Initial WBSO check
1. Are you developing something technically new yourself?
2. Does the work concern a product, production process, software or technical-scientific research?
3. Are there concrete technical bottlenecks?
4. Was it uncertain in advance whether those bottlenecks could be solved?
5. Does your own staff perform the R&D work?
Free WBSO check
Calculate your WBSO benefit
Or call Peter Klaren directly — 033 453 08 18
Peter Klaren
FISCAL ECONOMIST · WBSO SPECIALIST
01
20+ years of WBSO experience
02
Fiscal economist with a strong technical understanding
03
Personal contact with one senior specialist
04
From application through RVO audit
Does your project qualify for WBSO?
WBSO is intended for development work in which you solve a technical bottleneck yourself that is new to your company. Four situations in which this often applies are shown below — whether your own project qualifies depends on the actual work performed.
PRODUCT
Product development
Physical products, components and machines where the technical operation is uncertain in advance.
Example: a battery system whose thermal behaviour during fast charging cannot be controlled using existing cooling concepts.
WBSO for product development →
PROCESS
Process development
Production processes that must achieve a new capacity, tolerance or sustainability requirement.
Example: an extrusion line in which the melt viscosity of a bio-based material becomes unstable at higher throughput.
WBSO for process development →
SOFTWARE
Software
Software in which you must resolve software-engineering uncertainties that cannot be circumvented using existing components.
Example: a matching algorithm that must continue to meet a strict response-time requirement when processing ten times as many combinations.
WBSO for software →
RESEARCH
Technical-scientific research
Explanatory research into a technical phenomenon, carried out using a systematic approach.
Example: research into crystallisation behaviour in a coating for which no existing model describes how the process develops.
WBSO for research →
WBSO CHECK IN FIVE QUESTIONS
0 / 5
Take the WBSO check in five questions
01
Are you developing something new yourself — rather than merely applying or purchasing an existing solution?
Yes
No
02
Does the work concern a product, production process, software or technical-scientific research?
Yes
No
03
Are there concrete technical bottlenecks?
Yes
No
04
Was it uncertain in advance whether those bottlenecks could be solved technically?
Yes
No
05
Does your own staff solve those bottlenecks?
Yes
No
QUICK-SCAN RESULT
Answer all five questions to receive an initial indication.
Have your project assessed →
Learn more about WBSO
Calculate your benefit
Have my project assessed
This is only an initial indication. Whether your activities qualify depends on the specific technical work; RVO ultimately assesses the application.
WBSO 2026 at a glance
UPDATED: SEPTEMBER 2026 · SOURCE: RVO
36%
First bracket — S&O wage costs and costs
50%
Starting companies in the first bracket
€391,020
First-bracket threshold
16%
Above the first bracket
What does that mean for your own hours and costs?
Go to the WBSO calculator
From idea to WBSO decision
Klaren supports the process from technical intake through application and follow-up. The engagement confirmation specifies the fixed and result-dependent fee components.
View the full process →
- 01
Initial assessment
Are you carrying out your own development work involving a technical bottleneck? A twenty-minute discussion provides direction.
- 02
Project scope
Which work is development, and which work is application, procurement or roll-out?
- 03
Technical bottlenecks
For each project, establish where it is uncertain in advance whether the technical objective can be achieved, and why standard technology is insufficient.
- 04
WBSO application
Project description, estimated hours and the choice between the hourly costs-and-expenditures allowance and actual costs — submitted before the work starts.
- 05
Decision
Responding to any RVO additional questions and reviewing the issued S&O-verklaring (R&D declaration).
- 06
Administration
Setting up hours registration and project records that align with the application and with leave and sickness records.
- 07
Realisation
After the calendar year, reporting the hours and costs actually realised.
- 08
Possible RVO audit
Advance file review, refinement where necessary and attendance at the audit meeting.
Practical examples
PRODUCT DEVELOPMENT
Industrial machine with new positioning accuracy
A bottleneck in vibration damping at higher speeds; a development process involving multiple prototypes.
SOFTWARE
SaaS platform with a proprietary matching algorithm
A clear distinction between qualifying algorithm development and non-qualifying front-end development.
PROCESS DEVELOPMENT
Extrusion line for a bio-based plastic
Existing material, new process: melt viscosity became unstable at higher throughput. Development of the temperature profile and screw geometry until the line became stable.
TECHNICAL-SCIENTIFIC RESEARCH
Research into crystallisation behaviour in a coating process
Systematic research to explain unexpected layer formation. A practical application objective does not exclude technical-scientific research; the determining factor is whether the research itself is explanatory.
Peter Klaren — WBSO specialist
Speak directly to the specialist who writes your application
Peter Klaren is a fiscal economist and WBSO specialist since 2004, with broad technical understanding and extensive experience with WBSO applications for software, physical products and production processes. No rotating junior consultant: one senior specialist who understands your technology and knows your file.
- ·WBSO specialist since 2004
- ·Fiscal economist (drs., Erasmus University Rotterdam)
- ·Strong understanding of technical R&D projects
- ·Peter personally leads the substantive intake and project description; additional expertise is involved where necessary
Frequently asked questions about WBSO
More information is available on the main WBSO page.
All about WBSO →
Can I apply for WBSO retrospectively?
No. Work carried out before the application period does not qualify. For employers subject to Dutch payroll tax withholding, the period starts on the first day of the month after submission; for self-employed professionals, it starts on the date of submission. You can still enter the scheme during the year, but waiting means losing potential benefit.
Can I combine WBSO and Innovatiebox?
Yes. An S&O-verklaring (R&D declaration) can form the basis for applying the Innovatiebox to self-developed qualifying intangible assets; additional conditions apply depending on the size of the company. Profit from the developed technology may then be taxed at a reduced effective rate.
What if RVO sends additional questions?
RVO asks additional questions when it needs more information to assess the application. The response should be technically complete and consistent with the original application; I prepare the response and, where necessary, the objection.
Can outsourced development work be included?
No. Only the hours worked by your own staff count; outsourced research and the costs of hired development labour are excluded. Subject to conditions, costs of having a prototype built may qualify as costs and expenditures if the prototype has no potential productive or commercial significance.
What does support cost?
The engagement confirmation specifies the fixed and result-dependent fee components, so the commercial arrangements are clear in advance.
Is your innovation now generating profit? The Innovatiebox may be the next step: an effective 9% corporate income tax rate on qualifying innovation profit.
View the Innovatiebox →
Would you like to know whether your project qualifies for WBSO?
A twenty-minute conversation provides an initial assessment — personally with Peter Klaren.
Take the free WBSO check
033 – 453 08 18