Innovation box

In the Netherlands, there are several tax incentives for innovative companies. An important incentive is the so-called innovation box in the Dutch Corporate Income Tax Act. The Dutch innovation box regime provides companies with the possibility to be effectively taxed at a reduced rate of 9% (instead of the regular corporate income tax rate of 15%-25,8% (as per 2022 15%-25,8%)) with respect to income from self-developed intangible assets / intellectual property (IP).

Innovation box

To apply the innovation box regime, there must be benefits derived from a self-developed intangible asset. Research and Development (R&D) activities must be covered by a Research and Development Declaration (WBSO declaration). Additionally, for large taxpayers, there is a requirement for an additional access ticket. Large taxpayers are those who have achieved benefits from intangible assets of EUR 37.5 million or more in the current and the preceding four financial years (benefit criterion) and/or have a total net (group) turnover of EUR 250 million or more over the same period (turnover criterion). An additional access ticket could be, for instance, a patent or plant breeders’ rights. Software also qualifies as an additional ticket. The law mentions a few other supplementary tickets that can provide access to the innovation box.

For more information about the background and operation of the innovation box regime, please refer to our article on the subject. Click here to access the article.

Why HVK Stevens

Determining the portion of profits eligible for the 9% innovation box rate is often a topic of discussion in practice. This benefit calculation is tailored and requires an individual approach. In practice, in nearly all cases, discussions are initiated (prior to submission) with the Tax Authorities to establish agreements regarding the calculation method and the extent of the innovation box benefit. These agreements are documented in a so-called settlement agreement between the taxpayer and the Tax Authorities. This approach provides certainty about the amount of the eligible innovation box benefit before filing the corporate income tax return.

HVK Stevens has extensive experience with innovation box trajectories. If your company benefits from innovative activities, please contact our specialists for an informal conversation about the possibilities.

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