Innovatiebox
Met de Innovatiebox betalen innovatieve ondernemingen minder vennootschapsbelasting over winst uit innovatie. Hiermee wordt innovatie in Nederland fiscaal aantrekkelijker gemaakt. De regeling sluit goed aan op de WBSO.
Met de Innovatiebox betalen innovatieve ondernemingen minder vennootschapsbelasting over winst uit innovatie. Hiermee wordt innovatie in Nederland fiscaal aantrekkelijker gemaakt. De regeling sluit goed aan op de WBSO.
What is Innovatiebox?
Innovatiebox offers a fiscal discount on your corporate tax. Through this ruling you only pay 9% corporate taxes on the profits you make from WBSO projects or patents. This stimulates innovation, as the tax returns allow you to reinvest in more research and development activities.
Am I eligible for Innovatiebox?
Tax paying entrepeneurs who possess at least 1 WBSO allotment or patent and are based in the Netherlands are eligible for Innovatiebox. You have to make profits from research and development activities or make profits in the future, and you have to pay corporate taxes on these profits.
For SMEs there is the Innovatiebox flat rate. For the flat rate, it is not necessary to determine how great the influence of the innovation is on the profit. Instead, a maximum of 25% of the profit is taxed for the lower rate of 9%.
What must I do for Innovatiebox?
You need a settlement agreement from the tax authorities. Secondly, your application must clearly state how big a part your WBSO activities play in your profits. This makes the ruling quite complex.
What do I gain through Innovatiebox?
A reduction of up to 64% of the corporation tax you pay on the profit obtained from WBSO projects or patents. You only pay 9% instead of 19% corporation tax on the first €200,000 and 9% instead of 25.8% corporation tax on all profits above €200,000.
In-depth WBSO knowledge is required for a successful Innovatiebox application. In addition, a proper administration is very important. An optimal WBSO administration increases the chance of being awarded Innovatiebox. The tax authorities determine how great the influence of your WBSO innovations is on the profitability of your company, based on your administration. In addition, after the Innovation Box has been awarded, the tax authorities will check whether you apply it in accordance with the associated conditions. Finally, the administration is used as a guideline for a new Innovatiebox allocation after the process has ended.
We have completed hundreds of Innovatiebox projects. Let us advise and support you. We'll analyse your financial situation, acquire a determination of the benefits with the tax authorities and make sure you'll be able to utilize Innovatiebox for at least 4 years. We'll also look at your administration and help you improve it. This way you have little work and you can focus on innovation!
Do the Innovatiebox check to discover whether you're eligible or give us a call for more information!