieve_onderneming_bedrijfsopvolging_282" id="Waarde_going_concern_objectieve_onderneming_bedrijfsopvolging_282" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_onderneming_bij_tbs_pand_287" xlink:title="BSN_RSIN_onderneming_bij_tbs_pand_287" id="BSN_RSIN_onderneming_bij_tbs_pand_287" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_overledene_nog_niet_verdeelde_erfenis_292" xlink:title="BSN_overledene_nog_niet_verdeelde_erfenis_292" id="BSN_overledene_nog_niet_verdeelde_erfenis_292" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_onderneming_tpf_296" xlink:title="BSN_RSIN_onderneming_tpf_296" id="BSN_RSIN_onderneming_tpf_296" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_eerder_overleden_partner_302" xlink:title="BSN_eerder_overleden_partner_302" id="BSN_eerder_overleden_partner_302" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_bewoner_geschonken_verkochte_woning_306" xlink:title="BSN_bewoner_geschonken_verkochte_woning_306" id="BSN_bewoner_geschonken_verkochte_woning_306" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_onderneming_beding_310" xlink:title="BSN_RSIN_onderneming_beding_310" id="BSN_RSIN_onderneming_beding_310" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="RSIN_BV_NV_periodieke_uitkering_315" xlink:title="RSIN_BV_NV_periodieke_uitkering_315" id="RSIN_BV_NV_periodieke_uitkering_315" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Indicatie_onroerende_zaak_geheel_verhuurd_320" xlink:title="Indicatie_onroerende_zaak_geheel_verhuurd_320" id="Indicatie_onroerende_zaak_geheel_verhuurd_320" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Onroerende_zaak_huurbedrag_323" xlink:title="Onroerende_zaak_huurbedrag_323" id="Onroerende_zaak_huurbedrag_323" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Indicatie_rente_vordering_betaald_327" xlink:title="Indicatie_rente_vordering_betaald_327" id="Indicatie_rente_vordering_betaald_327" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Rentepercentage_vordering_330" xlink:title="Rentepercentage_vordering_330" id="Rentepercentage_vordering_330" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="WOZ_waarde_1_januari_2010_geschonken_verkochte_woning_334" xlink:title="WOZ_waarde_1_januari_2010_geschonken_verkochte_woning_334" id="WOZ_waarde_1_januari_2010_geschonken_verkochte_woning_334" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Datum_akte_van_overdracht_geschonken_verkochte_woning_337" xlink:title="Datum_akte_van_overdracht_geschonken_verkochte_woning_337" id="Datum_akte_van_overdracht_geschonken_verkochte_woning_337" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_ontvanger_schenking_op_papier_341" xlink:title="BSN_RSIN_ontvanger_schenking_op_papier_341" id="BSN_RSIN_ontvanger_schenking_op_papier_341" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel_345" xlink:title="BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel_345" id="BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel_345" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_ontvanger_uitkering_verzekering_350" xlink:title="BSN_RSIN_ontvanger_uitkering_verzekering_350" id="BSN_RSIN_ontvanger_uitkering_verzekering_350" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_eigenaar_geschonken_verkochte_woning_355" xlink:title="BSN_RSIN_eigenaar_geschonken_verkochte_woning_355" id="BSN_RSIN_eigenaar_geschonken_verkochte_woning_355" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel_360" xlink:title="BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel_360" id="BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel_360" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel_365" xlink:title="BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel_365" id="BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel_365" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_verkrijger_vermogensbestanddeel_beding_370" xlink:title="BSN_RSIN_verkrijger_vermogensbestanddeel_beding_370" id="BSN_RSIN_verkrijger_vermogensbestanddeel_beding_370" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_verkrijger_onderneming_beding_375" xlink:title="BSN_RSIN_verkrijger_onderneming_beding_375" id="BSN_RSIN_verkrijger_onderneming_beding_375" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_verkrijger_schenking_380" xlink:title="BSN_RSIN_verkrijger_schenking_380" id="BSN_RSIN_verkrijger_schenking_380" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_aandeelhouder_BV_NV_385" xlink:title="BSN_RSIN_aandeelhouder_BV_NV_385" id="BSN_RSIN_aandeelhouder_BV_NV_385" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_ontvanger_lijfrente_390" xlink:title="BSN_RSIN_ontvanger_lijfrente_390" id="BSN_RSIN_ontvanger_lijfrente_390" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_ontvanger_pensioen_395" xlink:title="BSN_RSIN_ontvanger_pensioen_395" id="BSN_RSIN_ontvanger_pensioen_395" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_insteller_tweetrapsmaking_400" xlink:title="BSN_insteller_tweetrapsmaking_400" id="BSN_insteller_tweetrapsmaking_400" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_verwachter_tweetrapsmaking_404" xlink:title="BSN_RSIN_verwachter_tweetrapsmaking_404" id="BSN_RSIN_verwachter_tweetrapsmaking_404" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_onderneming_tpf_409" xlink:title="BSN_RSIN_onderneming_tpf_409" id="BSN_RSIN_onderneming_tpf_409" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_414" xlink:title="BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_414" id="BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_414" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Waarde_legaat_tpf_418" xlink:title="Waarde_legaat_tpf_418" id="Waarde_legaat_tpf_418" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Rechtsvorm_onderneming_tpfu_424" xlink:title="Rechtsvorm_onderneming_tpfu_424" id="Rechtsvorm_onderneming_tpfu_424" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Gemeenschappelijk_vermogen_aanmerkelijk_belang_aandelen_tpfu_427" xlink:title="Gemeenschappelijk_vermogen_aanmerkelijk_belang_aandelen_tpfu_427" id="Gemeenschappelijk_vermogen_aanmerkelijk_belang_aandelen_tpfu_427" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Prive_vermogen_aanmerkelijk_belang_aandelen_tpfu_429" xlink:title="Prive_vermogen_aanmerkelijk_belang_aandelen_tpfu_429" id="Prive_vermogen_aanmerkelijk_belang_aandelen_tpfu_429" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Gemeenschappelijk_vermogen_ander_ondernemingsvermogen_tpfu_434" xlink:title="Gemeenschappelijk_vermogen_ander_ondernemingsvermogen_tpfu_434" id="Gemeenschappelijk_vermogen_ander_ondernemingsvermogen_tpfu_434" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Prive_vermogen_ander_ondernemingsvermogen_tpfu_436" xlink:title="Prive_vermogen_ander_ondernemingsvermogen_tpfu_436" id="Prive_vermogen_ander_ondernemingsvermogen_tpfu_436" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Nadere_omschrijving_roerende_zaak_lijst_tpf_440" xlink:title="Nadere_omschrijving_roerende_zaak_lijst_tpf_440" id="Nadere_omschrijving_roerende_zaak_lijst_tpf_440" bindAsSequence="true" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_RSIN_gehele_vermogen_naar_een_persoon_445" xlink:title="BSN_RSIN_gehele_vermogen_naar_een_persoon_445" id="BSN_RSIN_gehele_vermogen_naar_een_persoon_445" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="Waarde_legitieme_portie_verkrijger_wel_aangifte_450" xlink:title="Waarde_legitieme_portie_verkrijger_wel_aangifte_450" id="Waarde_legitieme_portie_verkrijger_wel_aangifte_450" bindAsSequence="false" fallbackValue="0" />
    <variable:factVariable xlink:type="resource" xlink:label="Indicatie_verkrijger_wel_aangifte_is_legitimaris_453" xlink:title="Indicatie_verkrijger_wel_aangifte_is_legitimaris_453" id="Indicatie_verkrijger_wel_aangifte_is_legitimaris_453" bindAsSequence="false" fallbackValue="()" />
    <variable:factVariable xlink:type="resource" xlink:label="BSN_legitieme_portie_ten_laste_van_457" xlink:title="BSN_legitieme_portie_ten_laste_van_457" id="BSN_legitieme_portie_ten_laste_van_457" bindAsSequence="false" fallbackValue="()" />
    <variable:generalVariable xlink:type="resource" xlink:label="Identificatienummer_6" xlink:title="Identificatienummer_6" id="Identificatienummer_6" bindAsSequence="false" select="//xbrli:context/xbrli:entity/xbrli:identifier" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_12" xlink:title="BG_precon_12" id="BG_precon_12" test="($BSN_eerder_overleden_partner_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_25" xlink:title="BG_precon_25" id="BG_precon_25" test="($Datum_testament_ondertekening_erflater_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_30" xlink:title="BG_precon_30" id="BG_precon_30" test="($Datum_afspraak_afwijkend_rentepercentage_vordering_andere_verkrijgers_op_verkrijger_gehele_vermogen instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_36" xlink:title="BG_precon_36" id="BG_precon_36" test="($Datum_beeindiging_lijfrente_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_42" xlink:title="BG_precon_42" id="BG_precon_42" test="($Datum_ingang_afspraak_geschonken_verkochte_vermogensbestanddeel_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_48" xlink:title="BG_precon_48" id="BG_precon_48" test="($Overlijdensdatum_insteller_tweetrapsmaking_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_53" xlink:title="BG_precon_53" id="BG_precon_53" test="($Datum_overlijden_eerder_overleden_partner_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_59" xlink:title="BG_precon_59" id="BG_precon_59" test="(($BSN_overledene_nog_niet_verdeelde_erfenis_tpf instance of node()) and ($Identificatienummer_belastingplichtige_tpf instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_b_precon_69" xlink:title="BG_b_precon_69" id="BG_b_precon_69" test="($Identificatienummer_belastingplichtige instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_c_precon_72" xlink:title="BG_c_precon_72" id="BG_c_precon_72" test="($Beconnummer_intermediair_aangever instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_b_precon_83" xlink:title="BG_b_precon_83" id="BG_b_precon_83" test="($BSN_RSIN_contactpersoon instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_c_precon_86" xlink:title="BG_c_precon_86" id="BG_c_precon_86" test="($Beconnummer_contactpersoon instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_103" xlink:title="BG_precon_103" id="BG_precon_103" test="(($Teller_erfdeel_verkrijger_fbvleeg instance of node()) and ($Noemer_erfdeel_verkrijger_fbvleeg instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_112" xlink:title="BG_precon_112" id="BG_precon_112" test="(($Onroerende_zaak_verhuurde_m2_fbvleeg instance of node()) and ($Onroerende_zaak_totaal_m2_fbvleeg instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_119" xlink:title="BG_precon_119" id="BG_precon_119" test="$Indicatie_overledene_had_huwelijkse_of_partnerschapsvoorwaarden = true()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_126" xlink:title="BG_precon_126" id="BG_precon_126" test="$Indicatie_had_de_overledene_kinderen = true()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_133" xlink:title="BG_precon_133" id="BG_precon_133" test="$Indicatie_kind_overledene_eerder_overleden = true()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_138" xlink:title="BG_precon_138" id="BG_precon_138" test="($Datum_wettelijke_verdeling_ongedaan_gemaakt instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_145" xlink:title="BG_precon_145" id="BG_precon_145" test="(($Datum_afspraak_afwijking_wettelijke_rentepercentage instance of node()) and ($Datum_ondertekening_aangever_tpf instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_151" xlink:title="BG_precon_151" id="BG_precon_151" test="($Datum_beeindiging_pensioen_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_160" xlink:title="BG_precon_160" id="BG_precon_160" test="($BSN_RSIN_verkrijger instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_165" xlink:title="BG_precon_165" id="BG_precon_165" test="($BSN_RSIN_contactpersoon instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_170" xlink:title="BG_precon_170" id="BG_precon_170" test="($BSN_RSIN_executeur instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_b_precon_179" xlink:title="BG_b_precon_179" id="BG_b_precon_179" test="($BSN_RSIN_executeur instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_c_precon_182" xlink:title="BG_c_precon_182" id="BG_c_precon_182" test="($Beconnummer_intermediar_executeur instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_186" xlink:title="BG_precon_186" id="BG_precon_186" test="($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_189" xlink:title="BG_precon_189" id="BG_precon_189" test="not(empty($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_194" xlink:title="BG_precon_194" id="BG_precon_194" test="($BSN_RSIN_legaat_ten_laste_van instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_199" xlink:title="BG_precon_199" id="BG_precon_199" test="$Indicatie_onroerende_zaak_serviceflat = true()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_207" xlink:title="BG_precon_207" id="BG_precon_207" test="not(empty($BSN_RSIN_ontvanger_schenking_op_papier_lijst_tpf))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_213" xlink:title="BG_precon_213" id="BG_precon_213" test="not(empty($Datum_akte_opgemaakt_geschonken_verkochte_woning_lijst_tpf))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_218" xlink:title="BG_precon_218" id="BG_precon_218" test="not(empty($BSN_insteller_tweetrapsmaking_lijst_tpf))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_223" xlink:title="BG_precon_223" id="BG_precon_223" test="$Indicatie_rangschikking_NSW_landgoed = true()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_230" xlink:title="BG_precon_230" id="BG_precon_230" test="$Indicatie_rangschikking_NSW_landgoed = false()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_235" xlink:title="BG_precon_235" id="BG_precon_235" test="$Indicatie_opengesteld_landgoed = false()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_248" xlink:title="BG_precon_248" id="BG_precon_248" test="(($Voorletters_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($Tussenvoegsel_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($Achternaam_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($Geboortedatum_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($Naam_instelling_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($Noemer_aandeel_verzoeker_faciliteit_natuurschoonwet instance of node()) or ($Teller_aandeel_verzoeker_faciliteit_natuurschoonwet instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_259" xlink:title="BG_precon_259" id="BG_precon_259" test="(($Teller_aandeel_verzoeker_faciliteit_natuurschoonwet_fbvleeg instance of node()) and ($Noemer_aandeel_verzoeker_faciliteit_natuurschoonwet_fbvleeg instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_267" xlink:title="BG_precon_267" id="BG_precon_267" test="not(empty($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_274" xlink:title="BG_precon_274" id="BG_precon_274" test="(($Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg instance of node()) and ($Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_fbvleeg instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_284" xlink:title="BG_precon_284" id="BG_precon_284" test="(($Waarde_going_concern_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_tlf instance of node()) and ($Waarde_going_concern_objectieve_onderneming_bedrijfsopvolging instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_289" xlink:title="BG_precon_289" id="BG_precon_289" test="($BSN_RSIN_onderneming_bij_tbs_pand instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_293" xlink:title="BG_precon_293" id="BG_precon_293" test="($BSN_overledene_nog_niet_verdeelde_erfenis instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_299" xlink:title="BG_precon_299" id="BG_precon_299" test="($BSN_RSIN_onderneming_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_303" xlink:title="BG_precon_303" id="BG_precon_303" test="($BSN_eerder_overleden_partner instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_307" xlink:title="BG_precon_307" id="BG_precon_307" test="($BSN_bewoner_geschonken_verkochte_woning instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_312" xlink:title="BG_precon_312" id="BG_precon_312" test="($BSN_RSIN_onderneming_beding instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_317" xlink:title="BG_precon_317" id="BG_precon_317" test="($RSIN_BV_NV_periodieke_uitkering instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_322" xlink:title="BG_precon_322" id="BG_precon_322" test="$Onroerende_zaak_huurbedrag &gt; 0" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_329" xlink:title="BG_precon_329" id="BG_precon_329" test="$Rentepercentage_vordering &gt; 0" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_336" xlink:title="BG_precon_336" id="BG_precon_336" test="$Datum_akte_van_overdracht_geschonken_verkochte_woning &lt;  xs:date(&quot;2010-01-01&quot;)" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_342" xlink:title="BG_precon_342" id="BG_precon_342" test="($BSN_RSIN_ontvanger_schenking_op_papier instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_347" xlink:title="BG_precon_347" id="BG_precon_347" test="($BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_352" xlink:title="BG_precon_352" id="BG_precon_352" test="($BSN_RSIN_ontvanger_uitkering_verzekering instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_357" xlink:title="BG_precon_357" id="BG_precon_357" test="($BSN_RSIN_eigenaar_geschonken_verkochte_woning instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_362" xlink:title="BG_precon_362" id="BG_precon_362" test="($BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_367" xlink:title="BG_precon_367" id="BG_precon_367" test="($BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_372" xlink:title="BG_precon_372" id="BG_precon_372" test="($BSN_RSIN_verkrijger_vermogensbestanddeel_beding instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_377" xlink:title="BG_precon_377" id="BG_precon_377" test="($BSN_RSIN_verkrijger_onderneming_beding instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_382" xlink:title="BG_precon_382" id="BG_precon_382" test="($BSN_RSIN_verkrijger_schenking instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_387" xlink:title="BG_precon_387" id="BG_precon_387" test="($BSN_RSIN_aandeelhouder_BV_NV instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_392" xlink:title="BG_precon_392" id="BG_precon_392" test="($BSN_RSIN_ontvanger_lijfrente instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_397" xlink:title="BG_precon_397" id="BG_precon_397" test="($BSN_RSIN_ontvanger_pensioen instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_401" xlink:title="BG_precon_401" id="BG_precon_401" test="($BSN_insteller_tweetrapsmaking instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_406" xlink:title="BG_precon_406" id="BG_precon_406" test="($BSN_RSIN_verwachter_tweetrapsmaking instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_411" xlink:title="BG_precon_411" id="BG_precon_411" test="($BSN_RSIN_onderneming_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_415" xlink:title="BG_precon_415" id="BG_precon_415" test="($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_421" xlink:title="BG_precon_421" id="BG_precon_421" test="($Waarde_legaat_tpf instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_426" xlink:title="BG_precon_426" id="BG_precon_426" test="(($Gemeenschappelijk_vermogen_aanmerkelijk_belang_aandelen_tpfu instance of node()) or ($Prive_vermogen_aanmerkelijk_belang_aandelen_tpfu instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_433" xlink:title="BG_precon_433" id="BG_precon_433" test="(($Gemeenschappelijk_vermogen_ander_ondernemingsvermogen_tpfu instance of node()) or ($Prive_vermogen_ander_ondernemingsvermogen_tpfu instance of node()))" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_447" xlink:title="BG_precon_447" id="BG_precon_447" test="($BSN_RSIN_gehele_vermogen_naar_een_persoon instance of node())" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_452" xlink:title="BG_precon_452" id="BG_precon_452" test="$Indicatie_verkrijger_wel_aangifte_is_legitimaris = true()" />
    <variable:precondition xlink:type="resource" xlink:label="BG_precon_459" xlink:title="BG_precon_459" id="BG_precon_459" test="($BSN_legitieme_portie_ten_laste_van instance of node())" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624394_01_BG" xlink:title="N624394_01_BG" id="N624394_01_BG" test="(not($Identificatienummer_belastingplichtige_tpf instance of node()) or $Identificatienummer != $Identificatienummer_belastingplichtige_tpf)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2034968_BG" xlink:title="N2034968_BG" id="N2034968_BG" test="(not($BSN_eerder_overleden_partner_tpf instance of node()) or $Identificatienummer != $BSN_eerder_overleden_partner_tpf)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2034969_BG" xlink:title="N2034969_BG" id="N2034969_BG" test="(not($BSN_RSIN_verkrijger_tpf instance of node()) or $Identificatienummer != $BSN_RSIN_verkrijger_tpf)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624768_01_BG" xlink:title="N624768_01_BG" id="N624768_01_BG" test="$Datum_testament_ondertekening_erflater_tpf &lt;= $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624748_01_BG" xlink:title="N624748_01_BG" id="N624748_01_BG" test="$Datum_afspraak_afwijkend_rentepercentage_vordering_andere_verkrijgers_op_verkrijger_gehele_vermogen &gt; $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624794_01_BG" xlink:title="N624794_01_BG" id="N624794_01_BG" test="$Datum_beeindiging_lijfrente_tpf &gt; $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625063_01_BG" xlink:title="N625063_01_BG" id="N625063_01_BG" test="$Datum_ingang_afspraak_geschonken_verkochte_vermogensbestanddeel_tpf &lt;= $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625112_01_BG" xlink:title="N625112_01_BG" id="N625112_01_BG" test="$Overlijdensdatum_insteller_tweetrapsmaking_tpf &lt; $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625006_01_BG" xlink:title="N625006_01_BG" id="N625006_01_BG" test="$Datum_overlijden_eerder_overleden_partner_tpf &lt; $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624406_01_BG" xlink:title="N624406_01_BG" id="N624406_01_BG" test="(not($BSN_overledene_nog_niet_verdeelde_erfenis_tpf instance of node()) or not($Identificatienummer_belastingplichtige_tpf instance of node()) or $BSN_overledene_nog_niet_verdeelde_erfenis_tpf != $Identificatienummer_belastingplichtige_tpf)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037531_BG_a" xlink:title="N2037531_BG_a" id="N2037531_BG_a" test="((count ( $Identificatienummer_belastingplichtige )) + (count ( $Beconnummer_intermediair_aangever )) + (count ( $Notaris_protocolnummer ))) &lt;= 1" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037531_BG_b" xlink:title="N2037531_BG_b" id="N2037531_BG_b" test="(string-length($Identificatienummer_belastingplichtige) = 9 and string(number(substring($Identificatienummer_belastingplichtige,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($Identificatienummer_belastingplichtige, $i, 1)) * (10 - $i)) mod 11), substring($Identificatienummer_belastingplichtige, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037531_BG_c" xlink:title="N2037531_BG_c" id="N2037531_BG_c" test="(string(number($Beconnummer_intermediair_aangever)) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 5) return number(substring($Beconnummer_intermediair_aangever, $i, 1)) * (7 - $i)) mod 11), substring($Beconnummer_intermediair_aangever, 6, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2031230_BG_a" xlink:title="N2031230_BG_a" id="N2031230_BG_a" test="((count ( $Beconnummer_contactpersoon )) + (count ( $BSN_RSIN_contactpersoon )) + (count ( $Protocolnummer_notaris_contactpersoon ))) &lt;= 1" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2031230_BG_b" xlink:title="N2031230_BG_b" id="N2031230_BG_b" test="(string-length($BSN_RSIN_contactpersoon) = 9 and string(number(substring($BSN_RSIN_contactpersoon,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_contactpersoon, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_contactpersoon, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2031230_BG_c" xlink:title="N2031230_BG_c" id="N2031230_BG_c" test="(string(number($Beconnummer_contactpersoon)) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 5) return number(substring($Beconnummer_contactpersoon, $i, 1)) * (7 - $i)) mod 11), substring($Beconnummer_contactpersoon, 6, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039615_BG" xlink:title="N2039615_BG" id="N2039615_BG" test="((every $x in $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf satisfies (count( $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf[. eq $x] )&lt;2)) and (every $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf_x in $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf satisfies ((not($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf_x instance of node()) or not($BSN_RSIN_verkrijger_tpf instance of node()) or $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf_x != $BSN_RSIN_verkrijger_tpf))) and (every $x in $BSN_RSIN_verkrijger_lijst_tpf satisfies (count( $BSN_RSIN_verkrijger_lijst_tpf[. eq $x] )&lt;2)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2031464_BG" xlink:title="N2031464_BG" id="N2031464_BG" test="((count( $Relatiecode_verkrijger_met_overledene_lijst_tpf[. eq  &quot;01P&quot;  ])) + (count( $Relatiecode_verkrijger_met_overledene_lijst_tpf[. eq  &quot;065&quot;  ]))) &lt;= 1" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2035482_BG" xlink:title="N2035482_BG" id="N2035482_BG" test="$Teller_erfdeel_verkrijger &lt;= $Noemer_erfdeel_verkrijger" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624890_01_BG" xlink:title="N624890_01_BG" id="N624890_01_BG" test="$Onroerende_zaak_verhuurde_m2 &lt;= $Onroerende_zaak_totaal_m2" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2035718_BG" xlink:title="N2035718_BG" id="N2035718_BG" test="($Indicatie_finaal_verrekenbeding instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624753_01_BG" xlink:title="N624753_01_BG" id="N624753_01_BG" test="($Indicatie_kind_overledene_eerder_overleden instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624754_01_BG" xlink:title="N624754_01_BG" id="N624754_01_BG" test="($Indicatie_heeft_overleden_kind_kinderen instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624758_01_BG" xlink:title="N624758_01_BG" id="N624758_01_BG" test="$Datum_wettelijke_verdeling_ongedaan_gemaakt &gt;= $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624760_01_BG" xlink:title="N624760_01_BG" id="N624760_01_BG" test="($Datum_afspraak_afwijking_wettelijke_rentepercentage &gt; $Datum_overlijden and $Datum_afspraak_afwijking_wettelijke_rentepercentage &lt;= $Datum_ondertekening_aangever_tpf)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N643076_01_BG" xlink:title="N643076_01_BG" id="N643076_01_BG" test="$Datum_beeindiging_pensioen_tpf &gt; $Datum_overlijden" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625060_01_BG" xlink:title="N625060_01_BG" id="N625060_01_BG" test="(every $x in $BSN_bewoner_geschonken_verkochte_woning_lijst_tpf satisfies (count( $BSN_bewoner_geschonken_verkochte_woning_lijst_tpf[. eq $x] )&lt;2))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2031234_BG" xlink:title="N2031234_BG" id="N2031234_BG" test="(string-length($BSN_RSIN_verkrijger) = 9 and string(number(substring($BSN_RSIN_verkrijger,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verkrijger, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verkrijger, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037510_BG" xlink:title="N2037510_BG" id="N2037510_BG" test="(string-length($Identificatienummer) = 9 and string(number(substring($Identificatienummer,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($Identificatienummer, $i, 1)) * (10 - $i)) mod 11), substring($Identificatienummer, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039568_BG" xlink:title="N2039568_BG" id="N2039568_BG" test="(not($BSN_RSIN_contactpersoon instance of node()) or $BSN_RSIN_contactpersoon != $Identificatienummer)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039570_BG" xlink:title="N2039570_BG" id="N2039570_BG" test="(not($BSN_RSIN_executeur instance of node()) or $BSN_RSIN_executeur != $Identificatienummer)" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039572_BG_a" xlink:title="N2039572_BG_a" id="N2039572_BG_a" test="(count ( $Beconnummer_intermediar_executeur )) + (count ( $Protocolnummer_notaris_executeur )) + (count ( $BSN_RSIN_executeur )) &lt;= 1" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039572_BG_b" xlink:title="N2039572_BG_b" id="N2039572_BG_b" test="(string-length($BSN_RSIN_executeur) = 9 and string(number(substring($BSN_RSIN_executeur,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_executeur, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_executeur, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039572_BG_c" xlink:title="N2039572_BG_c" id="N2039572_BG_c" test="(string(number($Beconnummer_intermediar_executeur)) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 5) return number(substring($Beconnummer_intermediar_executeur, $i, 1)) * (7 - $i)) mod 11), substring($Beconnummer_intermediar_executeur, 6, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039619_BG" xlink:title="N2039619_BG" id="N2039619_BG" test="(string-length($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan) = 9 and string(number(substring($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039618_BG" xlink:title="N2039618_BG" id="N2039618_BG" test="(every $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf_x in $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf satisfies ((not($BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf_x instance of node()) or $BSN_RSIN_verkrijger_geen_aangifte_voor_gedaan_lijst_tpf_x != $Identificatienummer)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041606_BG" xlink:title="N2041606_BG" id="N2041606_BG" test="(string-length($BSN_RSIN_legaat_ten_laste_van) = 9 and string(number(substring($BSN_RSIN_legaat_ten_laste_van,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_legaat_ten_laste_van, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_legaat_ten_laste_van, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039678_BG" xlink:title="N2039678_BG" id="N2039678_BG" test="$Indicatie_onroerende_zaak_woning = true()" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039672_BG" xlink:title="N2039672_BG" id="N2039672_BG" test="(every $BSN_RSIN_ontvanger_schenking_op_papier_lijst_tpf_x in $BSN_RSIN_ontvanger_schenking_op_papier_lijst_tpf satisfies ((not($BSN_RSIN_ontvanger_schenking_op_papier_lijst_tpf_x instance of node()) or $BSN_RSIN_ontvanger_schenking_op_papier_lijst_tpf_x != $Identificatienummer)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041662_BG" xlink:title="N2041662_BG" id="N2041662_BG" test="(every $Datum_akte_opgemaakt_geschonken_verkochte_woning_lijst_tpf_x in $Datum_akte_opgemaakt_geschonken_verkochte_woning_lijst_tpf satisfies ($Datum_akte_opgemaakt_geschonken_verkochte_woning_lijst_tpf_x &lt;= $Datum_overlijden))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039684_BG" xlink:title="N2039684_BG" id="N2039684_BG" test="(every $BSN_insteller_tweetrapsmaking_lijst_tpf_x in $BSN_insteller_tweetrapsmaking_lijst_tpf satisfies ((not($BSN_insteller_tweetrapsmaking_lijst_tpf_x instance of node()) or $BSN_insteller_tweetrapsmaking_lijst_tpf_x != $Identificatienummer)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041527_BG" xlink:title="N2041527_BG" id="N2041527_BG" test="($Beschikkingsnummer_landgoed_natuurschoonwet instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041526_BG" xlink:title="N2041526_BG" id="N2041526_BG" test="($Datum_aanvraag_rangschikking_natuurschoonwet_landgoed instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041531_BG" xlink:title="N2041531_BG" id="N2041531_BG" test="($Bestemmingswaarde_landerijen_landgoed instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039688_BG" xlink:title="N2039688_BG" id="N2039688_BG" test="((($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet instance of node()) and (string-length($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet) = 9 and string(number(substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet, 9, 1))) and not($Achternaam_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Naam_instelling_verzoeker_faciliteit_natuurschoonwet instance of node())) or (($Achternaam_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Naam_instelling_verzoeker_faciliteit_natuurschoonwet instance of node()) and ($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet instance of node()) and (string-length($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet) = 9 and string(number(substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet, 9, 1)))) or (($Achternaam_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Naam_instelling_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet instance of node())) or (($Naam_instelling_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Achternaam_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Geboortedatum_verzoeker_faciliteit_natuurschoonwet instance of node()) and ($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet instance of node()) and (string-length($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet) = 9 and string(number(substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet, 9, 1)))) or (($Naam_instelling_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($BSN_RSIN_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Achternaam_verzoeker_faciliteit_natuurschoonwet instance of node()) and not($Geboortedatum_verzoeker_faciliteit_natuurschoonwet instance of node())))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041597_BG" xlink:title="N2041597_BG" id="N2041597_BG" test="$Teller_aandeel_verzoeker_faciliteit_natuurschoonwet &lt;= $Noemer_aandeel_verzoeker_faciliteit_natuurschoonwet" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2041666_BG" xlink:title="N2041666_BG" id="N2041666_BG" test="(every $BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf_x in $BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf satisfies ((not($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf_x instance of node()) or $BSN_verzoeker_bedrijfsopvolgingsfaciliteiten_lijst_tpf_x != $Identificatienummer)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2040439_BG" xlink:title="N2040439_BG" id="N2040439_BG" test="$Teller_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging &lt;= $Noemer_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2040448_BG" xlink:title="N2040448_BG" id="N2040448_BG" test="$Waarde_going_concern_overgedragen_deel_objectieve_onderneming_bedrijfsopvolging_tlf &lt;= $Waarde_going_concern_objectieve_onderneming_bedrijfsopvolging" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039777_BG" xlink:title="N2039777_BG" id="N2039777_BG" test="(string-length($BSN_RSIN_onderneming_bij_tbs_pand) = 9 and string(number(substring($BSN_RSIN_onderneming_bij_tbs_pand,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_onderneming_bij_tbs_pand, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_onderneming_bij_tbs_pand, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037530_BG" xlink:title="N2037530_BG" id="N2037530_BG" test="(string-length($BSN_overledene_nog_niet_verdeelde_erfenis) = 9 and string(number(substring($BSN_overledene_nog_niet_verdeelde_erfenis,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_overledene_nog_niet_verdeelde_erfenis, $i, 1)) * (10 - $i)) mod 11), substring($BSN_overledene_nog_niet_verdeelde_erfenis, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039774_BG" xlink:title="N2039774_BG" id="N2039774_BG" test="(string-length($BSN_RSIN_onderneming_tpf) = 9 and string(number(substring($BSN_RSIN_onderneming_tpf,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_onderneming_tpf, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_onderneming_tpf, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624854_01_BG" xlink:title="N624854_01_BG" id="N624854_01_BG" test="(string-length($BSN_eerder_overleden_partner) = 9 and string(number(substring($BSN_eerder_overleden_partner,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_eerder_overleden_partner, $i, 1)) * (10 - $i)) mod 11), substring($BSN_eerder_overleden_partner, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037693_BG" xlink:title="N2037693_BG" id="N2037693_BG" test="(string-length($BSN_bewoner_geschonken_verkochte_woning) = 9 and string(number(substring($BSN_bewoner_geschonken_verkochte_woning,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_bewoner_geschonken_verkochte_woning, $i, 1)) * (10 - $i)) mod 11), substring($BSN_bewoner_geschonken_verkochte_woning, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039703_BG" xlink:title="N2039703_BG" id="N2039703_BG" test="(string-length($BSN_RSIN_onderneming_beding) = 9 and string(number(substring($BSN_RSIN_onderneming_beding,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_onderneming_beding, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_onderneming_beding, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2040436_BG" xlink:title="N2040436_BG" id="N2040436_BG" test="(string-length($RSIN_BV_NV_periodieke_uitkering) = 9 and string(number(substring($RSIN_BV_NV_periodieke_uitkering,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($RSIN_BV_NV_periodieke_uitkering, $i, 1)) * (10 - $i)) mod 11), substring($RSIN_BV_NV_periodieke_uitkering, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624887_01_BG" xlink:title="N624887_01_BG" id="N624887_01_BG" test="($Indicatie_onroerende_zaak_geheel_verhuurd instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039679_BG" xlink:title="N2039679_BG" id="N2039679_BG" test="($Indicatie_rente_vordering_betaald instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625051_01_BG" xlink:title="N625051_01_BG" id="N625051_01_BG" test="($WOZ_waarde_1_januari_2010_geschonken_verkochte_woning instance of node())" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037556_BG" xlink:title="N2037556_BG" id="N2037556_BG" test="(string-length($BSN_RSIN_ontvanger_schenking_op_papier) = 9 and string(number(substring($BSN_RSIN_ontvanger_schenking_op_papier,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_ontvanger_schenking_op_papier, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_ontvanger_schenking_op_papier, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037699_BG" xlink:title="N2037699_BG" id="N2037699_BG" test="(string-length($BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel) = 9 and string(number(substring($BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_eigenaar_geschonken_verkochte_vermogensbestanddeel, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624733_11_BG" xlink:title="N624733_11_BG" id="N624733_11_BG" test="(string-length($BSN_RSIN_ontvanger_uitkering_verzekering) = 9 and string(number(substring($BSN_RSIN_ontvanger_uitkering_verzekering,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_ontvanger_uitkering_verzekering, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_ontvanger_uitkering_verzekering, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037692_BG" xlink:title="N2037692_BG" id="N2037692_BG" test="(string-length($BSN_RSIN_eigenaar_geschonken_verkochte_woning) = 9 and string(number(substring($BSN_RSIN_eigenaar_geschonken_verkochte_woning,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_eigenaar_geschonken_verkochte_woning, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_eigenaar_geschonken_verkochte_woning, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625084_01_BG" xlink:title="N625084_01_BG" id="N625084_01_BG" test="(string-length($BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel) = 9 and string(number(substring($BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_ontvanger_opbrengst_geschonken_verkochte_vermogensbestanddeel, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037703_BG" xlink:title="N2037703_BG" id="N2037703_BG" test="(string-length($BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel) = 9 and string(number(substring($BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_rechthebbende_verplichte_levering_uitgestelde_vermogensbestanddeel, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039708_BG" xlink:title="N2039708_BG" id="N2039708_BG" test="(string-length($BSN_RSIN_verkrijger_vermogensbestanddeel_beding) = 9 and string(number(substring($BSN_RSIN_verkrijger_vermogensbestanddeel_beding,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verkrijger_vermogensbestanddeel_beding, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verkrijger_vermogensbestanddeel_beding, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2039706_BG" xlink:title="N2039706_BG" id="N2039706_BG" test="(string-length($BSN_RSIN_verkrijger_onderneming_beding) = 9 and string(number(substring($BSN_RSIN_verkrijger_onderneming_beding,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verkrijger_onderneming_beding, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verkrijger_onderneming_beding, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2035895_BG" xlink:title="N2035895_BG" id="N2035895_BG" test="(string-length($BSN_RSIN_verkrijger_schenking) = 9 and string(number(substring($BSN_RSIN_verkrijger_schenking,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verkrijger_schenking, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verkrijger_schenking, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037737_BG" xlink:title="N2037737_BG" id="N2037737_BG" test="(string-length($BSN_RSIN_aandeelhouder_BV_NV) = 9 and string(number(substring($BSN_RSIN_aandeelhouder_BV_NV,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_aandeelhouder_BV_NV, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_aandeelhouder_BV_NV, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N624789_01_BG" xlink:title="N624789_01_BG" id="N624789_01_BG" test="(string-length($BSN_RSIN_ontvanger_lijfrente) = 9 and string(number(substring($BSN_RSIN_ontvanger_lijfrente,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_ontvanger_lijfrente, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_ontvanger_lijfrente, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037406_BG" xlink:title="N2037406_BG" id="N2037406_BG" test="(string-length($BSN_RSIN_ontvanger_pensioen) = 9 and string(number(substring($BSN_RSIN_ontvanger_pensioen,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_ontvanger_pensioen, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_ontvanger_pensioen, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N625038_01_BG" xlink:title="N625038_01_BG" id="N625038_01_BG" test="(string-length($BSN_insteller_tweetrapsmaking) = 9 and string(number(substring($BSN_insteller_tweetrapsmaking,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_insteller_tweetrapsmaking, $i, 1)) * (10 - $i)) mod 11), substring($BSN_insteller_tweetrapsmaking, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037713_BG" xlink:title="N2037713_BG" id="N2037713_BG" test="(string-length($BSN_RSIN_verwachter_tweetrapsmaking) = 9 and string(number(substring($BSN_RSIN_verwachter_tweetrapsmaking,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_verwachter_tweetrapsmaking, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_verwachter_tweetrapsmaking, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2040434_BG" xlink:title="N2040434_BG" id="N2040434_BG" test="(string-length($BSN_RSIN_onderneming_tpf) = 9 and string(number(substring($BSN_RSIN_onderneming_tpf,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_RSIN_onderneming_tpf, $i, 1)) * (10 - $i)) mod 11), substring($BSN_RSIN_onderneming_tpf, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
    <va:valueAssertion xlink:type="resource" xlink:label="N2037734_BG" xlink:title="N2037734_BG" id="N2037734_BG" test="(string-length($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten) = 9 and string(number(substring($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten,1,9))) != &quot;NaN&quot; and ends-with(string(sum(for $i in (1 to 8) return number(substring($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten, $i, 1)) * (10 - $i)) mod 11), substring($BSN_verzoeker_bedrijfsopvolgingsfaciliteiten, 9, 1)))" aspectModel="dimensional" implicitFiltering="true" />
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    <va:valueAssertion xlink:type="resource" xlink:label="N2046473_BG" xlink:title="N2046473_BG" id="N2046473_BG" test="((not($Rechtsvorm_onderneming_tpfu instance of node()) or $Rechtsvorm_onderneming_tpfu !=  &quot;bv&quot; ) and (not($Rechtsvorm_onderneming_tpfu instance of node()) or $Rechtsvorm_onderneming_tpfu !=  &quot;nv&quot; ))" aspectModel="dimensional" implicitFiltering="true" />
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