The Innovation Box has been introduced to provide tax incentives for innovative research by entrepreneurs. All profits you achieve with innovative activities fall into this box.
When you innovate and receive a WBSO subsidy, you are often eligible for the innovation box. This tax scheme, which is applied through the corporation tax return, releases 80% of the profits from innovations. This brings the effective corporation tax rate over the innovation profit to 4 to 5%.
Who can submit?
- For profits and losses from intangible assets for which you have received a patent or a foreign patent, or for which you have received an R & D statement, an effective levy of 4 or 5 per cent applies on request.
- We also regard plant breeders’ rights for newly developed plant varieties as a patent. The innovation box does not apply to brands, logos and the like.
Calculate the amount via the Innovation Box Calculation Tool!
You can apply the innovation box to the years in which you have not yet received a final assessment.