Forfaitary Costs vs. Actual Costs for WBSO Benefits

When applying for WBSO benefits, companies can choose between forfaitary costs and actual costs to calculate their tax reduction. Here's a comparison to help determine which option is more beneficial:

Forfaitary Costs

  • Standardized costs predetermined by the government
  • €10 per R&D hour for the first 1,800 hours, €4 per hour beyond that
  • Simplifies the application process as detailed documentation is not required

  • Actual Costs

    • Based on real expenses incurred during R&D activities
    • Requires detailed documentation and proof of expenses
    • Can potentially result in higher tax reductions if R&D costs are significantly high

    • Break-Even Point: Forfaitary vs. Actual Costs

      If your total R&D costs are around €18,000 to €20,000, the choice between forfaitary and actual costs becomes important. The reason is that after 1,800 hours, the forfaitary rate drops to €4 per hour, slowing down the growth of the total forfaitary costs. At this point, if your total actual R&D costs exceed this range, it may be more beneficial to choose the actual costs, as they will continue to grow at a faster rate than forfaitary costs.

      In summary, when total R&D expenses go beyond the €18,000 to €20,000 range, choosing actual costs might provide a greater tax reduction compared to forfaitary costs, especially if your actual hourly R&D expenses are high.


      Example Comparison

      CriteriaForfaitary CostsActual Costs
      R&D Hours2,0002,000
      Cost per Hour€10 for first 1,800 hours€50 per hour (actual)
      Additional Hours Cost€4 per hour beyond 1,800-
      Total Forfaitary Cost(1,800 * €10) + (200 * €4)-
      Total Actual Cost-2,000 * €50
      Total Tax Reduction€18,800€100,000
      Based on this comparison, if your actual R&D costs per hour are high, using actual costs might provide a more significant tax reduction compared to forfaitary costs.

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