Research and development (R&D)
The R&D tax relief amounts to 35% (2014: the same) up to a salary of €250,000 (2014: the same) and 14% (2014: the same) on wages above that amount. The maximum tax relief amounts to €14 million (2014: the same). Any unused portion of the tax relief may be carried forward to periods within the calendar year that fall outside the period covered by the R&D declaration.
With effect from 2015, the R&D tax relief no longer applies to contract research. As a result, public institutions such as teaching hospitals and universities are no longer entitled to the tax relief when carrying out R&D work on behalf of companies.
Education
The education contribution relief was abolished with effect from 1 January 2014. It has been replaced by the practical training subsidy scheme. The maximum subsidy amount is €2,700 per practical training or work-based learning placement completed. The scheme is administered by the Netherlands Enterprise Agency. The application is submitted by the employer. The employer receives the subsidy in proportion to the period during which they have provided supervision. The employer does not need to provide supervision for a full year in order to apply for the subsidy. The scheme applies to the following categories:
- VMBO pupils who are on a work-based learning programme;
- Vocational education (MBO) students enrolled on a work-based learning programme (BBL);
- HBO students enrolled on a technical course that combines study with work;
- PhD students and trainee technology designers (TOIOs).