PRODUCT DEVELOPMENT
Industrial machine with new positioning accuracy
A bottleneck in vibration damping at higher speeds; a development process involving multiple prototypes.
WBSO specialist for technical innovation
WBSO specialist for innovative companies
More than 20 years of experience with WBSO for product development, production processes, software and technical-scientific research. From initial assessment and application through administration, realisation reporting and RVO audit.
Upcoming filing deadline: employers must file by Sunday 20 December 2026 for WBSO from 1 January 2027 (self-employed professionals until 1 January 2027). The WBSO is a Dutch R&D tax incentive. Fixed hourly amount 2027: €33 (€29 in 2026) — see WBSO 2027
Or call Peter Klaren directly — +31 33 453 08 18
Peter Klaren
FISCAL ECONOMIST · WBSO SPECIALIST
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20+ years of WBSO experience
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Fiscal economist with strong technical understanding
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Personal contact with one senior specialist
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From application through RVO audit
Does your project qualify for WBSO?
The WBSO is intended for development work in which you yourself solve a technical bottleneck that is new to your company. Four situations in which this often plays a role — whether it qualifies in your case depends on the concrete activities. Both companies with employees and self-employed professionals with their own development work may qualify for the WBSO.
PRODUCT
Product development
Physical products, components and machines whose 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 while 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
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Take the WBSO check in five questions
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Are you developing something new yourself — rather than merely applying or purchasing an existing solution?
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Does the work concern a product, production process, software or technical-scientific research?
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Are there concrete technical bottlenecks?
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Was it uncertain in advance whether those bottlenecks could be solved technically?
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Does your own staff solve those bottlenecks?
QUICK-SCAN RESULT
Answer all five questions to receive an initial indication.
This is only an initial indication. Whether your activities qualify depends on the specific technical work; the Netherlands Enterprise Agency (RVO) ultimately assesses the application.
WBSO 2027 at a glance
UPDATED: OCTOBER 2026 · SOURCE: RVO
Applying for the WBSO for 2027?
The application period for the WBSO in 2026 has expired. Do you want to use the WBSO from 1 January 2027? For companies with employees, the application must be submitted no later than 20 December 2026 . Prepare your application in good time.
New in 2027: the fixed R&D hourly rate rises from €29 to €33. The WBSO percentages remain unchanged. In addition, changes have been announced concerning, among other things, prototypes and the application procedure.
See all WBSO changes for 2027 →36%
First bracket — WBSO wages, costs and expenditures
50%
Start-ups in the first bracket
€391,020
First-bracket threshold
16%
Above the first bracket
€ 33
Fixed R&D hourly rate 2027 (€29 in 2026) — all changes 2027
What does that mean for your own hours and costs?
Go to the WBSO calculatorNEWS · CURRENT AND CHECKED
Latest WBSO news
DEADLINE · 3 OCTOBER 2026
Starting 1 January? Deadline 20 December 2026
Companies with employees face a special, early submission deadline — and the date falls on a Sunday.
Read more →
WBSO 2027 · 3 OCTOBER 2026
Fixed hourly rate rises from €29 to €33
First increase since 2008. Especially relevant for first-time applicants and starters without a calculated historical R&D hourly rate.
Read more →
AI & SOFTWARE · 3 OCTOBER 2026
WBSO extension for AI announced
What do we already know — and what not yet? The current rules for AI, machine learning, LLMs and software development.
Read more →
UPDATED 3 OCTOBER 2026 · SOURCE RVO
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 →-
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Initial assessment
Are you carrying out your own development work involving a technical bottleneck? A twenty-minute discussion provides direction.
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Project scope
Which work is development, and which work is application, procurement or roll-out?
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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.
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WBSO application
Project description, estimated hours and the choice between the hourly costs-and-expenditures allowance and actual costs — submitted before the work starts.
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Decision
Responding to any additional RVO questions and reviewing the issued R&D declaration (S&O-verklaring).
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Administration
Setting up hours registration and project records that align with the application and with leave and sickness records.
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Realisation
After the calendar year, reporting the hours and costs actually realised.
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Possible RVO audit
Advance file review, refinement where necessary and attendance at the audit meeting.
Representative examples
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. The temperature profile and screw geometry were developed 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 the Innovation box?+
Yes. An R&D declaration (S&O-verklaring) can form the basis for applying the innovation box 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 asks 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; Peter prepares 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 innovation box (Innovatiebox) may be the next step: an effective 9% corporate income tax rate on qualifying innovation profit.
View the innovation box →Would you like to know whether your project qualifies for WBSO?
A twenty-minute conversation provides an initial assessment — personally with Peter Klaren.