Is your academic spin-off company doing innovative R&D projects? Or, do you own a business with an R&D based innovative pipeline? With the WBSO (tax credit), companies can lower their wage costs, as well as other costs and expenditures related to R&D projects. In this context, R&D means scientific and or technical research.
For 2019, the reduction in tax credit is 32% of the first € 350.000 (40% for starters) and 14% of the remaining R&D related costs. Costs and expenditures related to R&D that are eligible for WBSO include: R&D related wage costs, consumable material, research equipment, rent of the research facility and specific software licenses.