- agency
- Dutch Tax Administration; access gated by an RVO R&D declaration (WBSO)
- amount
- Reduced effective corporate income tax rate of 9% on qualifying innovative profits, instead of the regular corporate income tax rate of 25.8%.
- country
- Netherlands
- deadline or recurrence
- Ongoing regime within the corporate income tax system.
- eligibility
- Companies (subject to corporate income tax) with profits attributable to qualifying innovative/R&D activities; the key to access is obtaining an R&D declaration from RVO under the WBSO scheme.