With the WBSO, companies can lower the wage costs for research and development (R&D) and other R&D costs and expenditures, such as prototypes or research equipment. You can deduct the tax benefit in your tax return to the Netherlands Tax and Customs Administration. Companies pay less wage tax and lower national insurance contributions, and self-employed individuals can make use of a fixed deduction.
Product / service development
Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland)