{"id":548,"date":"2017-10-16T05:00:00","date_gmt":"2017-10-16T03:00:00","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/wbso-fiscale-regeling-voor-research-en-development-2\/"},"modified":"2026-03-03T10:33:04","modified_gmt":"2026-03-03T09:33:04","slug":"wbso-tax-scheme-for-research-and-development-2","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/wbso-fiscale-regeling-voor-research-en-development-2\/","title":{"rendered":"WBSO: tax scheme for research and development"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-4029\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20171016_WBSO-1024x384.jpg\" alt=\"\" width=\"1024\" height=\"384\" \/><\/p>\n<p><em>Is your organisation starting an innovative project soon and looking for a contribution towards the costs? Then the <\/em><a href=\"https:\/\/www.rvo.nl\/subsidies-regelingen\/wbso\" target=\"_blank\" rel=\"noopener\"><em>WBSO<\/em><\/a><em> (Research and Development Promotion Act) may be relevant to your organisation. <\/em><\/p>\n<p><em>In fact, the Ministry of Economy encourages research and development projects at companies by offering tax relief with the<\/em> <em>WBSO. We list the main points of this scheme for you.<\/em><\/p>\n<h4><strong>Cost compensation for innovation<\/strong><\/h4>\n<p>Innovation is necessary to remain competitive abroad. Innovative companies create economic growth, a better competitive position and more jobs. The purpose of the WBSO is therefore to encourage research and development work in business; often better known as R&amp;D or S&amp;O. The WBSO compensates part of the labour and other costs and expenses for R&amp;D. This is done by reducing the wage tax and national insurance contributions to be paid or by increasing the self-employed deduction via income tax. Starting entrepreneurs (\u2264 5 years) are given additional relief through the so-called starters' facility.<\/p>\n<h4><strong>For which projects can you apply for WBSO?<\/strong><\/h4>\n<ul>\n<li>The development of technically new (parts of) physical products, physical production processes or software.<\/li>\n<li>Technical-scientific research.<\/li>\n<\/ul>\n<h4><strong>What conditions must the project meet?<\/strong><\/h4>\n<ul>\n<li>In a development project, you will develop something yourself that is technically new for your company. You run into a technical problem and you look for a new solution to this, the working principle of which you want to demonstrate.<\/li>\n<li>In technical-scientific research, you seek an explanation for a phenomenon that cannot be given on the basis of generally accessible knowledge. Your research contains two core elements: technical and scientific.<\/li>\n<\/ul>\n<h4><strong>Contribution 2018<\/strong><\/h4>\n<ul>\n<li>31% (40% for start-ups) of the first \u20ac350,000 of project (wage) costs; and<\/li>\n<li>14% of remaining project (wage) costs<\/li>\n<\/ul>\n<p>The 2018 graduated rates mentioned above are not yet final. The cabinet is expected to finalise these amounts and percentages in November. The amounts for the self-employed deduction will be announced in December. As an indication, in 2017 this deduction amounted to \u20ac12,522 and an additional \u20ac6,264 for starters. In total, the government is expected to make \u20ac1,163 million available for the WBSO in 2018.<\/p>\n<h4><strong>When should I apply for this tax scheme?<\/strong><\/h4>\n<p>Do you want to start a project by January 2018? Then you can submit your application<strong> from Tuesday 31 October<\/strong> and no later than 30 November 2017. You are required to submit your application at least one calendar month before the start of the project. You may submit a maximum of three applications per calendar year. Different rules apply to self-employed persons.<\/p>\n<p>Do you recognise yourself in any of the above situations, but lack the time to submit an application on time? Or would you like to check whether your project meets the conditions of the WBSO? Then take <a href=\"https:\/\/www.majorq.nl\/contact\/?utm_source=nieuwsbrief&amp;utm_medium=VWG&amp;utm_campaign=WBSO\" target=\"_blank\" rel=\"noopener\">non-binding contact<\/a> on with Major Q. We will be happy to help you get started.<\/p>\n<p><em> <\/em><\/p>\n<p><em>This article was produced in collaboration with our partner Major Q. Major Q is a specialist in the field of grant acquisition.<br \/>\n<\/em><a href=\"https:\/\/www.majorq.nl\/?utm_source=nieuwsbrief&amp;utm_medium=VWG\" target=\"_blank\" rel=\"noopener\">www.majorq.nl<\/a><em>.<\/em><\/p>\n<p><a href=\"http:\/\/www.majorq.nl\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3193\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/MajorQ_logo.png\" alt=\"\" width=\"178\" height=\"259\" \/><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Start jouw organisatie binnenkort een innovatief project en ben je op zoek naar een tegemoetkoming in de kosten? Dan is de WBSO (Wet Bevordering Speur- en Ontwikkelingwerk) mogelijk relevant voor jouw organisatie. Het ministerie van Economische Zaken stimuleert namelijk research en development-projecten bij bedrijven door lastenverlaging te bieden met de WBSO. Wij zetten de belangrijkste [&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-548","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/548","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=548"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/548\/revisions"}],"predecessor-version":[{"id":2561,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/548\/revisions\/2561"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}