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Dutch Fiscal Subsidy For Software Development | WBSO and innovation box

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Dutch entrepreneurs engaged in Research & Development (‘R&D’), or in Dutch: Speur en Ontwikkelingswerk (‘S&O’), can use the WBSO (Dutch Research and Development Promotion Act) and the innovation box to reduce their costs.

Effectively, the application of the WBSO and the Innovation Box results in a reduction of Dutch payroll tax liabilities and Dutch corporate income tax burdens, respectively.

The WBSO and the Innovation Box have a broad scope of application. In this article, we will discuss both the WBSO and the Innovation Box in general, with a specific focus on the possibility of applying these schemes to software development.

The WBSO (and consequently, the Innovation Box) is available for two main WBSO categories: ‘development project’ and ‘technical scientific research.’ Software falls under the main category of ‘development project.’

First, this article discusses some general features of the WBSO, followed by an exploration of the requirements that software as a development project must meet to qualify for WBSO application. In the second part of this article, we discuss the main rules for applying the Innovation Box, followed by the application of the Innovation Box rules to software.

Click below for the article:

Dutch Fiscal Subsidy For Software Development | WBSO and innovation box