Activities that are not eligible for funding
Ordinary business-oriented product development without a research orientation is not considered a research and development project, and can therefore not be approved as part of a SkatteFUNN project.
Examples of activities that are not considered research and development projects:
- activity with the character of ongoing operations. This includes routine or regular changes to goods, services, production lines, production processes, existing services, or other ongoing activity. This applies even though such changes may entail improvements
- modification and change of the company's goods, services or production processes, when this does not require the development of new knowledge or new skills or the use of existing knowledge in new ways
- organisational development, training or competence measures
- customer or market research
- installation or adaptation of purchased production equipment
- artistic, musical, cinematic, literary or similar activity
- activity consisting of creating facilities for production acquisition, construction or improvement of real property, vehicles, ships or aircraft
- mapping of and exploration for mineral deposits, natural resources or the like, unless it is a question of developing new or improved methods and techniques
- membership fees, or shares for funding joint research where this is not related to the implementation of a specific collaborative project in which the company is actively involved
- control, quality assurance and validation of ongoing production and delivery of goods and services
Messages at time of print 27 July 2024, 18:06 CEST
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