English
R&D work (in Dutch: Speur- en Ontwikkelingswerk or S&O) is the official term for technically scientific research and the development of technically new products, production processes or software. To qualify for the WBSO, the work must be technologically innovative and solve a technical problem whose solution is not yet directly known. As a self-employed professional you must spend at least 500 hours per year on R&D work to apply the WBSO deduction. You are required to keep an R&D time record.
