A research and development project is a project aimed at obtaining new knowledge and turning it into a solution. When assessed, categories are distinguished that determine the maximum support rate: basic research without a direct commercial objective, industrial research directed towards new knowledge for a specific use, and experimental development, meaning development through to a prototype or pilot operation. The closer to market, the lower the support, since the risk is smaller. A bonus is generally granted for effective collaboration with a research organisation or another enterprise. Rights to the results and to intellectual property need to be settled in advance in particular, especially if a university is collaborating on the project. An alternative without project administration is the tax super-deduction. The project's results are generally expected to be published at least in the form of a summary, which needs to be reconciled with protecting know-how.
See also: Grants for Research and Development, Super-deduction for research and development, Consortium in a European project.
