About WBSO: R&D tax credit
The WBSO is a tax credit arrangement specifically aimed at stimulating research and development (R&D). The tax relief applies to wage costs of employees directly involved in R&D. The tax credit is arranged as follows:
- 42% reduction for the first € 110.000 in wage costs for R&D
- 14% for the remaining wage costs for R&D
- For startup companies: 60% reduction for the first € 110.000
- For self-employed with a minimum of 500 hours of R&D (a year): € 12.310
- Self-employed startup: € 6.157 additional deduction
Possibilities with WBSO
The WBSO stimulates companies to innovate. Research and development are encouraged by offering a tax benefit that applies specifically to R&D. The WBSO is still granted when the R&D does not provide any positive results. Basically, the WBSO provides companies with the possibility to investigate opportunities for the development of existing products and/or services or competely new innovative technological ideas.
Companies that are eligible to apply for the WBSO can also apply for the Research en Development Aftrek (RDA) en de Innovationbox. The RDA is a tax reduction for other costs and the Innovationbox is a tax reduction for income tax.
Requirements for WBSO
The arrangement is available for companies of every size and from any industry. If you engage in any of the following type of projects, you can apply for WBSO:
- Development of technologically innovative products
- Scientific research in a technological area
- Feasibility study for new technological products
- Research in the innovation of production processes and/or software
You need to demonstrate that your project has a high level of innovation and includes a technological challenge. You need to apply for WBSO prior to the start of the project.
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