Decision (beschikking)

Definition

A decision (beschikking) is the formal, written ruling that an administrative body such as RVO issues on a submitted application, carrying legal effect for the applicant. For the WBSO, this decision is called the S&O declaration: the document in which RVO records how many R&D hours — and, where applicable, which costs and expenditure — have been approved, and what tax benefit follows from that. The decision comes after RVO assesses your application for a specific application period, and it forms the legal basis on which you may apply the reduction to your payroll tax or, as a sole trader, claim the deduction in income tax. If you disagree with the decision — for example because fewer hours were granted than requested — you can file an objection within six weeks of the date of the decision. An objection stands or falls on strong technical substantiation: you need to explain concretely why the work is technically new and which technical uncertainty you had to resolve. In practice, an objection isn't always the fastest route; it is often more effective to sharpen the project description and submit a new application for the remaining period instead. The decision is therefore not just an administrative endpoint but the starting point of your accountability: the hours and costs it states are what you later compare against your actual realisation.

Frequently asked questions

What is a decision (beschikking) in the WBSO process?

For the WBSO, the decision is the S&O declaration: RVO's formal ruling stating how many R&D hours and what tax benefit have been granted for your application period.

How long do you have to object to a decision?

You can file an objection with RVO within six weeks of the date of the decision.

What's often more effective than objecting to a rejection?

It's often more effective to technically sharpen the project description and submit a new application for the remaining application period than to file a formal objection.