The WBSO is intended for all Dutch companies liable for wage tax, but also for independent entrepreneurs liable for income tax and who are developing a new technical process or product. With the WBSO subsidy you can lower your monthly staffing costs. To be eligible, the technical development must be new to your company and must be developed in-house. This scheme does not work retroactively. It is important that developments will still have to take place.

Software and manufacturing industry

WBSO funding is available for each sector, as long as innovation takes place. However, we apply for the above tax arrangement for software projects, and projects in the manufacturing industry in particular.

For your first application in a calendar year, you choose whether you should declare R&D costs and expenses, or whether you opt for an increase in the R&D hourly wage. For the self-employed, there is an increase in the self-employed deduction. This deduction amounts to €12,980 in 2020 and there is an additional deduction for a techno starter of €19,474. To be eligible for this, a self-employed person must spend at least 500 hours on eligible activities. Are you curious about how many advantages the WBSO can bring to your company? Calculate your benefit below with the WBSO calculator.

The WBSO is a tax arrangement. An application can be submitted three times a year for a minimum period of 3 months and a maximum of 12 months. The entire WBSO process looks like this:

In 2021, € 1,438 million available for the WBSO. 

If the WBSO application is (partially) assessed as positive, you will receive an R&D statement with the decision. This contains the amount that may be deducted from wage payments. Now, you can calculate your financial benefit. There are two options:

Of course you can also apply for the WBSO subsidy yourself at the eLoket of the Netherlands Enterprise Agency. The application must then comply with the WBSO rules and expectations of RVO, whereby the desired technical level as well as the formalities surrounding it are considered difficult. Since we have more than 35 years of experience in this field and we submit 1500 to 2000 applications every year, we are happy to take this off your hands. Within one hour we provide insight into your WBSO opportunities and we offer suitable subsidy advice. It is important to know that the WBSO cannot be applied for retroactively.

Have you already applied for a WBSO subsidy or are you using another consultant for this? We offer the possibility of a free second opinion, during which we clearly identify whether there is more to be gained from the WBSO. Contact us for an informal conversation. We also have a lot of experience with English-language WBSO applications.

Have your WBSO project reviewed

Are you curious how your WBSO application can be optimized? Have an expert review your project for free. We are happy to provide you with concrete tips that you can use right away.

We apply for WBSO subsidies according to the no cure, no pay principle. If the subsidy is not awarded, your subsidy advisor will not charge you any costs.

Keep track of your WBSO administration

If you receive a WBSO statement, as an employer you are obliged to keep a balanced R&D administration and to report the actual R&D hours after the end of the subsidy year. The WBSO administration provides a clear overview of the nature, content, progress and scope of the R&D work performed per project. If several companies are involved in a project, then each company must keep separate records. 

A verification visit by the RVO

The Netherlands Enterprise Agency schedules random checks for companies that use the WBSO subsidy. When your company is selected for this, it can be quite overwhelming. Therefore, make it easy for yourself and the assessor and prepare well for this. Ensure good project administration and discuss with your DB&P consultant matters that may require extra attention.

Want to receive a WBSO question letter?

After your WBSO application has been submitted to the RVO, you will receive a positive WBSO statement, a negative WBSO statement, or a partial award no more than three months after the initial date of the application period. However, the RVO may still have questions regarding your application. In most cases this is done in writing, in the form of a questionnaire. This must be answered within two weeks. DB&P customers are supported in answering the questionnaire.

WBSO hearing

If your WBSO application is rejected after answering the questionnaire, you can object to this. This leads to a hearing. During the hearing you will elaborate on the project and explain its technical details. On average, 50% of objections are approved after a WBSO hearing.