WBSO

The WBSO grant is accessible to SMEs, large multinationals, and independent entrepreneurs, based in the Netherlands, who conduct research and development (R&D) activities.

To qualify for the WBSO grant, the development must be technically new for your company and developed in-house. It is important that the developments are yet to take place, since this grant scheme does not work retroactively.

The following types of projects qualify for WBSO:

Development projects:

• The development or improvement of physical products, production processes, or software/program code.
• The development of prototypes or testing of new products or processes.
• The development of technically new software or substantial improvements to existing software.

Technical-scientific research:

• Research aimed at acquiring new knowledge.
• Experimental or theoretical work intended to gain new insights.
• Research that may lead to new or improved materials, products, processes, systems, or services.

Technical feasibility studies:

• Studies that precede R&D projects to assess the technical feasibility of the project.

Process and software development:

• Projects aimed at developing or improving production processes or software.

To qualify for the WBSO, applicants must meet the following conditions, among others:

• Research and Development (R&D): The activities must qualify as R&D activities.
• Entrepreneur for income tax or corporate tax: The applicant must be an entrepreneur for income tax or corporate tax in the Netherlands.
• R&D statement: The applicant must apply for an R&D statement from the RVO. This statement is the proof that the activities qualify for the WBSO.
• Hour registration: The applicant must maintain a time registration showing how much time was spent on the R&D work.
• Other administration: In addition to the hour registration, a record of other costs and expenses eligible for WBSO must be maintained.
• Minimum R&D hours: There may be a minimum number of R&D hours required to be made per year to qualify for the scheme.
• Specific rules for self-employed individuals: Self-employed individuals without personnel (zzp’ers) must meet a minimum number of R&D hours to qualify for the WBSO.
• Startup benefit: Start-up businesses may sometimes qualify for additional benefits.
• Reporting obligation: At the end of the calendar year, the applicant must report the actual number of R&D hours worked and the costs and expenses incurred.

The WBSO can be applied for throughout the entire year. When you submit an application, you can start from the next calendar month. An exception to this rule applies to the last 3 months of the year. For these months, the application must be submitted no later than September 30th to be eligible for WBSO grant. Additionally, the WBSO must be applied for anew every year when there are ongoing or new projects.

It is allowed to submit an update three times in the calendar year after submitting an application. During these updates, extra projects, hours, or costs & expenses can be added to the application.

Thanks to our 25 years of experience, we can optimize your grant process and take it almost completely off your hands.

What to think about in terms of work?

• Assessing whether your project qualifies for a grant.
• Writing (or reviewing) and submitting the grant application to the RVO.
• Acting as a contact person towards the RVO.
• Support in setting up project administration.
• Preparing for RVO inspections or even being present during them.
• Providing financial interim reports and final accountability.