Netherlands AI

Netherlands AI funding through RVO (Netherlands Enterprise Agency) provides exceptional support for innovation with world-class tax incentives and direct grants. The Netherlands offers the Innovation Box (9% corporate tax on innovation profits vs 25.8% standard) and WBSO (R&D tax credit covering 32-40% of R&D wage costs), making it one of Europe's most attractive locations for AI and deep tech development.

The Dutch government actively promotes entrepreneurship through multiple channels including MIT innovation vouchers, DEI grants for demonstration projects, SLIM workforce development programs, and comprehensive startup visa programs for international founders. The Netherlands ranks 5th globally in the Global Talent Competitiveness Index and offers an English-friendly business environment with 83% of citizens having at least basic digital skills.

For ZHC builders, the Netherlands provides tax-efficient operations, fast English-language incorporation (2-4 weeks), excellent digital infrastructure, and strategic European market access (95% of Europe's major consumer markets within 24 hours). The Dutch ecosystem is particularly strong in AI, fintech, high-tech systems, cleantech, and agritech, with major tech hubs in Amsterdam, Eindhoven, and Rotterdam.

Key Programs:

• WBSO R&D Tax Credit - 36% first €380K, 16% thereafter, reduces payroll tax
• Innovation Box - 9% tax rate on innovation profits (vs 25.8% standard)
• MIT Innovation Vouchers - Up to €25K for SME collaborations
• DEI+ Grants - Up to 45% funding for climate/energy innovation demos
• SLIM Grants - Up to €25K for workforce development
• Startup Visa - Fast-track for international entrepreneurs

WBSO (Research & Development Tax Credit)

For Companies with Employees (Withholding Agents):

• Reduces payroll tax liability
• 2025 rates: 36% on first €380K WBSO base, 16% on remainder
• Startup bonus: 50% on first €380K (first 5 years)
• Must perform technical R&D in Netherlands
• BV, NV, cooperatives, foundations with business operations

For Self-Employed (Taxpayers):

• Fixed tax credit: €15,738 (2025)
• Startup additional credit: €7,875 (2025)
• Must spend 500+ hours/year on WBSO activities
• Must meet 1,225 hours/year entrepreneurship requirement
• Sole proprietorships, partnerships (VOF), limited partnerships (CV)

Qualifying R&D Activities:

• Development of technically new physical products
• New physical production processes
• New software or significant software improvements
• Technical-scientific research
• Must involve technical risk and innovation

Innovation Box Tax Scheme

Benefits:

• 9% corporate tax rate (vs 25.8% standard rate)
• Applies to profits from innovative activities
• Must have patent or WBSO-recognized innovation
• Significant tax savings for R&D-heavy companies
• Repeatable annually while earning innovation income

Eligibility:

• Patented inventions
• WBSO-certified R&D projects generating profit
• In-house developed software solutions
• Must be Dutch tax resident company

MIT (Innovation Vouchers)

Support:

• Small voucher: Up to €2,500
• Large voucher: Up to €25,000
• For collaboration with knowledge institutions
• SMEs across all sectors
• Helps with feasibility studies and R&D partnerships

DEI+ (Demonstration Energy & Climate Innovation)

Coverage:

• Up to 45% of project costs
• Focus on CO2 reduction, renewable energy, circular economy
• Pilot projects and demonstrations
• Sustainable mobility and building systems
• Hydrogen, bio-based materials, carbon capture

Eligibility:

• SMEs and larger companies
• Projects aligned with Dutch Climate Agreement
• Experimental development stage
• Clear environmental impact

SLIM (Workforce Development)

Purpose:

• Employee training and upskilling
• Learning plan development
• Career development guidance
• Internal knowledge systems

Support:

• Up to €25,000 per project
• Available to SMEs across all sectors
• Promotes continuous learning culture

MIA/Vamil (Environmental Investment Deduction)

MIA Benefits:

• Deduct up to 45% of green investment from taxable profit
• Energy-efficient equipment
• Clean technology purchases
• Sustainable packaging equipment

Vamil Benefits:

• Write off up to 75% of investment at any chosen time
• Flexible depreciation for cash flow management
• Electric vehicles, renewable energy systems

Startup Visa Program

For International Founders:

• 1-year residence permit
• Must have innovative business idea
• Facilitation by recognized facilitator
• Can bring key personnel
• Path to permanent residence

ZHC-Specific Fit

✅ Excellent for:

• R&D-intensive AI development (WBSO reduces costs 32-40%)
• Startups seeking tax efficiency (Innovation Box 9% vs 25.8%)
• International teams (English widely spoken)
• European market entry (strategic location)
• Fintech and financial AI (Amsterdam hub)
• Agritech innovations (world-leading sector)
• High-tech systems and hardware
• Companies with significant IP development
• Teams needing talent from abroad (Startup Visa)

❌ Poor fit if:

• No Dutch presence or incorporation plans
• No R&D component (pure sales/marketing)
• Short-term project without substance
• Unable to maintain Dutch operations

WBSO Application Process

Timeline:

• Applications accepted year-round
• Apply at least 1 month before R&D work begins
• 4 application windows per year
• Decision within 8 weeks

Steps:

1. Prepare project description - Technical innovation, what's new, challenges
2. Register via eHerkenning - Level 3 digital authorization required
3. Submit online application - Via RVO portal
4. Technical assessment - RVO evaluates innovation and technical risk
5. Receive WBSO declaration - If approved, specifies hours/amount eligible
6. Apply tax credit - Reduce payroll tax or income tax
7. Keep administration - Detailed timesheets and project records
8. Submit annual statement - Report actual hours worked (by March 31)

Required Documentation:

• Detailed technical project plan
• Description of innovation and challenges
• Timesheet system for tracking R&D hours
• Project administration showing progress

Innovation Box Application

Process:

1. Develop qualifying IP - Patent or WBSO-certified innovation
2. Track innovation income - Separate accounting for IP-related profits
3. Annual tax filing - Claim Innovation Box rate on qualifying income
4. Maintain documentation - Link between IP and income
5. Ongoing benefit - As long as innovation generates profit

MIT Voucher Application

Steps:

1. Identify knowledge institution - University, research institute
2. Develop project proposal - What you'll research together
3. Apply via RVO - Online application
4. Quarterly deadlines - Check RVO website for dates
5. Approval and execution - Work with knowledge partner
6. Final reporting - Submit results and financial statement

DEI+ Grant Process

Timeline:

• Specific call deadlines throughout year
• 3-6 month evaluation period
• Multi-year projects supported

Application:

1. Monitor calls - RVO announces specific themes
2. Prepare detailed proposal - Technical, financial, environmental impact
3. Submit application - Via RVO portal
4. Expert evaluation - Technical and commercial assessment
5. Funding decision - Conditional approval with milestones
6. Project execution - Regular reporting required
7. Final settlement - Proof of expenditures and results

Dutch Company Incorporation

BV (Besloten Vennootschap) - Most Common:

• 2-4 weeks incorporation process
• Minimum capital: €0.01 (practical minimum €1)
• Limited liability
• Requires Dutch business address
• Notary required for formation
• Cost: €1,000-2,000 including notary

Steps:

1. Choose company name - Check availability at KVK
2. Prepare articles of association - With notary
3. Notarial deed - Sign incorporation documents
4. Register at KVK - Chamber of Commerce
5. Obtain tax numbers - BTW (VAT), loonheffing, corporate tax
6. Open business bank account - Required for operations
7. Register for WBSO - Before starting R&D work

Startup Visa Process

For International Founders:

1. Find facilitator - Recognized by IND (Immigration Service)
2. Develop business plan - Innovative and viable
3. Facilitator approval - They assess and endorse
4. Apply for residence permit - 1-year startup visa
5. Incorporate Dutch company - Within 1 year
6. Build business - Execute business plan
7. Extension or regular permit - After 1 year if successful

Annual Compliance

WBSO Statement (Realisatieverklaring):

• Due by March 31 following year
• Report actual R&D hours worked
• Report actual costs if applicable
• Must match timesheet records
• Failure to submit can result in penalties

Innovation Box:

• Annual corporate tax return
• Separate calculation for innovation income
• Maintain transfer pricing documentation
• Link IP to revenue streams

VAT and Corporate Tax:

• Quarterly VAT returns
• Annual corporate income tax return
• Transfer pricing documentation if international
• Thin capitalization rules compliance

Netherlands Enterprise Agency (RVO)

• RVO Main Website
• WBSO Information
• WBSO Handbook 2025 (PDF)
• Apply for WBSO (in Dutch)
• Quickscan WBSO Eligibility (PDF)
• Email: info@rvo.nl
• Phone: +31 88 042 42 42

Tax Authorities

• Belastingdienst (Dutch Tax Authority)
• Innovation Box Information
• Corporate Tax Info

Investment & Support

• Netherlands Foreign Investment Agency
• Startup Visa Information
• Techleap.nl - Startup ecosystem support

Regional Support

• Amsterdam: Amsterdam Economic Board
• Eindhoven: Brainport Eindhoven
• Rotterdam: Rotterdam Partners

Knowledge Institutions

• TU Delft - Top technical university
• Eindhoven University of Technology
• University of Amsterdam
• TNO - Applied research organization

Startup Ecosystem

• StartupAmsterdam
• YES!Delft - TU Delft incubator
• HighTechXL - Eindhoven accelerator