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If you run a company in the Netherlands that carries out research and development work (Speur- en Ontwikkelingswerk, S&O or R&D), you may be eligible for compensation of wage costs and additional costs under the WBSO scheme. This basically means you can claim a payroll tax reduction. Self-employed professionals can deduct an (annually set) fixed amount for R&D when filing their income tax return. Start-up business persons are given extra compensation for R&D work.
When do you qualify?
- Your company employs people responsible for R&D work.
- As a self-employed professional, you spend at least 500 hours on R&D per calendar year.
How to apply?
If you have a Message Box account, you may want to receive your WBSO orders digitally.