R&D and innovation · Tax relief (wage tax reduction)
WBSO
Wet Bevordering Speur- en Ontwikkelingswerk · RVO
- Who it is for
- Companies developing new software, a product or a production process, or doing technical-scientific research; one-person BVs included.
- What it covers
- Part of the wage cost of staff working on the R&D project; for companies with staff, part of other project costs such as materials.
- How it works
- You apply before the project starts via the RVO portal (eHerkenning). After approval, hours are logged per person and day; the benefit is taken through the wage tax return and realised hours are reported after year end.
- When
- Applications year-round; the deadline for each period is on the RVO calendar. Only future work can be applied for.
- Note for Turkish investors
- A Dutch BV developing for its Turkish parent can apply too; the project must run in the EU and the BV needs its own payroll.
Last checked on RVO: