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WBSO subsidy

Submit your application for 2025 no later than 20 December 2024

One of the most important subsidy schemes in the Netherlands that is intended to promote the innovative capacity of Dutch organisations is the WBSO (Research and Development Promotion Act). Wondering how you can maximise your benefits? The application round for 2025 will start again and Deloitte can support you in this.

Wat is WBSO?

 

The WBSO (Research and Development Promotion Act) is a tax scheme to stimulate research and development. The WBSO reimburses part of the wage costs and the project-related costs and expenses through a wage tax payment. All Dutch companies are eligible for this scheme. WBSO subsidy is possible for product development, process development and software development. In addition, Technical Scientific Research is also covered by the scheme.

Do you want to save extra? Then also make use of the Innovation Box. Profits that you make from innovative activities for which WBSO has also been applied for can be placed in this box within the Corporate Income Tax. Instead of 25.8%, you pay an effective tax rate of 9% on this profit part. This requires a good co-ordination between your WBSO application (now) and expected income in the context of the innovation box (in the future).

WBSO and Innovation Box 2025: take action now!

 

Would you like to receive a tax benefit for your research & development from January 2025? Then submit an application for the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) before 20 December 2024. You may apply for this R&D Tax credit for activities focused on product development, process development (production techniques), software development and technical scientific research. The WBSO gives a discount on the wage tax and national insurance contributions to be paid and amounts to 32% over the first EUR 350,000 (for starters it is 40%) of S&O (wage) costs and 16% over the excess.

Have you got any questions or need help?

 

Deloitte can support you in optimising and submitting the application, setting up the administration (for IT projects we even have a WBSO administration tool available; this tool relieves your developers of time-consuming administrative tasks for the WBSO by generating reports on the time spent based on code commits and guaranteeing full compliance with the WBSO regulations), carrying out administration checks (pre-audits) in preparation for any inspection visits by the RVO and supervising and submitting the notification.

 

Maximize your WBSO benefits: Discover the opportunities!

The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) offers great opportunities for companies engaged in innovation and R&D. It lowers R&D costs with a tax advantage on payroll deductions. By cleverly navigating the WBSO scheme, you can take full advantage of these subsidies. Do you recognize these opportunities?

Many companies underestimate their innovative activities and think they do not meet the WBSO criteria. With the right guidance, you can discover that you do qualify and thus take advantage of valuable subsidies.

Innovation is dynamic and projects can develop quickly. Be sure to submit new applications during the year if you have new projects, incur new costs or start spending more hours than originally anticipated. This will help you reap all the potential benefits.

A common mistake is filling out the realization report incorrectly. This can lead to unnecessary complications and possible loss of grant benefits. Consider, for example, an incorrect allocation of hours to projects (hours are not written or written incorrectly and therefore not realized). Did you know that you may also shift hours between projects if, for example, a project does not go ahead, is put on hold or simply fewer hours are spent on a project than expected? A properly completed report ensures clear communication and avoids unnecessary complications, allowing you to take full advantage of your grant benefits.

Correct and detailed administration is essential. This not only guarantees a smooth audit by RVO, but also helps maximize your benefits and prevents possible refunds or fines. For ICT clients, we have a WBSO administration tool available that relieves your engineers of time-consuming administrative tasks for the WBSO by generating reports on time spent based on code commits.

The WBSO acts as an entry ticket to the Innovation Box, which often provides even more benefit than the WBSO itself. You pay less profit tax on profits made from innovative activities through the Innovation Box. Optimal use of the WBSO ensures that you also gain maximum benefit from the Innovation Box.

How can Deloitte help?

At Deloitte, we understand the complexity of the WBSO and Innovation Box regulations and the challenges companies face in doing so. Our team of experts is ready to help you optimize your subsidy benefits and simplify the application process. We support you in setting up a structured administration that meets the requirements of the scheme and guide you through every step to avoid errors. In addition, our insight into your WBSO activities very often leads to the identification of additional subsidy opportunities. Did you know that the WBSO can very often be combined with other subsidies?

✔️ Assess your eligibility for WBSO subsidies

✔️ Assist in submitting new applications during the year

✔️ Assisting with the correct completion and submission of realization reports

✔️ Reviewing the design and layout of your WBSO administration and optimizing and structuring it. 

✔️Doing pre-checks on your administration in preparation for a possible WBSO audit by RVO and supervising WBSO audits.

✔️Support with possible WBSO objections. 

✔️Assisting with Innovation Box processes: applying for or renewing innovation box agreements, easing the administrative burden

✔️Identifying other subsidy opportunities