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Does your company carry out research and development services (Speur- en Ontwikkelingswerk, S&O)? From 1 January 2022, it will be easier to file your application for tax deduction. For instance, you will be able to file an application for a project that starts in the next calendar month. This way you can sooner file the expected extra hours, costs, and expenses for projects that were already granted.
R&D tax credit (S&O afdrachtvermindering) is better known as the WBSO R&D tax credit scheme. The WBSO compensates part of the wage costs and other expenses for your research and development work.
- entrepreneurs performing R&D projects
It is expected this change in regulation will come into force on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant(Government Gazette, in Dutch).