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.