Innovation Box (Innovatiebox)
Preferential taxation of qualifying IP income at an effective rate of 9% instead of the 25.8% headline rate. Nexus-conform under the OECD BEPS Action 5 modified nexus approach: the benefit scales with the R&D the taxpayer performs itself. Applied by self-assessment in the corporate tax return.
Key parameters
| Effective rate on qualifying IP income | 9% |
|---|---|
| Nexus conformity | Yes — OECD BEPS Action 5 modified nexus approach |
| Access ticket | WBSO S&O declaration; patents/plant-breeder rights for larger taxpayers Small taxpayers can qualify with WBSO alone |
| Policy stability | Maintained per coalition agreement (confirmed 2025/2026) |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
- R&D substance
- Required
- Company size
- No size restriction
- Revenue
- Bounded above €750M (Pillar Two 15% floor)
- Models
- Fabless design, IP licensing, IDM, EDA / tools
- Sectors
- All
- Goals
- IP domiciliation; Additional design site in Europe
Qualifying IP must result from R&D performed by the Dutch taxpayer (nexus ratio). For groups above the €750M Pillar Two threshold, the effective benefit is bounded by the 15% GloBE minimum.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Self-assessment in the corporate income tax return; most taxpayers agree the innovation-box allocation method with the Belastingdienst in an advance tax ruling for certainty.
Timeline: Immediate (tax filing); advance ruling typically 3–6 months
Legal basis & sources
- Legal basis
- Art. 12b Wet op de vennootschapsbelasting 1969
- Verification
- Wet Vpb 1969 consolidated text / coalition agreement 2025