Of the total tax benefit of approximately €2.9 billion, an estimated 95% goes to just ten large companies. The Ministry of Finance is therefore investigating how smaller companies can benefit more from the scheme.  

The Innovation Box is intended to stimulate research, development, and innovation in the Netherlands. Although approximately 80% of users are SMEs, they receive only a small share of the total tax benefit. Large enterprises with profitable patents, software, or other intellectual property rights benefit by far the most from the scheme.