WBSO glossary

Key terms around the WBSO and Dutch innovation subsidies, clearly explained.

Looking for the meaning of a WBSO term? This glossary explains the most important terms around the WBSO and innovation subsidies in the Netherlands.

Advance payment: An advance payment is an upfront payment of part of a granted subsidy, before the final determination. Not every scheme offers advances; for the WBSO the benefit runs instead through a reduction on payroll tax.
Application period: The application period is the period for which you apply for WBSO. For companies with staff a period covers a minimum of 3 and a maximum of 12 consecutive calendar months, and application periods may not overlap.
BSN (citizen service number): The citizen service number (BSN) is a unique personal number. For a WBSO application for a company with staff, you provide the BSNs of the employees who carried out the R&D work, for calculating the average R&D hourly wage.
Chain authorisation (ketenmachtiging): With a chain authorisation you authorise an intermediary, such as an adviser or accountant, to handle matters with RVO on behalf of your company — for example submitting a WBSO application — without sharing your own eHerkenning.
Co-financing: Co-financing is the own contribution you provide as a company alongside the subsidy. Many schemes reimburse only a percentage of the costs (for example 35% or 60%); you finance the rest yourself.
Costs and expenditure (WBSO): Alongside R&D wage costs, companies with staff can also include costs and expenditure for their R&D project, such as materials or the purchase of capital assets. You choose between the flat rate or the actual costs and expenditure.
De-minimis aid: De-minimis aid is state aid so limited that it does not need to be notified to the European Commission. A maximum applies per enterprise over a rolling period. Many subsidies, such as SIB and SLIM, fall under the de-minimis rules, so you must declare any aid received earlier.
Decision (beschikking): A decision (beschikking) is RVO's formal ruling on your application. For the WBSO this is the S&O declaration, stating the granted R&D hours and the tax benefit. You can object to a decision within six weeks.
DigiD: DigiD is the digital login means for individuals and sole traders with the Dutch government. Sole traders can use DigiD to log in to mijn.rvo.nl for a WBSO application; legal entities need eHerkenning.
eHerkenning: eHerkenning is the digital login means for businesses, similar to DigiD but for organisations. For a WBSO application you need at least level eH3 with authorisation for RVO services.
eLoket (RVO): The eLoket is RVO's digital environment in which you submit and manage certain subsidy applications. For access you log in with eHerkenning (companies) or DigiD (sole traders).
Eurostars: Eurostars is a European programme that provides funding for international, market-oriented R&D projects by innovative SMEs collaborating with partners from other participating countries. It complements national schemes such as the WBSO.
Experimental development: Experimental development is applying existing knowledge to develop new or improved products, processes or services, for example through prototypes or pilots. Like industrial research, it is a European-defined category within R&D aid.
Feasibility study: A feasibility study investigates the technical and economic feasibility of a planned innovation before you invest at scale. It forms the core of a MIT feasibility project.
Final determination: The final determination is the decision by which the government sets the definitive amount of a subsidy, usually after a final report on the costs actually incurred and results achieved. Only at determination is the final amount fixed.
Final report: The final report is the account you submit after a subsidised project ends, with the results achieved and the costs realised. Based on it, the funding body makes the final determination of the subsidy.
Flat rate (WBSO): The flat rate is a fixed surcharge per R&D hour with which you account for costs and expenditure without administering them separately. The alternative is reporting the actual costs and expenditure; you choose one of the two per calendar year.
GBER (General Block Exemption Regulation): The GBER is a European regulation that exempts certain categories of state aid from the obligation to notify the European Commission. Many innovation and R&D subsidies are granted under the GBER.
Hour administration (WBSO): The hour administration is the recording of the hours spent on R&D per person, per project and per day. It is mandatory after a granted WBSO and forms the basis for the realisation report.
Hours criterion: The hours criterion is the requirement that a sole trader spends at least 500 R&D hours per calendar year on research and development to be entitled to the R&D deduction in income tax.
Industrial research: Industrial research is planned research aimed at acquiring new knowledge for the development of new products, processes or services. It is a European-defined category that recurs in many R&D subsidies, often alongside experimental development.
Innovation box: The innovation box is a corporate-tax scheme under which profit from innovative activities is taxed at a reduced 9% rate. An S&O declaration (WBSO) is usually the entry ticket.
Innovation Credit: The Innovation Credit is an RVO financing scheme in the form of a credit (loan) for developing promising new products, processes or services. Unlike the WBSO, it is repayable financing rather than a tax benefit.
KvK (Chamber of Commerce): The Chamber of Commerce (KvK) is the Dutch business register in which companies are registered. You need your KvK number for almost every subsidy application, including the WBSO.
mijn.rvo.nl: mijn.rvo.nl is RVO's online portal where you submit your WBSO application, view your decision and report your realisation. You log in with eHerkenning (companies) or DigiD (sole traders).
MIT scheme: The MIT scheme (SME innovation stimulation for Regions and Top Sectors) stimulates innovation among SMEs within the national top sectors and regions, among other things via feasibility projects and R&D collaboration projects. It is separate from the WBSO but can often be combined.
Payroll tax (loonheffing): Loonheffing is the collective term for the payroll tax and contributions an employer withholds from wages. The WBSO benefit for companies with staff is settled through a reduction on the payroll tax due.
R&D base (S&O-grondslag): The R&D base (S&O-grondslag) is the amount over which your WBSO benefit is calculated: the R&D hours times the (average or flat-rate) R&D hourly wage, plus any costs and expenditure. In 2026, 36% applies to the first €391,020 and 16% above that.
R&D hourly wage: The R&D hourly wage is the hourly rate used to calculate the R&D base. RVO sets it based on your payroll administration from two years earlier; if you did not use the WBSO then, the 2026 flat-rate R&D hourly wage of €29 applies.
Realisation report: The realisation report (mededeling van realisatie) is the report after the calendar year in which you inform RVO of the R&D hours actually spent and any costs. Sole traders with more than 500 R&D hours are exempt.
Research and development (R&D): Research and development (S&O) is the work covered by the WBSO: developing technically new software, products or production processes, or carrying out technical-scientific research, each involving technical uncertainty.
RVO: The Netherlands Enterprise Agency (RVO) is the government body that, on behalf of the Ministry of Economic Affairs, administers schemes such as the WBSO. You submit your application via mijn.rvo.nl.
S&O declaration: The S&O declaration is the RVO decision stating how many research-and-development hours are granted and which tax benefit you receive through the WBSO. You need it to cash in the benefit.
SIB (Support International Business): SIB (Support International Business) is a subsidy programme that supports Dutch SMEs with international business, among other things via SIB Market Entry (a contribution towards a local expert) and SIB Individual Trade Fair Participation (a contribution towards participating in an international trade fair).
SLIM subsidy: The SLIM subsidy (Stimulating Learning and Development in SMEs) stimulates learning and development within SMEs. It reimburses up to 60% of the costs (maximum €24,999) for a company scan, career or development advice, or implementing a learning or development method.
SME (small and medium-sized enterprise): Under the EU definition, an SME is an enterprise with fewer than 250 employees and an annual turnover up to €50 million or a balance-sheet total up to €43 million. Many schemes, such as MIT, SIB and SLIM, are specifically intended for SMEs.
Software (WBSO): Within the WBSO, programmatuur is the term for software you develop yourself. Developing technically new software with technical uncertainty can qualify; merely configuring or applying existing software does not.
Starter (WBSO): Within the WBSO, a starter is a company that has had an S&O declaration at most twice in the past five years. Starters receive a higher first-bracket rate: 50% instead of 36% in 2026.
State aid: State aid is an advantage granted by the government to companies that may affect competition. European rules limit state aid; subsidies often fall under an exemption such as the de-minimis rule or the General Block Exemption Regulation (GBER).
Subsidy ceiling: The subsidy ceiling is the total budget available for a scheme or opening. Once the ceiling is reached, further applications are rejected. For first-come-first-served schemes it pays to apply early.
Technical novelty: Technical novelty means that the solution you develop is technically new for your own company. Together with technical uncertainty, it is a core condition to qualify for the WBSO.
Technical-scientific research (TWO): Technical-scientific research (TWO) is one of the types of work covered by the WBSO. It concerns explanatory research of a technical nature aimed at acquiring new technical knowledge, with an uncertain outcome.
Top sectors: The top sectors are the economic sectors on which Dutch innovation policy focuses, such as high-tech, life sciences & health, agri & food and energy. Schemes such as MIT target innovation within these top sectors and the associated missions.
WBSO: The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is the Dutch tax incentive that reimburses part of the wage costs for research and development (R&D) through a payroll-tax reduction or a deduction for sole traders.
Withholding agent (S&O): An S&O withholding agent is an employer that withholds payroll tax and applies for the WBSO for employees' research and development work. The withholding agent settles the WBSO benefit through the payroll tax return.