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.