{"id":9025,"date":"2017-07-10T13:50:08","date_gmt":"2017-07-10T11:50:08","guid":{"rendered":"https:\/\/auren.com\/nl\/blog\/wbso-en-rda-worden-samengevoegd-3\/"},"modified":"2017-07-10T13:50:08","modified_gmt":"2017-07-10T11:50:08","slug":"wbso-en-rda-worden-samengevoegd-3","status":"publish","type":"blog","link":"https:\/\/auren.com\/nl\/blog\/wbso-en-rda-worden-samengevoegd-3\/","title":{"rendered":"WBSO en RDA worden samengevoegd"},"content":{"rendered":"<p><p>Het kabinet gaat de fiscale innovatieregelingen WBSO en RDA samenvoegen en wel per 1 januari 2016. Details volgen nog op Prinsjesdag, maar de hoofdlijnen van dit plan zijn nu al bekend gemaakt. <\/p>\n<p>De fiscale innovatieregelingen WBSO en RDA zijn populair. WBSO staat voor Wet Bevordering Speur- en Ontwikkelingswerk en RDA staat voor Research en Development Aftrek. De WBSO verlaagt de loonkosten van Speur- en Ontwikkelingswerk (S&#038;O) en RDA verlaagt de overige kosten en uitgaven. <\/p>\n<h2>Naar \u00e9\u00e9n fiscale regeling<\/h2>\n<p>Uit onderzoek is naar voren gekomen dat de WBSO en de RDA samengevoegd kunnen worden tot \u00e9\u00e9n ge\u00efntegreerde S&#038;O-regeling waarbij het financi\u00eble voordeel wordt verrekend met de loonheffing. Dit is zowel voor bedrijven als voor de Belastingdienst eenvoudiger. Hoe deze nieuwe regeling er uit gaat zien, is in hoofdlijnen al bekend. <\/p>\n<p>Het wordt een afdrachtvermindering met als grondslag alle Research &#038; Development-kosten (dus loonkosten, overige kosten en uitgaven). <\/p>\n<p>Net als bij de huidige WBSO wordt voor de afdrachtvermindering gewerkt met twee schijven. Alhoewel de parameters nog niet definitief zijn, denkt het kabinet aan het volgende: een eerste schijf met een voordeelpercentage van 30% (40% voor starters) over de S&#038;O-kosten tot \u20ac 300.000 (loon- en overige kosten en uitgaven). En een voordeelpercentage van 15% over de S&#038;O-kosten boven de \u20ac 300.000.<\/p>\n<p>Let op! Details van de samenvoeging van de WBSO en de RDA zullen volgen in het Belastingplan 2016 dat op Prinsjesdag zal worden gepresenteerd. Het is de bedoeling dat de ge\u00efntegreerde S&#038;O-regeling inwerking treedt op 1 januari 2016.<\/p>\n<\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Het kabinet gaat de fiscale innovatieregelingen WBSO en RDA samenvoegen en wel per 1 januari 2016. Details volgen nog op Prinsjesdag, maar de hoofdlijnen van dit plan zijn nu al bekend gemaakt.<\/p>\n","protected":false},"featured_media":9026,"template":"","meta":{"_acf_changed":false,"_improvement_type_select":"improve_an_existing","_thumb_yes_seoaic":false,"_frame_yes_seoaic":false,"seoaic_generate_description":"","seoaic_improve_instructions_prompt":"","seoaic_rollback_content_improvement":"","seoaic_idea_thumbnail_generator":"","thumbnail_generated":false,"thumbnail_generate_prompt":"","seoaic_article_description":"","footnotes":""},"blog-category":[],"class_list":["post-9025","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>WBSO en RDA worden samengevoegd - Auren Netherlands<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/nl\/blog\/wbso-en-rda-worden-samengevoegd-3\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WBSO en RDA worden samengevoegd - Auren Netherlands\" \/>\n<meta property=\"og:description\" content=\"Het kabinet gaat de fiscale innovatieregelingen WBSO en RDA samenvoegen en wel per 1 januari 2016. 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