Applying for tax credit for research and development (R&D) made easier
Effective date: 1 January 2022
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What changes?
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.
For whom?
- entrepreneurs performing R&D projects
When?
This change in regulation is effective from 1 January 2022.