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For the Ministry of Economic Affairs and Climate Policy and the Ministry of Finance, Dialogic and SEO Economic Research conducted an evaluation of the innovation box. The innovation box is an optional scheme in the Corporation Tax Act 1969 to effectively tax net benefits from self-developed intangible assets resulting from research and development (R&D) work for which an R&D statement has been issued at a reduced rate. The objectives of the innovation box are (1) to stimulate the Dutch business climate and (2) to promote technical innovation in the Netherlands.
The evaluation report was presented to the House of Representatives on 18 December 2023. Read the Cabinet's response here.
