Ofer,
It depends on the type of solution that you are building and the functions that you need to interact with in Business One from you solution.
At the very least you will need a development license for the Business One SDK, you would need to request a namespace for your solution from SAP and you would need at the very least Add-on/Basic User licenses as the SAP Business One product works with Named Users. You can get detail on user licenses from the Licensing PDF that is part of the SAP Business One product or get the PDF from the SAP PartnerEdge Portal.
This type question should be posted in the SAP Business One Discussion Forum as that forum has many posts and answers on the Business One SDK. This forum is specifically for questions regarding the SAP Business One Integration for SAP NetWeaver.
Hope that helps,
Eddy
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