For application decisions and corrected R&D declarations with the Trade and Industry Appeals Tribunal (CBb). For a fine, the appeal runs via the District Court Rotterdam, with higher appeal to the CBb.

AFTER THE APPLICATION · LEGAL REMEDIES

Objecting to a WBSO decision: what options do you have after an RVO decision?

A strong WBSO objection is not a repetition of the application. It concretely shows which part of the decision, in your view, is wrong, why the technical or legal assessment should turn out differently and which facts and documents support that. Objection is possible against a rejection, a partial grant, a corrected R&D declaration and a fine.

Have my WBSO decision assessed Help with a WBSO objection

BY PETER KLAREN · LAST CHECKED SEPTEMBER 2026 · SOURCE: WBSO GUIDE 2026 (RVO)

Note: 6-week objection period

Do you disagree with a WBSO decision? You must submit your objection to RVO within 6 weeks of the dispatch date of the decision.

Do not wait with the substantive assessment of the decision: a technically well-substantiated objection often requires information from the employees who actually carry out the project.

Have my WBSO decision assessed

ON THIS PAGE

Against which WBSO decisions can you object?

RVO can fully grant a WBSO application, grant it partially, reject it or not process it. In addition, a corrected R&D declaration and/or fine can follow after an audit. You can object to each of these decisions.

RVO decision	Objection possible?
Full rejection of the application	yes
Partial approval	yes
Fewer hours granted than requested	yes
Costs or expenditures not or partially granted	yes
Application not processed	objection possible against that decision
Corrected R&D declaration	yes
WBSO fine	yes

Rejected, partially granted or not processed?

Rejected

RVO has substantively assessed your application and concluded that the activities do not qualify as R&D.

Partially granted

One or more projects, part of the hours or certain costs have not been granted. The decision states why.

Not processed

A formal or procedural reason, for example an application that was not supplemented in time. No substantive assessment has then taken place.

This distinction determines your grounds for objection. With a substantive rejection you challenge the technical assessment; with non-processing it concerns the procedural basis. Objection is therefore also possible with a partial grant — not only when the whole application has been rejected.

Route A: objection against the assessment of your application

This concerns the substantive assessment before you started work with an R&D declaration. Think of situations in which:

RVO finds the technical novelty insufficient;
the technical bottleneck is interpreted differently;
activities are not seen as R&D;
hours are partially rejected;
costs or expenditures are not accepted;
technical scientific research is not seen as explanatory research.

If RVO fully or partially agrees with you after objection, a (supplementary) R&D declaration can still be issued.

Route B: objection against a correction or fine

This route applies after the grant, usually after an RVO audit. Examples include:

hours that are retrospectively not accepted;
project records that are found insufficient;
costs that are corrected;
a self-employed professional who according to RVO does not meet the 500 hours;
a fine in addition to the correction.

The substantiation shifts here from “is this R&D?” to “is it demonstrable what was actually carried out?”. Your project records and hours registration are then decisive.

When can an objection against a WBSO decision be relevant?

An objection can for example be warranted when:

RVO interpreted the technical bottleneck differently than appears from the project activities;
the technical novelty was assessed incorrectly in your view;
certain activities were wrongly placed outside R&D;
your answer to additional questions was not interpreted or interpreted differently;
the scope of granted hours does not connect with the technically necessary activities;
costs or expenditures were wrongly excluded in your view;
during an audit a discussion arises about records or realised activities.

A strong objection does not only say “RVO assessed it wrongly”, but explains concretely which part of the decision is wrong, why, and which technical or legal information supports that.

Why technical substantiation is crucial in a WBSO objection

With WBSO an objection is rarely a purely legal story. The core is whether RVO assessed the technology correctly.

Product and process

What was the technical problem?
Which known technology fell short?
What did you develop yourself?
Where was the technical uncertainty?
Which activities were actually performed?

Software

Which programming-technical problem?
Why could available technology not solve this?
Which new operating principle was realised in software?

Scientific research

Which technical phenomenon was researched?
Why did existing knowledge offer insufficient explanation?

In depth per project type: product development, process development, software and technical scientific research.

Example: weak versus strong ground for objection

RVO POSITIONThe described activities mainly consist of applying and combining existing software techniques.

Weak ground for objection

“Our system is highly innovative and unique in the market.”

Strong ground for objection

“The rejection assumes that standard indexing is applicable. With datasets above X records, however, it demonstrably exceeds the memory budget and the maximum latency. The company therefore develops its own partitioning and search structure. Benchmarks and technical documentation show that this solution was not available in advance and that several technical solution directions were tested during the project.”

Objecting to a WBSO decision in 6 steps

1Check the dispatch dateThe six-week period runs from the dispatch date of the decision — not from the date on which you read it.
2Analyse RVO’s reasoningWhich parts were rejected or corrected, and on what ground?
3Put the decision and the application side by sideIncluding any additional questions and the answers you gave earlier.
4Involve the technical employeesCheck whether RVO interpreted the technology correctly.
5Substantiate each ground for objection separatelyTechnical facts, records and the relevant WBSO criteria per point.
6Submit the objection in timeFollow the objection clause in the decision; it states where and how to submit.

Which documents are useful in a WBSO objection?

Depending on the dispute:

the RVO decision;
the original WBSO application;
any additional questions and your answers;
the project description;
technical designs;
tests and measurement results;
Git or issue history for software;
hours substantiation;
project records;
substantiation of costs and expenditures;
correspondence with RVO.

The value does not lie in sending as many attachments as possible, but in only using documents that actually support a ground for objection.

What happens after your objection?

RVO reconsiders the decision on the basis of your objection and substantiation. If you are fully or partially right in an objection against an application decision, RVO may issue a supplementary R&D declaration.

Do you disagree with the decision on the objection, then the possibility of appeal subsequently exists.

Appeal: CBb or District Court Rotterdam?

The appeal body differs per type of dispute. That is an important distinction that is often overlooked.

Dispute	After objection, appeal to
Rejection or partial WBSO grant	Trade and Industry Appeals Tribunal (CBb)
Corrected R&D declaration	Trade and Industry Appeals Tribunal (CBb)
WBSO fine	District Court Rotterdam
Higher appeal against a fine	Trade and Industry Appeals Tribunal (CBb)

Objecting to a correction? Do process the correction

An objection or appeal procedure does not suspend the processing of a corrected R&D declaration. The correction must therefore be processed while RVO assesses your objection.

Take that into account in your liquidity planning: the amount must be repaid via the payroll taxes, even if you disagree with the correction.

Has RVO not yet taken a decision?

Only additional questions?

Then you are still in the assessment phase and objection is not yet at issue. See WBSO information notice.

Received a decision?

Has RVO issued a decision you disagree with? Then the objection procedure on this page is relevant.

What Klaren does in a WBSO objection

We analyse the decision and the file, identify the technical and legal grounds for objection, gather additional substantiation and draft the notice of objection.

In doing so, we assess whether the technical bottleneck in the decision was interpreted correctly and set out its factual technical substantiation clearly — not by constructing a different story afterwards, but by showing what was actually developed or researched.

Frequently asked questions about WBSO objection

How long do I have to object to a WBSO decision?

Within 6 weeks of the dispatch date of the decision. That date is stated on the decision itself.

Can I object to a partial rejection?

Yes. A partial grant is also a decision against which objection is possible, for example when a project, part of the hours or certain costs were not granted.

Can I object to a corrected R&D declaration?

Yes. A correction after an RVO audit is a decision against which objection is open.

Can I object to a WBSO fine?

Yes. You can also object to an imposed fine.

What happens if my objection succeeds?

With an application decision, RVO can still issue a supplementary R&D declaration if you are fully or partially right.

Where can I appeal?

For application decisions and corrected R&D declarations with the Trade and Industry Appeals Tribunal. For a fine, the appeal runs via the District Court Rotterdam, with higher appeal to the CBb.

Must I process a correction while my objection is pending?

Yes. Objection or appeal does not suspend the processing of a corrected R&D declaration.

Is an RVO information notice already a rejection?

No. Additional questions still belong to the assessment and are not yet a decision. Objection is then not yet at issue.

WBSO information notice →RVO audit →WBSO realisation report →WBSO project records →WBSO hours registration →WBSO costs and expenditures →Technical novelty →WBSO project description →WBSO requirements →WBSO application →

Received a WBSO decision you disagree with?

We assess the decision, the application, the technical substantiation and any earlier correspondence, and determine which grounds for objection are substantively defensible.

Note: the objection period is 6 weeks after the dispatch date.

Have my WBSO decision assessed 033 – 453 08 18

SOURCES AND CONTENT REVIEW

RVO — WBSO Guide 2026

Reviewed by Peter Klaren, WBSO specialist since 2004. Last substantively updated: 21 September 2026.