The innovation box is a tax instrument that gives innovative companies in the Netherlands a discount on corporate tax. The profits arising from products that are the result of R&D efforts by companies are thus taxed at a lower rate. A number of conditions apply to qualify for the innovation box. Furthermore, it is important to determine at which aggregation level within the company the innovation box should be applied. Is that at the level of individual products, product groups, departments, or the entire company? A plant breeding company was discussing this question with the tax authorities. Together with the accountant of this company, Innova Connect showed that the level of the business unit (including the R&D department) is the most appropriate level of aggregation.