Key Criteria for Assessing WBSO Applications
When assessing your WBSO application, the RVO considers several key factors that determine whether your project qualifies for the R&D tax benefit. These criteria focus on the level of innovation, the technical challenges, and the quality of the documentation you provide. Here are the main criteria:
Example 1: A Successful Application
A company submits a project with a high level of innovation, addressing significant technical challenges such as the development of a new AI algorithm. They provide comprehensive and well-organized documentation, including detailed descriptions of the technical uncertainties and milestones. The RVO assesses the project positively due to the thorough documentation and the clear demonstration of substantial technical challenges.
Example 2: High-Quality Documentation Leading to Approval
A research team presents a feasible project with clear objectives and substantial technical challenges, such as developing a new material for renewable energy. Their detailed and high-quality documentation, including a systematic approach to solving technical problems, supports a successful evaluation by the RVO.
Negative Example 1: Lack of Innovation
A project proposal lacks clear innovation and focuses on incremental updates to existing software. The application fails to demonstrate significant technical challenges, and the insufficient documentation results in a negative assessment by the RVO.
Negative Example 2: Poor Documentation
An application is submitted with poor-quality documentation, making it difficult for the RVO to assess the feasibility and technical challenges of the project. The lack of a clear research methodology and incomplete technical descriptions lead to the rejection of the application.