Fiscale regeling voor research en development

WBSO: Research & Development Tax Credit

The WBSO (R&D tax credit) of the Ministry of Economic Affairs and Climate Policy is intended to provide entrepreneurs with an incentive to invest in research.

With the WBSO, companies can lower the wage costs for R&D and other R&D costs and expenditures, such as prototypes or research equipment. You can deduct the tax benefit in your tax return to the Netherlands Tax and Customs Administration. Companies pay less wage tax and lower national insurance contributions, and self-employed individuals can make use of a fixed deduction.

Applications
Applications must be received one month before the start of the period for which this facility is required. The application of self-employed entrepreneurs covers the period from the date of submission to the end of the calendar year.

Purpose of WBSO
For the purpose of this act, research and development is defined as:

  • development of technically new physical products, physical production processes, software or components thereof;
  • technical-scientific research seeking to explain phenomena in fields such as physics, chemistry, biotechnology, production technology and information and communication technology.

Requirements
Your R&D-development project must meet the following conditions before you can apply for the WBSO:

  • the proposed R&D activities take place in your own company;
  • the technological development is new to your organisation;
  • the development is accompanied by technical problems;
  • the R&D work has yet to take place (in other words, you must always submit a WBSO application in advance).

R&D tax deduction
You can find information regarding wage tax and social security contributions and R&D deduction on the website of the Netherlands Tax and Customs Administration (Belastingdienst). For questions about the settlement, please contact the Tax and Customs Administration helpline at (+31)800 05 43 or your regional tax office. The Customs and Tax Administration website features the address and phone number of your regional tax office.

Flexibility for WBSO communication and application regarding corona
Did you receive an R&D statement in 2019? Then you normally have to make a statement no later than 31 March 2020. Or do you want to apply for WBSO from 1 April? In connection with the corona crisis, it has been decided to make these deadlines less strict.

This gives you more time to communicate and requests to us. More info

More information
For more information about WBSO please visit the RVO website.