I. General Information

1. Benefits of the WBSO / R&D Statement

The Research and Development Promotion Act (WBSO) ensures that you (as a sole proprietorship or a corporate taxpayer) can receive a discount on the payroll tax/national insurance contributions and final levy to be paid on the wages of employees who are engaged in research and development (R&D) activities.

<aside> 💡 The wage tax reduction is 32%* in respect of the first EUR 350,000 in salaries paid to employees ([article 23](Artikel 23 Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen) of the WVA). For wage costs above this threshold, the reduction is limited to 16%.

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*****The percentage is increased to 40% for start-up companies developing technological products - see a separate section below defining su“start-up”.

The R&D statement and the WBSO qualification may give you another advantage at the point in time when your business becomes operational and revenue generating - the use of the Dutch Innovation Box. Ensuring a valid R&D statement in place is a pre-requisite for the Innovation Box incentive which, if gained, can result in the effective tax rate on qualifying intellectual property income to be as low as 9%.

I. General Information

1. Benefits of the WBSO / R&D Statement

2. General requirements