The WBSO Subsidy

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The HGM WBSO regeling, officially called a ‘fiscal innovation scheme’ by the RVO (Wet Bevordering Speur- en Ontwikkelingswerk), subsidizes research and development activities by means of a reduction in wage tax. This can amount to 32% of the first EUR 380,000 (for start-ups 40%) of project costs. In order to qualify for the WBSO, companies must meet strict criteria and keep meticulous records of their R&D activities.

Creating valuable businesses requires a lot of time and money. And that is especially true when it comes to generating new technology, production processes or software. In that context, the WBSO (Wet Bevordering Speur-en Ontwikkelingswerk) is a very useful tool for renewing and stimulating technical innovation. This subsidy enables you to reduce wage tax and national insurance contributions for employees working on your innovation projects.

Top Challenges in Getting WBSO Approval and How to Overcome Them

The WBSO is available to all Dutch companies that develop technological products, machines and/or production processes and/or software, for their own account or on behalf of third parties. Moreover, the development of new technical knowledge is eligible as well.

In order to receive the WBSO, you must submit an application with RVO (Rijksdienst voor Ondernemend Nederland). There are two options for financial settlement of the WBSO; either on a flat-rate basis or based on actual costs and expenses incurred. The latter option makes more sense for smaller organizations. However, the burden of tracking and logging R&D hours, maintaining records and ensuring compliance can easily become too much of a hassle. This often leads to missing deadlines and a large loss of potential benefits.

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