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Do 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.
What is the WBSO scheme?
The WBSO R&D tax credit scheme basically means businesses pay lower wage tax and lower national insurance contributions, and self-employed entrepreneurs can deduct an (annually set) fixed amount for R&D when filing their income tax return. Startups are given extra compensation for R&D work. 2 types of projects are supported:
- development projects of (parts of) technically new physical products, physical production processes or software
- technical-scientific research
Corona: new application for change in R&D plan
Did you get a WBSO statement for (part of) 2020 but did your plans change due to the corona crisis? Or did you apply for the WBSO scheme but have not yet gotten a statement? You can shorten the duration of your application and submit a new WBSO application. You must comply with the requirements (in Dutch). You can submit your new application through 30 September 2020.
When do you qualify?
If you want to apply for the WBSO R&D tax credit your company and your project have to meet certain requirements.
Eligible companies are:
- entrepreneurs who are subject to income tax and meet the Tax Administration’s hours criterion. They must spend at least 500 hours on R&D per calendar year.
- entrepreneurs who are subject to income tax and who have employees who do research and development work
- companies subject to corporate income tax (such as private and public limited companies) with employees doing research and development work
Public knowledge institutions are not eligible for the WBSO
Conditions for R&D projects
Your R&D project must meet several conditions, such as:
- you develop a product, production process, software programme or perform technical scientific research
- your project develops a technically new product
- your research or development project is done within the EU
- you solve technical problems yourself or, in case of technical scientific research, you seek an explanation for a phenomenon
If you are self-employed and you employ staff who carry out research and development, you can apply R&D tax credit for your own R&D hours as well as for those of your employees.
How to apply?
You can submit your application (in Dutch) to RVO via the online application portal eLoket (in Dutch) using eHerkenning (eRecognition) (assurance level 2+). You can apply for R&D tax credit at any time. You must however always submit an application in advance. Read more about the WBSO application process.
For more information on the R&D tax credit (WBSO) see the Tax and Customs Administration's Payroll Tax Allowances.
If you have a Message Box account, you may want to receive your WBSO orders digitally.