Get more out out your software development with the WBSO
Working on new software solutions? Then you know that innovation costs time, energy and money. Fortunately, the WBSO scheme offers a smart way to ease your software related R&D costs. We have helped hundreds of companies, from ambitious start-ups to global multinationals. With customers in sectors such as FinTech, health-tech, industrial automation and complex management systems, we know exactly what your project needs for a strong WBSO application.
Since we actively develop software ourselves, we too make use of the WBSO. These software tools aid us in keeping track of all our clients and WBSO applications allowing us to work smarter. In short, we know both the practical and administrative challenges of software development and are happy to pass that knowledge on to you. Together we ensure that your innovation moves forward.
If you choose our expertise, you will receive more than just guidance with the application. We also ensure that your time registration is correct and the administration meets all requirements. We delve into your technological issues and developments and translate these into a strong WBSO application that meets legal requirements.
Because all our consultants have a technical background, we speak the same language as your development team. We understand the technology behind your innovation, can clearly describe the complex components and ensure that the technical depth is properly reflected in the application.
Whether you are working on a smart API, a healthcare platform or an advanced automation system, we are ready to support you. Our experts take care of everything, from requests to administration, and guide you in every step of the process. This way you can concentrate on your innovation.
Frequently Asked Questions
It concerns a technical bottleneck where it is uncertain beforehand whether and how you will solve it. Think of a new algorithm, a performance or scalability issue, or a complex integration. Rebuilding existing functionality using known techniques does not qualify.
Yes, provided it involves a technically new development question. Think of training your own model, solving a performance, accuracy, or scalability problem, or building a new architecture or pipeline. Simply calling an existing AI API or applying an off-the-shelf model without your own technical development usually falls outside this. With AI, the line is very subtle, and it is the substantiation that determines whether RVO recognises it as Research & Development.
Yes. The WBSO is a reduction on payroll tax, not a deduction from profit. So you don't need to be profitable to benefit from it. Startups with staff on the payroll offset the benefit directly through their payroll tax return, and enjoy the higher starter rate of 50% during the first years. If you work as a sole trader or director-shareholder without staff, a fixed R&D deduction applies, provided you personally spend at least 500 hours per year on Research & Development, with an additional deduction for starting entrepreneurs.
The benefit is a percentage of your R&D wage costs, plus any other costs you incur for R&D. In 2026, this is 36% on the first bracket up to €391,020, and 16% on the excess. For starters, the rate in the first bracket is 50%. For a software company where most development costs consist of salaries, the benefit therefore adds up quickly. What you actually get back depends on your R&D hours and costs. We calculate this for you in advance.
First, a time registration of the R&D hours spent, and second, a project administration that shows what you developed technically and which bottlenecks you ran into. For software teams, this is often the hardest part, because development work doesn't automatically translate into RVO's language. Real1ze sets up this administration for you and reviews it periodically, so that you don't miss anything during an audit or the mandatory realisation notification.
