WBSO: Research and Development (R&D) tax credit

R&D promotion act

This Act provides a fiscal facility for companies, knowledge centres and self-employed persons who perform R&D work. In this context, R&D means technical/scientific research, the development of technologically new physical products or physical production processes (or parts thereof) and the development of technologically new software (or parts thereof). Non-companies qualify only if they perform R&D on the instructions and at the expense of a Dutch company.

Under the Act, a contribution is paid towards the wage costs of employees directly involved in R&D. The contribution is in the form of a reduction of payroll tax and social security contributions and an increase in the tax deductions available to self-employed persons. Applications must be received one month before the start of the period for which these facilities are required.

Phone: 0031 (0)88 602 35 54 
Email: wbso@agentschapnl.nl