The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a Dutch tax incentive designed to stimulate technological innovation by reducing wage tax and national insurance contributions for companies engaging in research and development (R&D) activities. This financial support makes R&D more affordable, helping companies remain competitive in their respective fields.
The WBSO is available to a wide range of organizations, including large corporations, small and medium-sized enterprises (SMEs), and self-employed individuals. However, public knowledge institutions cannot apply for the subsidy.
As one of the largest subsidy programs in the Netherlands, the WBSO has an annual budget of more than €1.5 billion. This makes it a crucial tool for promoting innovation across various sectors.
The WBSO supports projects that involve the development of technically new products, production processes, or software. This includes:
Projects must involve technical risks or uncertainties, meaning the outcome is not guaranteed and requires innovative problem-solving.
The exact amount of subsidy a company can receive depends on the type of costs and the amount of R&D work undertaken:
Self-employed individuals can receive a fixed deduction of €15,551, with an additional deduction of €7,781 for starting entrepreneurs.
Curious how much WBSO you could receive? Use our WBSO Calculator to estimate your potential R&D savings!
While the WBSO provides valuable financial support, there are a few potential downsides:
Companies must keep detailed records of their R&D work, including hours worked, project descriptions, and costs. Failure to maintain accurate administration can result in penalties or the rejection of the subsidy.
WBSO applications must be submitted before the R&D work begins. Companies cannot claim WBSO benefits for projects that have already started.
Only direct R&D costs are eligible. Costs for subcontracted R&D, patents, travel, or administrative work are not covered by the WBSO. This limits the types of expenses companies can recoup.