Dutch Ministries of Economic Affairs and Finance to merge two existing R&D tax incentives

According to a joint public statement of the Ministries of Economic Affairs and Finance dated July 7, 2015 (DGBI-I&K / 15079043), starting 2016, the wage tax discount for R&D workers (known as “WBSO”) and the research and development deduction (“RDD”) for corporate income tax will be merged into one R&D tax incentive, in the form of a wage tax discount.