In order for you to benefit from the Research and Development (Promotion) Act of the Netherlands (“WBSO”), it is crucial that you should file your application by 30 November at the very latest, as RVO.nl, the Netherlands Enterprise Agency, should be in possession of your application no less than one month ahead of the effective date. The scheme is launched on the first of January 2016 and will also cover the costs and expenses in connection with research and development activities.
Sole traders have until the first of January 2016 to ensure that their application should have reached RVO.nl if they intend to make use of the scheme in an income tax sphere.