WBSO is a prominent fiscal innovation scheme in the Netherlands that supports companies involved in research and development projects by reducing their wage costs and expenses through lower income tax payments. The WBSO R&D tax credit focuses on technical-scientific research and development projects. If you are interested in this scheme, our team can provide you with further details about WBSO and guide you through the application process.


WBSO scheme covers the following themes:

  1. Product development (development of physical products or parts)
  2. Software development (development of technically new software)
  3. Process improvements (development of production technology)
  4. Technical-scientific research



WBSO (in Dutch: Wet Bevordering Speur- en Ontwikkelingswerk) aims to boost innovation by encouraging research and development activities.



This scheme is open to Dutch companies with employees, independent entrepreneurs without employees, and self-employed individuals. WBSO tax credit can be claimed up to four times a year, for future activities only. The tax credit reimburses a portion of R&D wage costs, other expenses, and expenditures. This scheme does not cover market research, economic feasibility studies, and administrative activities.


How we can help you

Our experts at PNO Chemistry can offer you comprehensive information on the WBSO scheme and provide advice and assistance throughout the application process. If you have any questions, please do not hesitate to contact us.


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