As a ZP'er, what do I gain from the WBSO?

As a ZP'er, do you spend more than 500 hours annually on research for the development of products, production processes and software? Then you may be able to apply for subsidies for the time and costs you incur for this through the WBSO.

The Wet Bevordering Speur- en Ontwikkelingswerk (WBSO) is intended for every entrepreneur in the Netherlands who conducts research into technological innovations. From small and medium-sized enterprises to multinationals, from start-ups to family businesses, it doesn't matter what business sector you work in. Every year, some 14,000 entrepreneurs make use of the WBSO.

Projects

The WBSO is aimed at projects in which something new is created. This can be either a physical product or software. Such as development of technically new products, production processes or software, or technical research. The activities involved are called Research and Development (S&O). You will also encounter the English term Research & Development (R&D).

Deducting costs

If you are self-employed doing your own research and development work, you can reduce the costs you incur through the WBSO. This is called the R&D deduction or RDA. You can deduct a fixed amount of tax through the R&D deduction for the self-employed. The deduction is 12,421 euros in 2015, for starters there is an additional deduction of 6213 euros on top of that. However, you must perform the R&D work yourself and make at least 500 R&D hours per calendar year.

Applying for a subsidy

As with any subsidy, there are a lot of rules the work must meet and there are exceptions that do not qualify. To find out whether you are eligible, you can use the Quickscan of Rijksdienst voor Ondernemend Nederland (RVO) before applying via RVO. After applying, you will receive a Research and Development (S&O) declaration. You also need this for the RDA.