Eligible costs under the WBSO scheme include various types of expenses directly related to your R&D activities. Here are some examples: Labor Costs: Salaries of employees directly involved in R&D activities. Material Costs: Specific materials used for R&D projects. Equipment Depreciation: Depreciation of equipment used in R&D activities. Outsourced R&D: Costs for subcontracting R&D work to third parties that directly contribute to the project. Patent and Licensing Fees: Expenses for patents or licenses tied directly to the R&D work.

Discover examples of eligible costs under the WBSO scheme, including labor costs, material costs, equipment depreciation, outsourced R&D, and patent fees.

Examples of Eligible Costs for WBSO

Not all expenses qualify for WBSO benefits. The following are examples of ineligible costs: Routine Operational Costs: General business expenses not directly related to R&D, such as administrative salaries, office supplies, and utility bills. Sales and Marketing Expenses: Costs associated with promoting and selling products or services, including advertising, market research, and customer support. Maintenance and Upgrades: Routine maintenance and incremental upgrades to existing products or processes that do not involve significant technological innovation. Training Costs: Expenses related to employee training and professional development that are not directly tied to R&D activities. Consulting Fees: General consulting services that are not specifically focused on R&D projects or innovations. These exclusions ensure that WBSO benefits focus on supporting genuine research and development efforts that drive technological advancements.

Understand which expenses do not qualify for WBSO benefits, including routine operational costs, sales and marketing expenses, maintenance and upgrades, training costs, and consulting fees.

Exclusions for WBSO Benefits

When applying for WBSO benefits, you can choose to report either forfaitary costs or actual costs for your R&D activities. Here’s the difference between the two: Forfaitary Costs: These are standardized costs predetermined by the government. They simplify the reporting process as you do not need to provide detailed documentation for each expense. Forfaitary costs cover various R&D activities, including labor, materials, and other related expenses. The RVO grants €10 per R&D hour for the first 1,800 hours and €4 per hour for any additional hours beyond 1,800. The advantage of forfaitary costs is the ease of calculation and reduced administrative burden. Actual Costs: These are the real expenses incurred during your R&D activities. Reporting actual costs requires detailed documentation and proof of all expenses. This method can be more accurate and potentially offer higher benefits if your actual R&D costs are significant. However, it involves more rigorous record-keeping and substantiation.

Learn about the key differences between forfaitary costs and actual costs for WBSO benefits, including advantages and reporting requirements for each.

Eligible Costs and Expenses