NETHERLANDS · R&D TAX INCENTIVE ADVISORY

WBSO consultancy for software & AI innovation.

Make your software R&D work clear, technically defensible and ready for a WBSO assessment. We help Dutch innovators screen projects, identify genuine development challenges and prepare focused application material.

AI / MLSoftware engineeringAdvanced algorithmsIndustrial IoT
UNDERSTAND THE SCHEME

What does WBSO actually support?

The WBSO is a Dutch R&D tax incentive. For eligible businesses and work, it can reduce qualifying R&D costs through the Dutch tax system. It is not a general-purpose cash grant for any technology project.

Software applicants need more than an innovative business idea. A credible case explains the company's own technical development work, the bottlenecks it faces, why existing approaches are insufficient and how the technical uncertainty will be addressed. We help turn this information into a structured, evidence-based narrative.

Eligibility, eligible hours and costs, filing timelines and applicable tax treatment depend on the applicant and current scheme rules. Check RVO's official WBSO guidance ↗

WHAT WE CAN SUPPORT

Practical WBSO support, from screening to technical follow-up.

Choose a focused technical review or request broader documentation support. The final scope is agreed per project.

01 / SCREEN

WBSO eligibility screening

Review the proposed software development, R&D boundaries and potential eligibility before committing to a full application.

02 / ASSESS

Technical bottleneck assessment

Interview developers about existing methods, unresolved software constraints, proposed approaches and technical uncertainties.

03 / PREPARE

Application drafting & review

Develop or strengthen technical project descriptions, planned activities and evidence requirements, without inventing claims.

04 / RESPOND

RVO technical question support

Work with the applicant's team to prepare accurate clarifications and evidence-based answers to technical questions.

05 / DOCUMENT

R&D record-keeping guidance

Help teams organise development logs, tests, technical decisions and eligible working-hour records for later review.

06 / CONTINUE

Ongoing WBSO technical advisory

Review technical changes and project progress; prepare supporting information for renewals, follow-up queries and potential inspections.

TECHNICAL SPECIALISM

A technical reviewer for complex software projects.

CyberAI's work is centred on software-intensive R&D. We focus on the technical substance, not merely the wording of an application.

Artificial intelligence & machine learning

Model-related development, software engineering and technical uncertainties.

Algorithms & optimisation

New computational approaches, performance trade-offs and technical testing.

Cloud, APIs & distributed systems

Software architecture, integration constraints and system behaviour.

Cybersecurity, automation & IoT

Software components supporting secure and connected industrial systems.

HOW WE WORK

A clear, reviewable process.

01

Initial fit check

Confirm applicant context, project timing and potential WBSO route.

02

Technical interview

Discuss technical limits with the developers, CTO or R&D lead.

03

Draft and verify

Prepare a clear technical narrative; ask the applicant to verify factual claims.

04

Support next steps

Help with clarifications and record preparation as agreed in the engagement.

Example: industrial AI project

A team wants to process noisy machine data under strict latency limits. We examine what their current software cannot do, what alternative mechanisms they intend to code and what tests would demonstrate the proposed approach. Use of AI alone is not evidence of WBSO eligibility.

ILLUSTRATIVE ONLY
FREQUENT QUESTIONS

Questions clients often ask.

The eligibility assessment is specific to your company and project.

Does every AI or software project qualify for WBSO?

No. Using an existing model, API or standard software library does not in itself establish technically new software development. The technical work and uncertainty must be assessed against RVO's criteria.

Can you guarantee WBSO approval or tax savings?

No. Only RVO decides on the application, and any final tax benefit depends on applicable rules and actual eligible activities. We offer independent technical support, not guaranteed outcomes.

What information should we prepare for an initial review?

A short description of the software, the unresolved technical problem, methods already tested, planned development work, the development team and expected timing. Do not submit confidential code or personal data through the public website form.

Can CyberAI submit the application for us?

We can discuss technical preparation and coordination. Formal submission on a client's behalf is subject to the required eHerkenning and client authorisation; alternatively, the applicant can submit its own application.

Are you part of RVO?

No. CyberAI is an independent consultancy and is not affiliated with, endorsed by or authorised to make funding decisions for RVO.

LOOKING BEYOND WBSO?

Explore Dutch innovation funding options.

Some projects may benefit from a different form of support, such as collaboration grants or innovation financing. Each route has its own conditions and timelines.

Explore RVO funding advisory
START WITH A TECHNICAL CONVERSATION

Have a software development challenge?

Tell us the project objective, the unresolved technical issue and the planned timeline. We can discuss an appropriate review scope.

Independent advisory information only. No affiliation with RVO. Funding decisions and administrative requirements are determined by the competent authorities. Last reviewed: October 2026.