Industrial research or experimental development

Industrial Research

New knowledge: Planned research or critical investigation with the aim of acquiring new knowledge and skills to develop new products, processes or technologies or because this can lead to major improvements in existing products, processes or services.

This includes the creation of components for complex systems and may include the construction of prototypes in a laboratory environment or in an environment with simulated user environments for existing systems and in addition pilot lines, where this may be necessary for industrial research, especially for validation of general technology.

Experimental Development

Existing knowledge that becomes useful in new areas or new ways: Appropriation, combination, design and use of existing scientific, technological, business and other relevant knowledge and skills to develop new or improved products, processes or services.

This can also apply to activities that are aimed at concept formulation, planning and production of documentation for new products, processes or services.

Development of commercially applicable prototypes and experimental projects is also included if the prototype is necessarily the final, commercial product. The same applies if it is too expensive to produce to be used for demonstration and validation.

See the significance of the state aid rules for the SkatteFUNN project for an overview of the limits of state aid, in terms of company size and type of R&D (research and development).