The Dutch government wants to reward entrepreneurs who succeed with their innovations. The Innovationbox (a tax incentive) ensures that profits arising from their own innovation are taxed at a significantly lower profit tax rate. For innovative companies, this can be a huge advantage. On the part of the profit directly attributable to innovative products, projects or services, entrepreneurs do not pay 19 or 25.8% corporation tax, but only 9%.

Terms of this tax incentive

The Innovationbox is interesting for Dutch companies who are mandatory for corporate tax. Are you considering using the tax scheme? There are some conditions you must meet to be eligible, including:

• You have developed the innovation asset yourself. An R&D statement has been issued for it and/or you have obtained a patent for it.
• At least 30% of your profit from the asset is the result of your innovation.

Methodology of the Innovationbox 2024

Both patents and WBSO The WBSO grant is the main tax incentive scheme for innovative companies in the Netherlands. It allows you to reduce labour and other costs and expenses for R&D projects. projects can serve as ‘access ticket’. In consultation with the tax authorities, it is determined what part of the profit is attributable to the innovation. Once a suitable methodology has been found and the Tax Administration agrees, an agreement (ruling) for several years can be concluded.

Innovationbox experience

Hezelburcht has finalised many rulings for its clients in recent years and has developed an effective methodology to achieve this. We also have the necessary experience in renewing existing rulings. Would you like to know more about the Innnovationbox or how to combine the WBSO and Innovationbox? Get in touch with your Hezelburcht specialist!

Contact for advice on Innovationbox
Or call directly to: 088 495 20 00