On Sept. 21, former State Secretary Keijzer sent a letter to the House of Representatives regarding the WBSO subsidy for 2022. In this letter accompanied by the note during Budget Day, a number of changes were announced for the research and development (R&D) regulation. The main change; more flexibility and back to the old tranches.
WBSO changes in 2022
- Crisis measure increase rates is discontinued.
- Application deadlines may overlap.
- Reporting back hours and costs/expenses will be simpler and no longer related to a decision or application period.
- WBSO benefits can be settled in full immediately upon decision, allowing you to use your liquidity effectively.
WBSO after the corona crisis
During the corona crisis last year, the Cabinet decided to increase the rates for the first and second tranches in order to keep investments in research and development work on par with previous years. And with success. The number of R&D hours submitted to the RVO does not seem to have decreased. As a result, in 2022 the rates for the WBSO will be rolled back to its pre-corona crisis levels. This means that the first bracket will be reduced from 40% to 32%. The rate for startups in the first bracket will also be reduced from 50% to its former level of 40%. The rate for the second bracket will remain at 16%.
|WBSO rates 2022||SME||Starters|
|Rate first bracket||32%||40%|
|Rate first bracket||16%|
|Limit first bracket||€ 350,000 R&D (labor) costs|
WBSO in 2022
It has thus been determined by the RFO that the number of applications and cashing in on WBSO schemes has not suffered from the corona crisis. As a result, the budget for 2022 has been increased to €1.3 billion. This amount includes €62 million to counteract budget depletion, among other things. But the expectation according to the then secretary of state is that, unlike previous years, this will not apply.
The biggest changes to the WBSO in 2022 is in the flexibility and offsetting of R&D. In 2022, applying for the WBSO subsidy will become more flexible for entrepreneurs. Where now WBSO projects must (compulsorily) follow each other, from 2022 projects can overlap. From January 1, 2022, entrepreneurs can submit a new WBSO application starting the next calendar month, even if that calendar month is already included in a previous S&O declaration. This gives the RFO the freedom and flexibility for entrepreneurs to respond to new projects and enter earlier expected hours, costs or expenses for already granted projects. What has not changed is that a WBSO project consists of at least three months and a maximum of four WBSO applications can be submitted annually.
Finally, the settlement, because from now on you may decide for yourself in which period you will settle the WBSO benefit. Curious about the various benefits from the WBSO? Read more about this in our blog on choosing which WBSO tax benefit suits you. Because from 2022 it will be possible to determine yourself when you set off the WBSO, this saves on administration.
WBSO applications in 2022
Submitting an application for the WBSO subsidy is done from 2022 in the new Application Portal of the RVO. Through this portal the application, communication and approval will take place. In this, it is important that if you work with an intermediary who handles your WBSO application this intermediary provides a chain authorization.
WBSO interesting in 2022?
To answer the question directly; yes! It remains interesting for entrepreneurs, zzp'ers, and technischie to use the WBSO in 2022. Not only has this already 25-year running project from the government brought many successes, but the budget also continues to grow. Subsidie Op Maat is happy to help advise, realize and supportyou in your WBSO application. As a young and thinking along team, we support the company in taking all the work away from developing.