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Research & development
The innovation box taxes income from patented know-how at an effective tax rate of 5%. While losses or expenses on innovative activities are deductible at the normal tax rate of 25%. An important condition for the innovation box to apply, is that the royalty is derived from self-developed patented intangible assets.
If no patent has been granted, the innovation box still applies in case the intangible assets are the result of R&D activities for which a R&D certificate was received. We note that a contract R&D should be possible under certain conditions.
Furthermore, a R&D deduction is available as a percentage of non-wage costs and investments related to R&D. The R&D deduction percentage for 2012 is 40%. This incentive is complementary to the wage tax reduction on R&D work. That reduction provides companies, actively conducting R&D work, with an allowance on wage tax and social-insurance contributions. As a rule, the R&D allowance amounts to 50% of the first EuR 220,000 of the wage bill for R&D per calendar year, and 18% of the remaining R&D wage bill.
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Doing business in the Netherlands
A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.
- Auteursrecht 2012 - Mazars - Netherlands
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- Auteursrecht 2012 - Mazars - Netherlands
