Software (WBSO)

Definition

Programmatuur is the WBSO's term for software you develop yourself, as a counterpart to the categories of technically new products and production processes. Qualification isn't about what you build — an app, an algorithm, a backend system — but about whether there is technical novelty for your company and technical uncertainty that you have to resolve yourself. What matters is whether a genuine technical development question exists: did you have to devise a new approach because existing solutions fell short, and was it uncertain in advance whether and how that would work? Merely configuring, setting up, or applying existing software or standard platforms is explicitly excluded, even if that takes considerable effort. Software development is now one of the largest categories within the WBSO, with a growing share of projects in AI and machine learning — provided there too there is demonstrable technical uncertainty in the development, for instance around accuracy, scalability, or combining techniques that haven't previously been brought together in this way. Programmatuur is described in the application as a separate project or as part of a broader development project, and counts toward the same R&D hours and the same tax benefit as other qualifying WBSO work.

Frequently asked questions

When does software qualify for the WBSO?

Software qualifies as programmatuur for the WBSO when you develop something yourself that is technically new for your company and involves technical uncertainty you have to resolve.

Does configuring existing software qualify for the WBSO?

No, merely configuring, setting up, or applying existing software or standard platforms falls outside the WBSO, even if it takes considerable effort.

Do AI and machine learning projects qualify as programmatuur?

Yes, provided there is demonstrable technical uncertainty in the development; software development, including AI, is one of the largest categories within the WBSO.