New R&D tax incentives in The Netherlands

On October 10, 2011 the Dutch government, i.e. the State Secretary of Finance, published a legislation proposal on the Research & Development Deduction (“RDA”), which was already announced. The objective of the RDA is to facilitate costs – not being labour costs – and investments regarding R&D. With this, a complete tax package of measures to stimulate R&D-activities of companies in the Netherlands is created according to the Dutch government: a deduction for the labour costs regarding R&D, other R&D costs and investments by means of the RDA, and the innovation box (to tax innovation profits at a favorable corporate income tax rate).

Source and more info: Ernst & Young