The research and development work undertaken by your staff entitles you to a payroll tax rebate. The associated amounts for 2019 have been fixed at 32 percent of the wage up to a wage amount of € 350,000, upwards from which a reduced rate of 14 percent applies. If you are planning to embark on research and development work in 2019, make sure your application for an R&D certificate reaches the Netherlands Enterprise Agency in good time. The deadline for filing is set at one calendar month ahead of the launch of the activities in question. You may file up to three applications during a single calendar year.
Dutch version: Vergeet niet om WBSO aan te vragen