WBSO: the innovation subsidy that many entrepreneurs are ignoring
In a series of blog posts, Marco Coolen provides insight into his work as a Dutch and European patent attorney at AOMB.
Published on September 21, 2025
Marco, a patent attorney at AOMB since 2013, shares his expertise on IO+ about patents—how they work, why they matter, and when they lose their value.
When news platforms publish articles about subsidies for innovation, they usually refer to complex European projects or highly ambitious laboratory research. As a result, SMEs often lose interest.
But did you know that there is an innovation scheme in the Netherlands that you, as an entrepreneur, can probably already take advantage of? Without having to jump through dozens of subsidy hoops?
So be sure to familiarize yourself with the WBSO.
Marco Coolen, photo © Bart van Overbeeke
What exactly is the WBSO?
WBSO stands for Wet Bevordering Speur- en Ontwikkelingswerk (Research and Development Promotion Act).
Unlike patents, where you have to prove that your invention is new worldwide, the WBSO looks at your internal progress. If you are working on something new within your own company or improving something you have not done before, you will quickly become eligible.
- ✔️ Writing new software?
- ✔️ Modifying a machine?
- ✔️ Building a prototype?
- ✔️ Trying a smarter production method?
- ✔️ Optimizing an algorithm?
It all counts. You don't have to achieve a Nobel Prize-worthy breakthrough. If you do internal development work, you are already a serious candidate.
What's in it for you?
The great thing about the WBSO is that you get a tax break on your wage costs. Simply put, the government contributes to the salaries of your developers, engineers, or technicians who work on innovation.
And that can add up to quite a lot. In 2024, nearly 19,000 companies utilized the WBSO. Together, they invested €8.36 billion in innovation. Of this,
- €5 billion went to labor costs,
- €3.3 billion to other development costs.
And the nice thing? 97.2% of these companies are SMEs. So innovation doesn't just happen in large R&D centers of multinationals, but also in your factory, workshop, or software company.
Why should you use the WBSO?
Innovation takes time and money. You take risks and invest hours in development without immediately selling a product. The WBSO reduces that risk by refunding part of your costs.
And that gives you immediate benefits:
- Lower labor costs: more room for extra staff or experiments.
- More leeway: you can test multiple ideas at the same time more easily.
- Faster innovation: less financial pressure to achieve immediate returns.
In fact, the WBSO is a kind of lever. You put your shoulder to the wheel of innovation, and the government gives you a little push.
Are you already using it, or are you leaving money on the table?
The WBSO can be interesting for many entrepreneurs. Anyone who still thinks it's “too complicated” or that they're not innovative enough would do well to take another look at the matter. If you take an honest look at what you're developing in your company, you'll often be surprised at how far you've come.
Because every day, your company is developing, improving, optimizing, or trying out new things. That's exactly what the WBSO supports.
Use that leverage
Innovation does not always have to be revolutionary. Every step forward within your company is valuable and often eligible for subsidy.
So take a look at your project list. We bet there is work that is perfectly eligible for the WBSO. If you don't apply, you are leaving money on the table. The scheme is there to strengthen your innovative power.
Use that leverage. You probably already have it in your hands.
The World of Patents
Dutch and European patent attorney Marco Coolen (AOMB) gives us a better understanding of the world of patents. How do they work, why are they important, but also: when do they lose their usefulness?
View The World of Patents