With the arrival of our Sr. Consultant Nick Sanders, The Future significantly strengthens its expertise in the WBSO scheme. This allows us to support organisations even more effectively in making optimal tax use of R&D activities—with an application that is substantively sound and demonstrably substantiated.

What is the WBSO?

The WBSO (Research and Development Promotion Act) is a tax incentive scheme for organisations that carry out technological development themselves. With the WBSO, you reduce R&D costs (depending on your situation) by receiving a tax benefit on (among other things) R&D wage costs and, in some cases, additional R&D costs/expenses.

In short:

• you make R&D cheaper;
• you create room to develop more;
• You ensure demonstrability and compliance towards the RVO/Tax Authorities.

For whom is the WBSO interesting?

The WBSO is particularly relevant for organisations that develop in-house, such as:

• software and tech companies (algorithms, platform development, integrations, performance/architecture);
• manufacturing industry and high-tech (prototypes, tooling, new product development);
• energy, mobility, biotech/medtech (system development, measurement and control technology, process innovation).

Important: this concerns technical development and systematic R&D, not regular engineering, implementation, or cosmetic changes.

What are the benefits?

The WBSO is practical because you:

• structurally free up R&D budget without subsidy project administration;
• can decide sooner to actually start development trajectories;
• can professionalise your innovation portfolio (project definition, technical deliverables, time tracking, and evidence).

What does the Future help with?

We support organizations end-to-end, focusing on quality, substantiation, and rhythm:

• Identifying WBSO-eligible R&D projects: Defining what does and does not qualify, including a clear technical project objective;

• Substantiating technical content and hours: Translating this into clear technical bottlenecks, approach, deliverables, and demonstrable time tracking;
• Submitting a strong WBSO application: an application that is “audit-proof”: concrete, consistent, and verifiable.
• Fixed rhythm of at least 2 advisory sessions per year: Periodic check on WBSO optimisation and inventory of additional subsidy opportunities (e.g., MIT, OPZuid/EFRO, DEI+, Interreg), aligned with your roadmap.

The next submission deadline currently often used is December 20, 2025, for benefits effective January 1, 2026.

Therefore, now is the time to:

• select your R&D roadmap and work packages;
• clarify scope and technical bottlenecks;
• set up time tracking and supporting documentation.

Schedule a meeting

Do you want to know how much WBSO potential exists within your organisation and how you can concretely capitalise on it?

Contact us via LinkedIn or directly with Nick: