AFTER THE APPLICATION · COSTS AND INVESTMENTS
WBSO for new-build R&D property: conditions, ownership and calculation
Can a new laboratory, research centre or R&D department partly count as a WBSO expense? The conditions, the role of a property company, RVO’s worked example and the financial benefit.
What is new-build R&D property within the WBSO?
Can a company get the WBSO on the construction of a new building? Yes. When a new building is wholly or partly used for S&O, part of the new-build investment can qualify as an expense for the WBSO.
This applies for example to laboratories, R&D departments, development workshops and research facilities. Even if the building is owned by a company other than the one carrying out the research, WBSO relief may still be available under certain conditions.
The Netherlands Enterprise Agency (RVO) confirms this explicitly in the WBSO Manual 2026. In this article we discuss the key conditions, the position of a property company or holding, the calculation of the qualifying share and the record-keeping requirements.
Can construction of a company building fall under the WBSO?
Yes. The WBSO is not exclusively intended for the salary costs of researchers and developers. Besides S&O labour costs, certain investments in new business assets can also qualify.
RVO states in the WBSO Manual 2026, Annex C, explicitly: “(parts of) new buildings insofar as they are directly attributable and instrumental to the applicant’s own S&O activities”. This means investments in new research spaces can fall under the WBSO.
Think for example of:
Which conditions must the new build meet?
The building must be new
For expenses the WBSO only allows investments in newly manufactured, previously unused business assets. An existing building that is purchased therefore does not qualify as a new business asset. For an extension, newly built section or newly realised separate facility, it must be specifically assessed whether it is a qualifying new business asset.
The building must be directly instrumental to your own S&O
There must be a demonstrable link between the investment and the company’s S&O projects. Examples include spaces where staff actually carry out technical experiments, develop new products or conduct scientific and technical research. That a space is part of the R&D department is not sufficient in itself; actual use for qualifying activities must also be demonstrable.
Partial S&O use is allowed
An important advantage is that a building does not have to be used exclusively for S&O. For investment expenses the qualifying S&O share may be determined on the basis of an objective and verifiable allocation key. A building used both for product development and regular operations can therefore partly qualify.
The investment must be applied for in advance
The company must choose actual costs and expenses for the WBSO, instead of the fixed sum per S&O hour. The investment must be applied for in advance within the relevant S&O projects and granted by RVO.
Payment and commissioning must be demonstrable
Expenses qualify in the year in which the business asset is taken into use for S&O. When reporting the actuals, the reported expenses must actually have been paid. For new-build projects spanning several years, careful planning is therefore necessary.
More information: WBSO costs and expenditure.
Does the building have to be owned by the company applying?
No, not necessarily. The building does not have to be registered in the name of the same company that employs the S&O staff. However, the investment costs must be borne by the WBSO applicant or by a company within the same fiscal unity for corporate income tax. This is especially relevant for groups in which real estate and operating activities are held in separate companies.
RVO explicitly allows an applicant to report costs and expenses that another company within the fiscal unity incurs for its S&O activities. There are two key points to consider: indicate in the WBSO application which companies the reported costs relate to, and do not report the same investment expenses again through another company.
If the property company is not part of the same corporate income tax fiscal unity, its construction investments generally cannot be claimed as expenses by the R&D company. Having the same shareholder or leasing the building to the R&D company is not sufficient. The tax structure must therefore be assessed in advance.
Which parts of the new building qualify?
The full construction sum of a new building does not automatically qualify. First it must be determined which investments relate to a new business asset that is directly attributable and instrumental to S&O. Next it is established which part of the building is actually used for qualifying S&O activities.
| New-build component | WBSO assessment |
|---|---|
| New R&D laboratory | Can qualify |
| Research space | Can qualify |
| Development workshop | Can qualify |
| Space for technical experiments | Can qualify |
| Test space for new products | Can qualify |
| General office space | In principle excluded from the R&D floor area |
| Reception, general hall and sanitary facilities | Not included as R&D space in RVO’s worked example |
| Regular production hall | No S&O share, unless a specific space and actual S&O use are demonstrable |
| Purchase and improvement of land | Excluded |
| Financing costs | Excluded |
Building-related technical installations, such as laboratory ventilation, climate control or special research facilities, must be assessed separately. Relevant questions include whether the facilities form part of the qualifying business asset, whether the investment is used directly for your own S&O and whether other fiscal investment schemes apply. An itemised construction budget is essential for a careful assessment.
How is the WBSO share of the new build calculated?
RVO gives a concrete worked example in the WBSO Manual 2026. The calculation is based on: (1) the new-build investment to be assessed for the WBSO, (2) the percentage of the building’s floor area with an R&D function and (3) the percentage of the activities in those spaces that actually qualify as S&O.
Worked example: new build of € 800,000
A company has a new R&D building constructed. The total investment is € 800,000, after components that do not qualify for the WBSO have been left out of consideration. The construction drawings show that 63% of the floor area has an R&D function. It is then established that 58% of the activities in these R&D spaces actually qualify as S&O.
| Component | Amount or percentage |
|---|---|
| Qualifying new-build investment before use allocation | € 800,000 |
| Share of spaces with R&D function | 63% |
| Share of actual S&O use | 58% |
| Effective S&O share of the building | 36.54% |
| Qualifying WBSO expense | € 292,320 |
€ 800,000 × 63% × 58% = € 292,320. This amount may, provided it actually qualifies and the other conditions are met, be added to the company’s S&O base. This worked example is based directly on RVO’s example.
How is the S&O use established?
Actual use is determined over the period from commissioning up to and including the end of the calendar year. The company must substantiate the ratio with objective data, such as project records, data on the use of research spaces, activity records and a link with the S&O records. A retrospective, unsupported estimate is not sufficient.
How much financial benefit does the new build yield?
The qualifying new-build investment is added to the company’s S&O base. The S&O payroll tax credit is then calculated over this base. The following rates apply for 2026:
| WBSO base | Rate 2026 |
|---|---|
| First € 391,020 | 36% |
| First € 391,020 for qualifying WBSO starters | 50% |
| Above € 391,020 | 16% |
The investment expense is therefore not the same as the ultimate fiscal benefit.
Example: € 74,975 extra WBSO benefit
Suppose a company already has € 250,000 of qualifying S&O labour costs in its base in 2026. The qualifying new-build investment of € 292,320 is added. The total base is then € 542,320.
Without the new-build investment: € 250,000 × 36% = € 90,000 WBSO.
With the new-build investment: first € 391,020 × 36% = € 140,767.20; remaining € 151,300 × 16% = € 24,208. Total WBSO: € 164,975.20. Extra WBSO benefit from the new build: € 74,975.20.
Explore your options using the WBSO calculator.
What happens with investments of € 1 million or more?
For larger investments the WBSO has a special rule. When the part of the purchase value of one business asset attributable and instrumental to S&O is € 1 million or more, a spread over a maximum of five calendar years applies. Per calendar year a maximum of 20% of the purchase value qualifies, corrected for the share directly attributable and instrumental to S&O.
Example: a research building of € 3 million
Suppose a new research building has a qualifying purchase value of € 3 million and is used 50% for S&O. The amount attributable to S&O is € 3,000,000 × 50% = € 1,500,000, which exceeds € 1 million. With unchanged 50% S&O use, a maximum of € 3,000,000 × 20% × 50% = € 300,000 qualifies per calendar year. Over a maximum of five calendar years a total of € 1,500,000 can be added to the S&O base, provided the building remains directly attributable and instrumental to S&O in those years and the other conditions are met. The actual S&O use must be re-established each year.
What if the total construction sum exceeds € 1 million but the S&O share is lower?
The five-year rule then does not automatically apply. RVO states for example that for a business asset of € 1.2 million qualifying at 60%, the S&O share is € 720,000. Because that share stays below € 1 million, the qualifying expense can be reported in one go. It is therefore important to assess the € 1 million threshold on the basis of the S&O share actually attributable to the asset.
When must the new-build investment be included in a WBSO application?
A company must determine in good time in which calendar year the new research facility is taken into use for S&O. This matters especially when construction spans several years. Suppose preparation and construction start in 2026, the building is delivered in 2027 and the research department first uses it for S&O in 2027. Then it must be assessed in good time how the investment expense is processed in the 2027 WBSO application.
The expense in principle qualifies in the year of commissioning. The WBSO application period, RVO’s approval, the progress of payments and the final actuals report must be aligned. Especially for instalment payments made before the year of commissioning, prior consultation with RVO is advisable.
The choice for actual costs and expenses
With the first WBSO application of a calendar year the applicant chooses between the fixed sum per S&O hour and the actual S&O costs and expenses. This choice applies for the whole calendar year and cannot be changed within that year. When a large new-build investment is expected, it is therefore important to calculate in advance whether actual costs and expenses are more favourable.
More information: Applying for the WBSO and WBSO 2027.
Which records are needed for a WBSO new-build investment?
- Construction budget and cost specification: a breakdown of the investment costs and the components that do and do not qualify.
- Construction drawings: an objective determination of the floor areas with an R&D function.
- R&D space overview: description of the function and use of each research space.
- S&O project records: the development projects for which the building is used.
- Actual use records: substantiation of the S&O share from the date of commissioning.
- Invoices and proof of payment: evidence of expenses actually incurred and paid.
- Commissioning documentation: recording when the facilities became available for S&O and when they were actually brought into use.
- Fiscal unity documentation: when investments are made by another company within the fiscal unity.
RVO can assess afterwards during an audit whether the allocation key used matches the actual situation. Objective and verifiable substantiation is therefore essential. For more information, see the WBSO records page.
Which mistakes occur in practice?
Reporting the entire building as an S&O expense
A new R&D site does not mean the whole building is used exclusively for qualifying S&O. General spaces and other activities must be included in the calculation.
Insufficiently checking the fiscal structure
A property company and an operating company with the same shareholder do not automatically form a fiscal unity for corporate tax.
Merely estimating the S&O use
A rough retrospective estimate is not sufficient. The usage allocation must be objective and verifiable.
Choosing actual costs and expenses too late
Once the fixed sum has been chosen earlier in the calendar year, that choice cannot be reversed.
Overlooking other investment schemes
Investments qualifying for EIA or MIA are excluded as WBSO expenses. For sustainable new build and special building installations, the overlap with other schemes must also be checked.
Frequently asked questions about the WBSO and new build
Can a new company building qualify for the WBSO?
Does the building have to be owned by the company applying for the WBSO?
Can a property company finance an R&D building while the operating company applies for the WBSO?
Is a fiscal unity for VAT sufficient?
Can a laboratory fall under the WBSO?
Can an R&D building also be partly used for production?
Does the purchase of land qualify?
How do I calculate the WBSO share of the construction sum?
What happens if the investment exceeds € 1 million?
Can I still report a building that is already in use?
Can I combine the new-build investment with EIA or MIA?
Which documents does RVO require?
WBSO for new build: have your investment plans assessed in advance
For the development of a new company building the WBSO can yield a substantial fiscal saving. Especially for larger research facilities, specialised laboratories and new build within a group structure, it is important to assess the possibilities during preparation. The right delimitation of the construction investment, the ownership structure and the actual S&O use can greatly affect the ultimate WBSO benefit.
Klaren Subsidieadvies helps companies assess new-build investments for the WBSO, determine qualifying costs and expenses, assess investments within a fiscal unity, calculate the qualifying S&O share, prepare and file WBSO applications and prepare the substantiation for a possible RVO audit.
Want to know whether your planned new build can qualify wholly or partly for the WBSO?
Contact Klaren SubsidieadviesSources and editorial basis
This article is based on the official rules and RVO guidance for 2026:
- RVO – WBSO Manual 2026, in particular § 1.5.2.2 and Annex C, pages 37–39 (rvo.nl).
- RVO – WBSO conditions and application process.
Author: Peter Klaren – Klaren Subsidieadvies B.V. Draft date: 19 October 2026. Status: based on the 2026 WBSO rules; verify the final 2027 rules before applying.