BSN (citizen service number)

Definition

The citizen service number (BSN) is the unique personal number the Dutch government uses to identify individuals, similar to the number on your passport or ID card. For a WBSO application by a company with staff, you provide the BSNs of the employees who carried out the research and development (R&D) work. RVO uses this data, combined with the payroll tax return filed with the Dutch Tax Administration, to determine those employees' average R&D hourly wage — one of the building blocks of the R&D base over which the WBSO benefit is calculated. Without correct BSNs, RVO cannot link this hourly wage to your payroll administration, which can cause delays or an incorrect determination of your benefit. Sole traders who claim the WBSO via the self-employed deduction generally do not provide third-party BSNs, because that deduction is based on the hours criterion rather than on an R&D hourly wage for employees. Because the BSN is a sensitive personal data item, you handle it carefully within your hour administration and application file, in line with the GDPR. If an adviser or platform prepares your WBSO application on your behalf, it is common for them to process the BSNs of your R&D staff to submit the application correctly.

Frequently asked questions

Why do I have to provide BSNs in a WBSO application?

RVO uses the BSNs of your R&D staff, together with your payroll tax return filed with the Dutch Tax Administration, to determine the average R&D hourly wage used to calculate your WBSO benefit.

Do sole traders also need to provide someone else's BSN?

No, sole traders claiming the WBSO via the self-employed deduction base it on the hours criterion of 500 R&D hours and generally do not provide employee BSNs.

Is the BSN sensitive data within a WBSO application?

Yes, the BSN is personal data you must handle carefully and in line with the GDPR within your hour administration and application file.