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.