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AI glossary

What is the WBSO (Dutch R&D tax credit)?

The WBSO is a Dutch scheme that cuts R&D labour costs, including qualifying AI development, via payroll tax relief.

In short

The WBSO is a Dutch government scheme that lowers the labour costs of research and development, including qualifying AI development, through a reduction in payroll tax and social contributions. Companies apply via RVO and, once approved, offset part of their R&D wage costs. For businesses building genuinely new AI solutions in the Netherlands, it can meaningfully improve a project's economics.

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