{"id":408,"date":"2016-11-01T11:55:40","date_gmt":"2016-11-01T10:55:40","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/wbso-aanvraag-2017-wees-er-op-tijd-bij\/"},"modified":"2026-03-03T10:32:49","modified_gmt":"2026-03-03T09:32:49","slug":"wbso-application-2017-dont-miss-the-deadline","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/wbso-aanvraag-2017-wees-er-op-tijd-bij\/","title":{"rendered":"WBSO application 2017 \u2013 make sure you apply in good time"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2785 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20161101_WBSO_2017_VWGNijhof-1024x384.jpg\" alt=\"WBSO 2017 vwgnijhof\" width=\"1024\" height=\"384\" \/><\/p>\n<p>The WBSO (Research and Development Promotion Act) is a tax scheme for research and development.<\/p>\n<h4>What is WBSO?<\/h4>\n<p>Do you carry out research and development (R&amp;D) work within your business or as a self-employed person? If so, you may be eligible for a refund of part of your wage costs, as well as other costs and expenses relating to innovation projects, under the <a href=\"http:\/\/www.rvo.nl\/subsidies-regelingen\/wbso\" target=\"_blank\" rel=\"noopener\">The BSO Act<\/a>. You can make use of the WBSO if:<\/p>\n<ul>\n<li>you are an entrepreneur with employees who carry out R&amp;D, and your company does not qualify as a public research institution; or.<\/li>\n<\/ul>\n<ul>\n<li>you are self-employed and spend at least 500 hours on R&amp;D per calendar year.<\/li>\n<\/ul>\n<p>The WBSO scheme offers a tax benefit. So make sure you submit your application in good time!<\/p>\n<h4><strong>When?<\/strong><\/h4>\n<p>Are you planning to submit a WBSO application for 2017? From <strong>Monday 31 October<\/strong> You can submit an application. The deadline for submission is 30 November 2016.<\/p>\n<p>Self-employed people have even more time. They can <strong>up to and including 1 January 2017<\/strong> submit an application.<\/p>\n<p>Within three months of the start of the period to which the application relates, you will receive a notice setting out the decision on your application. If you have opted for actual costs and expenses in your application, this period will be extended by two months.<\/p>\n<h4><strong>How? <\/strong><\/h4>\n<p>There are two ways to submit a WBSO application. You can either complete an application form online or download an application form. Both forms can be found at <a href=\"https:\/\/login.minlnv.nl\/sso-minlnv\/jsp\/login.jsp?site2pstoretoken=v1.4~901415ED~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amp;p_error_code=&amp;p_submit_url=https%3A%2F%2Flogin.minlnv.nl%2Fsso%2Fauth&amp;p_cancel_url=https%3A%2F%2Fmijn.rvo.nl&amp;ssousername=\" target=\"_blank\" rel=\"noopener\">mijn.rvo.nl<\/a>. You will need an eHerkenning (level 2+) for this.<\/p>\n<h4>Information<\/h4>\n<p>You can find all the information about the WBSO in the document published by the central government <a href=\"http:\/\/www.rvo.nl\/sites\/default\/files\/2016\/10\/Handleiding_WBSO_2017.pdf\" target=\"_blank\" rel=\"noopener\">WBSO 2017 Guide<\/a><\/p>\n<h4>Start-up directors and major shareholders<\/h4>\n<p>Are you a director and major shareholder (DGA) of an innovative start-up? If so, from 2017 onwards, you may limit the salary you receive from your private limited company (B.V.) to the statutory minimum wage. A DGA must receive a salary of at least 75% of the salary most comparable to that of the DGA, but no less than \u20ac44,000.<\/p>\n<p>The Government wishes to encourage innovative start-ups among small and medium-sized enterprises. Consequently, the standard remuneration scheme need not be applied if the private limited company (B.V.):<\/p>\n<ul>\n<li>R&amp;D work carried out and;<\/li>\n<li>are deemed to be start-ups for the purposes of the R&amp;D tax relief.<\/li>\n<\/ul>\n<p>You may set your salary from the private limited company at the lower level for a maximum of three years. This arrangement is temporary and will expire on 1 January 2022.<\/p>","protected":false},"excerpt":{"rendered":"<p>WBSO (Wet bevordering speur- en ontwikkelingswerk) is een fiscale regeling voor research en development. Wat is WBSO? Verricht u in uw bedrijf of als zzp\u2019er speur- en ontwikkelingswerk (S&amp;O of R&amp;D)? Dan kunt u een deel van de loonkosten, alsmede van de overige kosten en uitgaven die betrekking hebben op innovatieprojecten, vergoed krijgen met de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-408","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=408"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/408\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}