Apply for the WBSO subsidy 2020/2021
The Research and Development Work Promotion Act (WBSO), implemented by the Netherlands Enterprise Agency (RVO), promotes technical innovation in Dutch businesses.
By technical innovation we mean technical development of new products, production processes or software, within your own company. De Breed & Partners is the market leader in the field of WBSO subsidy applications.
What is WBSO?
- Tax arrangement for R&D work
- Incentive for technical innovation in the Netherlands
- Reduction on payroll tax
Who is the WBSO for?
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
The WBSO can be applied for in 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.
What does the WBSO yield?
- 32% of the R&D amount attributable to projects of up to €350,000 (1st bracket)
- 16% of the R&D amount attributable to projects above €350,000 (2nd bracket)
- 40% for techno-starters (companies registered with the Chamber of Commerce for less than 5 years, and max. 3 years of WBSO subsidy obtained) for the 1st bracket. The percentage of the 2nd bracket is 16%
Note: In 2021, the rate of the first bracket of the WBSO will be increased incidentally from 32% to 40%. The starter rate will be increased from 40% to 50%.
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.
Applying for WBSO in 2020 or 2021?
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. From 2020, the application process for the WBSO will change. The entire WBSO process looks like this:
- Make an inventory of WBSO projects
- Collect relevant documents
- Work out and submit a WBSO application
- Keep R&D administration
- Answer all questionnaires from RVO.nl
- Receive WBSO statement
- Implement the WBSO benefit via payroll tax
- Submit a possible objection and attend a hearing
- Take care with your final settlement for the past subsidy year: hours and BSN report
- Possibly undertake an inspection visit to RVO.nl
- Advising on other subsidies and financial opportunities for innovation
WBSO budget 2020 and 2021
In 2020, the cabinet will make €1,281 million available for the WBSO. In 2021, the budget is 1,438 million.
Settle 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:
- You are an R&D withholding agent and you receive an R&D withholding tax credit. You deduct the remittance reduction from your payroll tax return.
- You are an R&D taxpayer and you receive an R&D deduction. In this case you can claim the amount with the income tax return for the year to which your R&D statement relates.
How can I receive a WBSO statement faster?
By submitting a complete WBSO application directly, the application can be processed faster at the RVO. The completeness of the application is also important. Therefore, provide the citizen service numbers (BSNs) for the application. These are necessary for calculating the R&D hourly wage.
Do you want to submit a WBSO application yourself?
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.
WBSO subsidy already arranged?
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.
Why DB&P?
- No cure, no pay on the actual benefit received
- More than 35 years of experience in financing innovation
- Specialist in IT and Industrial R&D subsidy projects
- Financial advisers with a technical background
- 99% success rate
- 8:1 customer satisfaction
- 1500 to 2000 WBSO applications per year
No cure, no Pay
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.
Discover our transfer service
Are you currently applying for a WBSO subsidy through another consultant, but you are curious about what we can do for you? Contact us by leaving a message and discover our added value. Even when you apply for WBSO yourself, we are happy to collaborate with you so that you can benefit further from future grant applications.
