WBSO project: what work in your project does not count as Research and Development work?

The WBSO regulation describes which projects may be eligible for a subsidy. It describes not only which projects are eligible but also which parts and functions within a project count for the subsidy so also which functions in a project may be excluded.

Within each project there will be work to be done to make the project a success. However, there are tasks and functions among these that may not be included for the subsidy because they are not really classified as research and development work. In general, these are the hours in which nothing is done on development, or hours that fall outside the WBSO rules.

What doesn't count toward the WBSO project:

• Administrative or other support work
  
• Work performed outside the European Union, important note here is that due to the Brexit, work performed in the United Kingdom also does NOT fall under the WBSO
  
• Building prototypes intended for practical application (which therefore still have commercial value at the end of the project.
  
• Hours incurred by employees who are not salaried (e.g., hired employees, interns/graduates)
  
• Preparation and execution of tests which are not directly and exclusively aimed at demonstrating the working principle of the WBSO project
  
• The preparation and execution of production
  
• Conducting market research or commercial activities
  
• Attending informational activities such as courses, conferences, or other forms of training

So keep the above exclusions in mind in your application but certainly also in your project hours administration. After reading this blog, are you wondering whether certain activities fall under R&D? Then contact us quickly!