The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a tax regulation from the RVO to stimulate innovation in Dutch companies. But when can you claim this WBSO subsidy and for whom is the WBSO intended?
The basic requirements for the WBSO subsidy.
The RVO has set a number of fixed guidelines for when an entrepreneur may claim the WBSO subsidy. This is the first gauge before you can check whether your project (idea) actually falls within the guidelines of the WBSO. Curious about the project conditions for the WBSO? Then read more in our blog 7 tips for a successful WBSO application.
To claim the WBSO, your company must meet the following requirements:
- The company itself develops a new product, production process, new software or conducts technical scientific research.
- Innovation takes place within the EU. So this means that from 2021 the UK is no longer part of this.
- Your company is not a public knowledge institution.
- Your company or employer is liable to pay income tax. This can be BVs and NVs, but also ZZP'ers or sole traders can apply for the WBSO subsidy.
WBSO for ZZP or sole proprietorship.
Because ZZP'ers or sole proprietors generally do not have employees, the WBSO subsidy also cannot be calculated as a deduction from payroll tax payments. Instead, the self-employment deduction is increased for these types of businesses. Thus, ZZP'ers or sole proprietors can still benefit from this WBSO subsidy scheme.
However, the rate is different compared to, for example, a BV. As a self-employed person, the maximum deduction is €13,360 with a possible additional deduction of €6,684 for starters (2022). Subsidie Op Maat specializes in WBSO applications for zzp'ers, sole traders and starters when it comes to the WBSO. Subsidie Op Maat is a specialist in assisting small entrepreneurs when it comes to the WBSO. Contact us directly to check out your possibilities without any obligation.
WBSO for SMEs.
Basically, the same conditions apply to small and medium-sized enterprises in order to claim the WBSO as those for self-employed and start-ups. The difference, unlike self-employed, is that in the case of BVs, NVs, etc. in the norm, there are employees and therefore payroll tax is paid.
Your WBSO benefit is deducted from this payroll tax. The offset of the WBSO benefit depends on the option chosen at the start of the project. On choosing the offset of the WBSO, we always help companies with appropriate advice. However, you can only indicate this once per project at the start.
What does the WBSO provide?
The WBSO benefit in 2022 is:
- 32% of the attributable R&D amount up to € 350,000 (1st bracket)
- 16% of the attributable R&D amount above €350,000 (2nd bracket)
- 40% voor technostarters (onderneming <5 jaar ingeschreven KvK, en max. 3 jaar WBSO subsidie verkregen) voor de 1e schijf. Het percentage van de 2e schijf is 16%
Submit WBSO application together with SOM?
You can prepare, submit and manage your WBSO application yourself via the WBSO portal of the RVO. You can find more information on submitting your WBSO application yourself in our blog. But you can also choose to submit the WBSO application together with Subsidie Op Maat . This has the advantage that you are not held up by administrative hassles, you have an experienced and easy-going team in your corner and you bring in specialism for your WBSO application. This increases the chances of an approved application!