How Remote Developers Support WBSO Projects
The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is one of the most powerful incentives for innovation in the Netherlands. It allows companies to reduce wage tax costs for employees involved in technical research and development.
However, many companies face a practical challenge after approval:
How do you efficiently build the full product while staying focused on eligible R&D work?
A growing number of organizations are solving this by combining their in-house R&D teams with remote engineering teams.
Remote Developers in WBSO Projects
Remote developers can play a crucial role in accelerating development without interfering with the core WBSO-eligible activities. While WBSO focuses strictly on technical research and uncertainty, product development involves many additional layers that still require execution.
By separating responsibilities, companies can maintain compliance while improving delivery speed and cost efficiency.
The Role of the R&D Team (Netherlands)
The internal Dutch R&D team remains central to the WBSO application. Their work must clearly demonstrate technical challenges and innovative problem-solving.
- Technical Research – Investigating feasibility, limitations, and new approaches
- Algorithm Development – Designing and testing new models or logic
- System Architecture – Defining scalable and technically sound solutions
This is where the actual WBSO value lies: resolving technical uncertainties and advancing knowledge within your domain.
The Role of the Engineering Team (Remote)
Once research directions are defined, a large portion of the work shifts toward implementation. This is where remote teams can provide significant value.
- Feature Development – Building UI components, APIs, and application logic
- Integrations – Connecting third-party services, payment systems, or data pipelines
- Infrastructure – Setting up cloud environments, CI/CD pipelines, and monitoring
These activities are essential to delivering a working product but typically do not qualify as WBSO R&D.
Benefits of a Hybrid Team Model
Combining a local R&D team with remote developers creates a balanced and scalable development model.
- Lower Costs – Reduce development expenses by leveraging remote talent for non-R&D tasks
- Faster Delivery – Parallelize research and implementation workflows
- Focused Innovation – Allow your core team to concentrate on solving technical challenges
This structure ensures that your most valuable (and subsidized) resources are used where they matter most.
Key Takeaway
Only technical research activities qualify for WBSO.
But building a successful product requires much more than research alone. Development, integration, and deployment are equally important—even if they are not subsidized.
By leveraging remote developers, companies can:
- Maximize their WBSO benefits
- Optimize overall development costs
- Accelerate time-to-market
The result is a more efficient innovation process—where research and execution move forward together.
Conclusion
WBSO is not just about reducing costs—it’s about enabling smarter development strategies.
Organizations that separate research from implementation, while maintaining strong coordination between teams, are better positioned to innovate and scale.
A hybrid model combining in-house R&D with remote engineering is no longer just an option—it’s becoming the standard approach for modern software development.
Ricardo Benitez is the Lead Engineer and WBSO-ICT consultant at Hanegraaf Advies. With over 14 years of experience as a software engineer across multiple industries in Europe and Asia, he now focuses on AI systems. His work centers on building custom LLM infrastructures that help organizations transform internal knowledge into practical decision-making tools.