Patentbox/Innovationbox
The Dutch fiscal Patentbox will significantly
expand as from 1 January 2010!
Frits van Riel, tax economist
T : +31 30 274 66 16
M : +31 6 52 644 935
E : info@goedz.nl

Patentbox/Innovatiebox
Below the most significant changes of the Patentbox which
will be called the Innovationbox
2007-2009 Vanaf 2010
• Corporate tax rate 10% • Corporate tax rate 5%
• Profits capped at 400k • Profits unlimited
• Development costs • Development costs
deductible at 10% deductible at 25,5%
T : +31 30 274 66 16
M : +31 6 52 644 935
E : info@goedz.nl

Innovationbox
The tax advantage as of 2010
Profit CIT rate 25,5% Box rate 5% Advantage
€ 50.000 € 12.750 € 2.500 € 10.250
€ 100.000 € 25.500 € 5.000 € 20.500
€ 150.000 € 38.250 € 7.500 € 30.750
€ 200.000 € 51.000 € 10.000 € 41.000
€ 300.000 € 76.500 € 15.000 € 61.500
And so on
T : +31 30 274 66 16
M : +31 6 52 644 935
E : info@goedz.nl

Innovationbox
Important tax aspects of the Innovationbox
Patent/WBSO* declaration necessary
Development of immaterial asset
Determination of development costs through:
1. Project administration or,
2. Allocation key per cost category
Determination of the profit allocable to the box through:
1. Percentage of (development) costs or,
2. Specific allocation exercise based on transfer
pricing rules
*WBSO is a subsidy given for innovative activities (www.senternovem.nl)
T : +31 30 274 66 16
M : +31 6 52 644 935
E : info@goedz.nl

Innovationbox
Goedz Stepplan
Step 2 Step 4
Intake and Quick- Analysis of: Evaluation of the
Draft a ruling Discuss with the
scan of the 1. Development innovationbox
proposal for the Tax Authorities, and
innovationbox costs ruling and the
Tax Authorities sign innovationbox
possibilities 2. Profits administrative
ruling
Allocable to obligations
the innovationbox
Step 1 Step 3 Step 5
T : +31 30 274 66 16
M : +31 6 52 644 935
E : info@goedz.nl