{"id":537,"date":"2024-11-29T10:34:00","date_gmt":"2024-11-29T09:34:00","guid":{"rendered":"https:\/\/www.watacc.nl\/aanvraag-wet-bevordering-speur-en-ontwikkelingswerk-2025\/"},"modified":"2024-11-29T10:34:00","modified_gmt":"2024-11-29T09:34:00","slug":"aanvraag-wet-bevordering-speur-en-ontwikkelingswerk-2025","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/en\/aanvraag-wet-bevordering-speur-en-ontwikkelingswerk-2025\/","title":{"rendered":"Application for the Promotion of Research and Development Act 2025"},"content":{"rendered":"<p>The Research and Development Promotion Act (WBSO) helps 20,000 companies every year. Are you an entrepreneur and are you going to do Research &amp; Development (R&amp;D)? Or are you going to carry out technical-scientific research? Then you may receive tax benefits from the WBSO. As a result, your costs will be much lower. In 2025, almost the same conditions apply as in 2024. However, the benefit will increase if the Senate also agrees. &nbsp;<\/p>\n<p><!--more--><\/p>\n<p><strong>WBSO parameters in 2025<br \/><\/strong>The following parameters apply for 2025:<\/p>\n<ul>\n<li>Rate 1<sup>e<\/sup> Drive: 36% (was 32%);<\/li>\n<li>Rate 1<sup>e<\/sup> Disc starter: 50% (was 40%);<\/li>\n<li>Limit first bracket \u20ac380,000 R&amp;D base (was \u20ac350,000);<\/li>\n<li>Rate 2<sup>e<\/sup> Drive: 16% (was 16%)<\/li>\n<\/ul>\n<p>In 2024, the R&amp;D deduction for the self-employed is \u20ac15,551. The additional R&amp;D deduction for self-employed start-ups is \u20ac7,781. At the end of 2024, the Ministry of Economic Affairs will announce the amounts you may deduct for R&amp;D as a self-employed person and as a starting self-employed person.&nbsp;<\/p>\n<p><strong>Conditions<br \/><\/strong>To benefit from the WBSO, there are several conditions. The main ones are:<\/p>\n<ul>\n<li>You yourself develop new software, a (tangible) product or production process, or you conduct technical-scientific research.<\/li>\n<li>The R&amp;D project takes place within the European Union.<\/li>\n<li>You tackle the R&amp;D work in a planned way, with several project phases, for example.<\/li>\n<li>Your company pays income tax and\/or payroll tax.<\/li>\n<li>You can only apply for WBSO for future R&amp;D work.<\/li>\n<\/ul>\n<p><strong>Calculate your benefit<br \/><\/strong>The WBSO reimburses part of the labour costs of your R&amp;D project. Companies with staff can receive a deduction on top of this on other costs and expenses of the R&amp;D project, such as the purchase of materials. Calculate with the&nbsp;<a href=\"https:\/\/tinyurl.com\/7tdcf343\"><strong>WBSO rule aid<\/strong><\/a>&nbsp;in minutes exactly how much the WBSO will benefit you.<\/p>\n<p><strong>Preparing your application<br \/><\/strong>You apply for the WBSO within 1-4 hours. If it is clear what you want to develop or research, the WBSO application is easy. For a quick and complete application for a development project, it involves the following information:<\/p>\n<ul>\n<li>What will you develop?<\/li>\n<li>Why is this development technically new for your company?<\/li>\n<li>What technical issues do you expect during development?<\/li>\n<li>How do you plan to solve these technical problems?<\/li>\n<li>Practical information such as company name, project duration and number of employees.<\/li>\n<\/ul>\n<p>Are you conducting technical-scientific research (TWO)? If so, you describe the research design.<\/p>\n<p><strong>Request<br \/><\/strong>Make your request directly via&nbsp;<a href=\"https:\/\/mijn.rvo.nl\/wbso\"><strong>My RVO<\/strong><\/a>. For your WBSO application 2025, log in with eHerkenning. For your application, you need at least level 3 with authorisation RVO services at level eH3. The application deadlines differ for self-employed and companies with staff. Check the&nbsp;<a href=\"https:\/\/tinyurl.com\/mu7wbcay\"><strong>WBSO calendar<\/strong><\/a>.<\/p>\n<p><strong>Note:<\/strong> Are you applying for WBSO for a company with employees? If so, with your application you must provide the citizen service numbers (bsns) of the employees who carried out the research &amp; development (R&amp;D) work 2 years ago. This is needed to calculate the average R&amp;D hourly wage. Did you not use the WBSO 2 years ago? Then a flat-rate S&amp;O hourly wage applies to you and you do not need to report bsns. The flat-rate S&amp;O hourly wage of \u20ac29 will then apply to you in 2025.<\/p>","protected":false},"excerpt":{"rendered":"<p>You can now make your application for the Promotion of Research and Development Act 2025. What will change compared to 2024?<\/p>","protected":false},"author":2,"featured_media":538,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aanvraag Wet Bevordering Speur- en Ontwikkelingswerk 2025 - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"U kunt nu uw aanvraag Wet Bevordering Speur- en Ontwikkelingswerk 2025 doen. 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