WBSO objection: what can you do against an RVO decision?

Have my WBSO decision reviewed Help with a WBSO objection

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

Important: 6-week objection period

If you disagree with a WBSO decision, your objection must be submitted to RVO within 6 weeks after the date on which the decision was sent.

Do not delay the substantive assessment of the decision: a technically well-founded objection often requires information from the employees actually carrying out the project.

Have my WBSO decision reviewed

ON THIS PAGE

Which decisions? Rejected or not processed? Objection to the application decision Objection to a correction or fine When is an objection relevant? Technical substantiation Weak versus strong ground Objection in 6 steps Which documents? What happens after an objection? Appeal: CBb or Rotterdam District Court Correction during objection Additional questions or objection? Frequently asked questions

Which WBSO decisions can you object to?

RVO can fully award, partially award, reject or decline to process a WBSO application. After an audit, a corrective S&O-verklaring and/or fine may also follow. All of these decisions can be challenged by objection.

Rejected, partially awarded or not processed?

Rejected

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

Partially awarded

One or more projects, part of the hours or certain costs were not awarded. The decision states why.

Not processed

A formal or procedural reason applies, for example an application that was not supplemented on time. In that case there has been no substantive assessment.

This distinction determines the grounds for your objection. In a substantive rejection, you challenge the technical assessment; where the application was not processed, the issue is the procedural basis. An objection is therefore also possible against a partial award — not only when the entire application has been rejected.

Route A: objection to the assessment of your application

This concerns the substantive assessment before you started working under an S&O-verklaring. Examples include situations in which:

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

If RVO agrees with you wholly or partly after the objection, an additional S&O-verklaring may still be issued.

Route B: objection to a correction or fine

This route applies after an award, usually following an RVO audit. Examples include:

• hours that are not accepted retrospectively;
• project records considered inadequate;
• costs that are corrected;
• a self-employed professional whom RVO considers not to have met the 500-hour requirement;
• a fine in addition to the correction.

Here, the focus shifts from “does this qualify as R&D?” to “can you demonstrate what was actually carried out?”. Your project records and hours registration are then decisive.

When can an objection to a WBSO decision be relevant?

An objection may for example be relevant where:

• RVO interpreted the technical bottleneck differently from what the project work shows;
• you believe technical novelty was assessed incorrectly;
• certain activities were incorrectly excluded from R&D;
• your response to additional questions was not considered or was interpreted differently;
• the number of hours awarded does not correspond with the technically necessary activities;
• you believe costs or expenditures were incorrectly excluded;
• an audit gives rise to a dispute about records or realised activities.

A strong objection does not merely say “RVO assessed this incorrectly”; it explains specifically which part of the decision is incorrect, why, and which technical or legal information supports that position.

Why technical substantiation is crucial in a WBSO objection

A WBSO objection is rarely a purely legal argument. The core question is whether RVO assessed the technology correctly.

Product and process

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

Software

• What was the programming-technical problem?
• Why could available technology not solve it?
• Which new operating principle was implemented in software?

Scientific research

• Which technical phenomenon was investigated?
• Why did existing knowledge provide an insufficient explanation?

More detail by project type: product development, process development, software and technical-scientific research.

Example: weak versus strong ground for objection

RVO POSITION

The activities described 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 can be applied. However, with datasets above X records this demonstrably exceeds the memory budget and maximum latency. The company is therefore developing its own partitioning and search structure. Benchmarks and technical documentation show that this solution was not available beforehand and that several technical solution approaches were tested during the project.”

Making a WBSO objection in 6 steps

• 1 Check the date sent — The six-week period starts on the date the decision was sent, not the date you read it.
• 2 Analyse RVO's reasoning — Which elements were rejected or corrected, and on what ground?
• 3 Compare the decision with the application — Including any additional questions and the answers you previously gave.
• 4 Involve the technical employees — Check whether RVO interpreted the technology correctly.
• 5 Substantiate each ground separately — Technical facts, records and the relevant WBSO criteria for each point.
• 6 Submit the objection on time — Follow the objection clause in the decision; it states where and how to submit it.

Which documents are useful for 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;
• substantiation of hours;
• project records;
• substantiation of costs and expenditures;
• correspondence with RVO.

The value lies not in sending as many attachments as possible, but in using only 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 wholly or partly successful in an objection against an application decision, RVO may issue an additional S&O-verklaring.

If you disagree with the decision on the objection, you may subsequently appeal.

Appeal: CBb or Rotterdam District Court?

The appeal body differs by type of dispute. This is an important distinction that is often overlooked.

Objecting to a correction? You must still process the correction

An objection or appeal procedure does not suspend the processing of a corrective S&O-verklaring. The correction must therefore be processed while RVO considers your objection.

Take this into account in liquidity planning: the amount must be repaid through payroll taxes even if you disagree with the correction.

Has RVO not yet made a decision?

Only additional questions?

You are still in the assessment phase and an objection is not yet relevant. See RVO additional questions.

Have you received a decision?

If RVO has issued a decision with which you disagree, the objection procedure described 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, collect additional substantiation and draft the notice of objection.

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

Frequently asked questions about WBSO objections

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

Within 6 weeks after the date on which the decision was sent. That date appears on the decision itself.

Can I object to a partial rejection?

Yes. A partial award is also a decision that can be challenged, for example where a project, part of the hours or certain costs were not awarded.

Can I object to a corrective S&O-verklaring?

Yes. A correction following an RVO audit is a decision against which an objection can be lodged.

Can I object to a WBSO fine?

Yes. You can also object to an imposed fine.

What happens if my objection succeeds?

For an application decision, RVO may issue an additional S&O-verklaring if you are wholly or partly successful.

Where can I appeal?

For application decisions and corrective S&O-verklaringen, appeal lies with the College van Beroep voor het bedrijfsleven. For a fine, the appeal runs via Rechtbank Rotterdam, with higher appeal to the CBb.

Must I process a correction while my objection is pending?

Yes. An objection or appeal does not suspend the processing of a corrective S&O-verklaring.

Is an RVO letter with additional questions already a rejection?

No. Additional questions are still part of the assessment and are not yet a decision. An objection is therefore not yet relevant.

RELATED PAGES

RVO additional questions → RVO audit → Report WBSO realisation → WBSO project records → WBSO hours registration → WBSO costs and expenditures → Technical novelty → WBSO project description → WBSO requirements → Applying for WBSO →

Received a WBSO decision you disagree with?

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

Important: the objection period is 6 weeks after the date the decision was sent.

Have my WBSO decision reviewed 033 – 453 08 18

SOURCES AND SUBSTANTIVE REVIEW

RVO — WBSO Guide 2026

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