Case study:
WBSO-Act

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The WBSO Act provides a fiscal facility for companies, knowledge centres and self-employed persons who perform R&D work. In this context, R&D means technical/scientific research, the development of technologically new physical products or physical production processes (or parts thereof) and the development of technologically new software (or parts thereof).

Under the Act, a contribution is paid towards the wage costs of employees directly involved in R&D. The contribution is in the form of a reduction of payroll tax and social security contributions and an increase in the tax deductions available to self-employed persons.

Applications must be received before the 1st of the month that preceeds to the start of the WBSO projects (i.e. at the latest on November 30st for projects starting January 1st). They can be filed three times a year. The project period is at least 3 and at most 6 months.