荷兰企业局（RVO）：世界商业储蓄组织手册（英文版）

Any self-employed person or company established in the Netherlands that intends to do R&D can apply for WBSO. Public knowledge institutions (e.g. universities / universities of applied science) are excluded. The WBSO distinguishes between two types of companies: withholding agents and taxpayers (self-employed persons). If you are self-employed and do employ staff as well and wish to apply for WBSO for both yourself and your staff? Then you are considered a WBSO taxpayer for your own appli