The WBSO grant distinguishes several project categories, each with their own characteristics and criteria. ICT projects have other criteria, see below.
Only research and development in a member state of the European Union can be subject to a WBSO grant.
In 2022 the WBSO grant will amount to 32% of the approved R&D costs up to € 350,000 (depending on the circumstances this percentage may be 40%) and 16% of the amount above € 350,000.
WBSO is actually not a grant, but a tax incentive. This means that after your application has been approved, you are allowed to deduct a certain amount from the payable wage tax. This tax incentive results in a substantial decrease of the wage tax your company is obliged to pay each month.
EXAMPLE |
Regular (32%) |
Starter (40%) |
R&D Labor Costs |
(2,000 hours x € 29/ hour) € 58,000 |
(2.000 hours x € 29/ hour) € 58,000 |
R&D Other Costs |
€ 30.000 |
€ 30.000 |
R&D-reduction (grant) |
(€ 88,000 x 32%) € 28,160 |
(€ 88,000 x 40%) € 35,200 |
Your wage tax per year (e.g.) |
€ 50,000 |
€ 50,000 |
R&D-reduction (grant) |
€ 28,160 |
€ 35,200 |
Eventually your wage tax will be |
(€ 50,000 -/- € 28,160) € 21,840 |
(€ 50,000 -/- € 35,200) € 14,800 |
A WBSO application, what is that?
A WBSO application contains a project plan in which you describe what technical activities you are planning to accomplish in order to develop a product or process that is new for your company from a technical perspective. Prosuma has the knowledge and experience to convert your plans by means of an interview into a project proposal that can be judged on the right grounds by Rijksdienst voor Ondernemend Nederland. For more information on our services regarding WBSO you can click here.
When should I apply?
R&D will be subject to a grant starting from the beginning of the next month after your application. There is one exception to this rule: You should apply before December 20th 2021 in order to have a subsidy starting from January 1st 2022. It is not possible to apply afterwards.
Attention: you cannot apply for subsidy when the projects have already been finished, however, you can still appy for subsidy when the project is already started but not finished yet.
What's next?
After approval of your application you are obliged to:
a) maintain project records showing character, content and progress of R&D labor on a monthly basis.
b) maintain records of the hours spent on the approved R&D projects per project per R&D employee on a daily basis.
Prosuma is one of the most experienced, specialized grants consultancy firms in WBSO. As no other, Prosuma can judge whether your project is eligible for a WBSO grant according to legislation. This may result in additional grants that would otherwise not have been realized.
WHAT CAN PROSUMA DO FOR ME?
You will not get a grant for nothing. Just like any other grant, WBSO requires attention and (administrative) efforts from your side. Prosuma supports and guides you through this entire process. From the moment of application until the complete settlement. Also if you would get an inspection three years after date of application.
All our activities, even if legal grievance- and / or appeal procedures would be necessary, are included in our no cure no pay rate. You will never receive an additional invoice.
Do you have potential WBSO projects? Contact Prosuma! We can secure your rights to subsidy and verify whether your projects are eligible for subsidy. No strings attached!
Call for an appointment +31 (0)40 235 01 61 or contact us by e-mail info@prosuma.nl.
Prosuma is very skilled in editing WBSO applications for ICT projects. If your company has an innovative ICT project, you can contact us at +31 (0)40 235 01 61. By means of an interview with a Prosuma consultant, we can determine whether your project is eligible for a WBSO grant or not.