The primary fiscal instrument with which the Netherlands support R&D in the private sector is
the payroll withholding tax credit called WBSO (Wet Bevordering Speur- en Ontwikkelingswerk).
Through this government incentive scheme, costs (wages, non-labor costs and expenditures) directly
and uniquely in service of R&D will be partially compensated for by the Dutch government. The
WBSO has to claimed in advance.