WBSO and the Innovation Box for software companies

Does your company develop technically new software in the Netherlands? The Dutch WBSO tax credit may reduce part of your software development costs. If the resulting software generates profits, the Dutch Innovation Box may provide an additional corporate income tax benefit.

Gouden Kubus helps software companies, software consultancies and development agencies identify eligible projects, prepare technically sound WBSO applications and maintain a clear and defensible R&D administration.

We provide our services in both Dutch and English.

What is the WBSO?

The WBSO is the Dutch research and development tax credit. For companies with employees, the benefit is generally applied as a reduction of Dutch payroll taxes.

Software development does not qualify automatically. The WBSO focuses on the development of software that is technically new to your own organisation. Your development team must encounter concrete technical problems for which no readily available solution exists and must develop and test its own technical solutions.

Commercial innovation, a new business model or new functionality alone is not sufficient. The technical development work is what matters.

Which software projects may qualify?

A software project may qualify when your own employees develop technically new software and solve genuine technical uncertainties.

Examples may include the development of:

New data-processing architectures
Proprietary algorithms or optimisation methods
Complex synchronisation mechanisms
Scalability and performance solutions
Security protocols and cryptographic applications
Embedded software and software for connected devices
Technically new AI or machine-learning components
New mechanisms for processing large or complex datasets
Using a modern programming language, framework, cloud platform or API is not enough by itself. The application must explain where existing techniques fall short and which technical solutions your team intends to develop.

WBSO applications for software development

A strong WBSO application starts with a technical analysis of the proposed development work.

We help you identify and describe:

The software component your team intends to develop
The concrete technical problems and uncertainties
The limitations of existing solutions
The technical approaches your developers intend to investigate
The principal technical risks
The expected development period and R&D hours
The employees involved in the development work
WBSO must be applied for in advance. It cannot be claimed retrospectively for work that has already been carried out.

We work directly with CTOs, software architects, lead developers and other technical specialists. This allows us to translate the actual development work into a clear application without losing the technical substance.

WBSO administration for software teams

After receiving a WBSO declaration, your company must maintain an administration that shows who worked on each approved project, when the work was performed and how the technical development progressed.

For software teams, useful evidence may already be available in systems such as Git, Jira, Azure DevOps or similar development tools. Relevant records may include:

Timesheets by employee, day and project
Commits and pull requests
Technical tickets
Architecture decisions
Test results and benchmarks
Error analyses
Documentation of unsuccessful approaches
Technical meeting notes and progress summaries

Exports from development tools are not always sufficient on their own. The records should collectively show the nature, content and progress of the approved R&D activities and should remain consistent with the original application.

Gouden Kubus helps software teams create a practical WBSO administration that fits their existing development process.

Second opinion on an existing WBSO application

Already using the WBSO? A second opinion can reveal whether relevant projects, development phases or technical perspectives have been overlooked.

We examine whether:

All potentially eligible software projects have been identified
The technical challenges are described clearly
The estimated hours are realistic
The application reflects the work performed by the development team
The project and timesheet administration support the approved activities
New developments require an additional application

The purpose is not simply to claim more. It is to identify the eligible development work accurately and create a position that can be properly substantiated.

Support with RVO questions and audits

The Netherlands Enterprise Agency, RVO, may ask additional questions or perform an audit. During an audit, RVO can examine whether the approved activities were actually performed and whether the recorded hours, project documentation and claimed costs are sufficiently supported.

We can assist with:

Responding to technical questions from RVO
Reviewing your project and timesheet administration
Preparing for an RVO audit
Conducting a practical pre-audit review
Explaining discrepancies between the application and actual development
Support following a proposed correction or rejection

A clear, factual and consistent explanation is generally more effective than unnecessarily extensive documentation.

The Innovation Box for software companies

If your Dutch company generates profits from self-developed software for which an S&O declaration has been issued, the Innovation Box may also be relevant.

Under the applicable conditions, qualifying innovation profits may be taxed at an effective corporate income tax rate of 9%. This does not mean that all profits or revenue automatically qualify. It must first be established which intangible assets qualify and what proportion of the profit can reasonably be attributed to those assets.

The Innovation Box is part of the Dutch corporate income tax system and is administered through the Dutch Tax Administration. It is not an RVO grant.

Gouden Kubus can help identify the relevant software assets, examine the relationship with previous WBSO projects and prepare the technical and financial information required for a defensible Innovation Box position. Where appropriate, we work alongside your accountant or tax adviser.

Support for international companies in the Netherlands

The terminology and procedures surrounding the WBSO can be difficult to navigate when your management team or software developers do not speak Dutch.

We explain the requirements in clear English and can communicate directly with your international technical team. Applications to RVO are submitted in Dutch, but the technical interviews, preparation and internal documentation can be handled in English.

Frequently asked questions

Does all software development qualify for the WBSO?
No. Regular implementation, configuration, maintenance, functional design, standard integrations and the routine use of existing frameworks generally do not qualify by themselves. The project must involve technically new software and concrete technical uncertainties.

Must the software be new worldwide?
No. For a development project, RVO assesses whether the software development is technically new to your own organisation and whether it expands your organisation’s technical knowledge and capabilities.

Do hours worked by external developers qualify?
External developers who are not on your company’s Dutch payroll generally cannot be included as your company’s WBSO hours. The contractual and organisational structure should therefore be reviewed carefully.

Is an S&O declaration sufficient for the Innovation Box?
Not by itself. The S&O declaration is important, but other conditions also apply, including the development and ownership of the relevant intangible asset and the allocation of qualifying profits.

Discuss your software development projects

Would you like to know whether your software projects may qualify for the WBSO, whether your existing application can be improved or whether the Innovation Box could apply to your software profits?

Contact Gouden Kubus for an initial discussion in English.

Call +31 (0)35 785 2734 or email info@goudenkubus.nl..