In short
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Maximum amount
Varies per project
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Remaining budget
Unlimited
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Applications open from
Continuous
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Applications open until
Continuous
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Subsidy percentage
Varies per project
WBSO in brief
- A tax incentive scheme for research and development (R&D).
- Aimed at Dutch companies of any size.
- Supports projects that contribute to technological innovation.
- Reduces the labor costs for R&D‐work.
- Managed by the Netherlands Enterprise Agency (RVO).
Innovation Box in brief
- A fiscal scheme intended to encourage innovative companies.
- Offers a reduced corporate tax rate on profits from innovative activities.
- Accessible to companies making profits from patents or WBSO‐projects.
- The goal is to promote research and development (R&D) in the Netherlands.
- The scheme is particularly advantageous for companies making significant R&D investments.
- Managed by the Tax Authorities.
Purpose: Incentivize companies to invest in R&D
The WBSO aims to stimulate companies to invest in Research and Development. This incentive is targeted at a broad range of sectors, including technology, ICT, life sciences, chemistry, and many more.
The Innovation Box encourages companies to engage in innovative activities by offering a reduced tax rate. It applies to income from innovative activities in various sectors.
For: different project types and (e.g.) patents
The WBSO subsidy has two categories: technical‐scientific research (TO) and development projects. TO‐projects aim to generate new technical and practical knowledge.
Development projects may focus on developing new or substantially improved products, production processes, or software, where the development is technically new for your company. In this context, WBSO can be requested for resolving concrete technical bottlenecks that arise during the development of the product, the production process, or the software.
The Innovation Box is aimed at the exploitation of intangible assets resulting from technical innovations. This includes, among other things, patents, software, and plant breeder’s rights.
Applying through RVO and the Tax Authorities
The WBSO subsidy can be applied for year‐round at the Netherlands Enterprise Agency (RVO). The assessment is based on the degree of technical innovation and the size of the costs and expenditures.
For the Innovation Box there is a separate application procedure with the Tax Authorities. This requires a detailed substantiation of the innovative activities and their value for the company. Enablemi knows exactly how to approach this.
Subsidy / Reduced tax rate
The subsidy amount of the WBSO depends on the number of hours spent on research and development work and the labor costs associated with it. The exact amount varies per project and can amount to substantial savings.
The Innovation Box offers a reduced corporate tax rate of 9% on the profit that results from innovative activities.
About this text: To make it clear and readable for you, we have rewritten the legal text of the scheme. That entails that no rights can be derived from this text. Just to be cautious.
Tip from Enablemi
The advantage that can be achieved with the WBSO depends strongly on the labor costs of the research and development project. We at Enablemi are happy to help you calculate your benefit.
For applying for the Innovation Box, a detailed substantiation of the innovative activities must be provided, including their value for the company. Enablemi is pleased to support your company with this application.
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