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Innovation Box

The Innovation Box is a special tariff box for R&D/ patent profit, which will be taxed at 7% instead of the regular Dutch corporate tax rate of 16,5% - 25%. With the Innovation box a company can lower their corporate tax in The Netherlands significantly.

The successful implementation of the Innovation Box is work for a specialist who can manage topics like: what exactly is your intangible asset, how much does it contribute to your company's profitability (transfer pricing), what are the consequences of R&D outsourcing, etc. Vectrix has years of experience with these matters and successful implementation of the Innovation Box

You want to know more? Please call us at +31 85 - 210 6240 or send an email to info@vectrix.nl

Requirements Innovation box:

  • The Dutch company has a WBSO grant;
  • Profit of the Dutch company is related to the IP developed within the WBSO.

Application process: if a company meets the requirements above it can apply for the Innovation box. The application process goes as follow:

  • Vectrix bv will make a request for your company with the Dutch Tax Authorities for the Innovation box. Vectrix will make an argumentation and calculation of how much of the profit will qualify for the Innovation box;
  • After filing the application the parties: Vectrix, your company and the Dutch Tax Authorities, will discuss in a face to face meeting how much of the profit should be allocated to the Innovation box for the year of request and the upcoming 3 years;
  • When both parties agree on a percentage, this agreement will be formalized in a ruling called “Vaststellingsovereenkomst Innovatiebox”. With this contract the company can obtain the Innovation box for the years in contract.

Benefit example (1 year):

 

Profit eligible for the Innovation box

 

€1.000.000

 

Regular profit tax (25% Vpb)

€250.000-

 

Profit after tax

 

€ 750.000

 

Tax Innovation box (7%)

€ 70.000-

 

Profit after tax

 

€ 930.000

 

Benefit from applying the Innovation box

€ 180.000

 

 

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