HGM subsidieadvies is intended to stimulate innovation in Dutch companies by providing a discount on payroll tax. The discount is based on hours and costs incurred in R&D work. Companies from all sectors can benefit from this subsidy, including startups and large multinationals. The scheme covers development of products, production processes and software. It also applies to technical scientific research. The WBSO subsidy offers great opportunities for renewal and stimulating technical innovation, but it is also important to follow the rules closely. This includes accurate time registration, a requirement for clear project descriptions and meticulous records.

WBSO and Software Development: Understanding the Requirements

The official conditions for the WBSO subsidy can be found on the website of the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland). Companies and self-employed entrepreneurs that pay income tax may qualify. Among other things, the development needs to be technically new for your business and developed in-house. In the case of software, this must be original and not a copy of existing software. The development must also have yet to take place, because the WBSO subsidy only works for developments that have yet to be implemented.

Prosuma provides full guidance throughout the entire process of applying for a WBSO subsidy. We prepare the application for you, advise on setting up the administration and support you with any inspection by RVO. We also take care of reporting the realized hours and costs at the end of the calendar year to which a decision relates.