Maximum flat fee innovation box will rise to €100,000
There is a plan but the government has yet to decide
The government has proposed a change in rules. The proposal will also be debated in the Lower and Upper Houses of Parliament. The proposal may therefore still change, but it can be helpful to be aware of this in advance.
For whom?
entrepreneurs who develop innovations themselves and want to make use of the flat fee for the innovation box
What changes?
Did you develop innovations yourself with your company? If so, you may be able to claim a tax benefit on the profits from these innovations through the innovation box. The government aims to increase the maximum flat fee of the innovation box from €25,000 to €100,000. This will allow you to claim a greater tax benefit via the innovation box scheme.
The innovation box is a tax scheme under the corporate income tax. You can now, in certain situations (in Dutch), calculate the benefits from your innovations using a fixed percentage (the flat-rate scheme). This means you do not need to calculate precisely what benefit your company derives from the innovations you have developed yourself. For this benefit, you may assume 25% of the profit, currently subject to a maximum of €25,000.
When?
It is expected the increase in the maximum amount for the innovation box will take effect on 1 January 2027.