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Niederlande: WBSO - Niederländische Forschungs- und Entwicklungsbeihilfe

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The R&D promotion 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 WBSO-scheme (R&D payroll tax allowance) part of salary costs can be reduced by paying less payroll tax. Self-employed professionals can benefit from a fixed deduction from their income tax. Start-up business persons are given an extra payment for research and development work.

Redaktion: Länder / Organisationen: Niederlande Themen: Förderung

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