Innovation box

A special regime to encouraging investments in technical research and development (“R&D”) was introduced in January 2007. This was largely designed to stimulate R&D activity by Dutch businesses. Under the innovation box regime, the income attributable to qualifying assets in excess of development costs is taxable at an effective tax rate of 5%.

On January 1, 2010 a couple of amendments were made to the innovation box regime, including:

  • The exploitation losses utilized at the statutory rate of 25%.
  • The threshold of four times the accumulated costs for development and/or improvement was abandoned.


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