PHYSICAL PRODUCTS · MACHINES · COMPONENTS

WBSO product development: when does your product qualify?

The development of a physical product, machine, device or component can qualify for WBSO when the solution is technically new for your company and you have to solve technical bottlenecks yourself. The product does not have to be new to the market or unique worldwide. There must be technical risks or uncertainties, and you must demonstrate the operating principle of the solution yourself.

Have your product assessed View the WBSO requirements

BY PETER KLAREN · UPDATED 19 SEPTEMBER 2026 · SOURCE: RVO WBSO GUIDE 2026

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When does product development fall under WBSO?

RVO assesses not only the end product, but above all the technical development process. A strong assessment follows four connected steps:

Technical goal

Which technically measurable performance do you want to achieve?

Technical bottleneck

Why does this not work with your current knowledge or known solutions?

Own solution direction

Which construction, material application, electronics or control engineering do you develop yourself?

Demonstrating the operating principle

With which prototypes and technical tests do you prove that the solution works?

Actuator example: a company wants to deliver twice as much force in the same dimensions. The existing geometry causes too much heat. The company therefore develops its own coil geometry and thermal path and demonstrates the operating principle with thermal and mechanical prototypes.

The general WBSO requirements continue to apply, but this page focuses on the physical development object.

What does technically new mean in product development?

New for your company is not the same as merely a new end product. The product does not have to be new worldwide, but your company must develop technical knowledge it does not yet possess. A solution that can be realised with generally known techniques, supplier components or an existing approach does not automatically become a WBSO project.

Technical novelty lies, for example, in an own construction principle, material concept, measurement method, electronic circuit or thermal solution whose feasibility is uncertain in advance. Read the in-depth page on technical novelty for WBSO.

Situation	WBSO?	Why?
New product assembled from known components according to proven design principles	Usually not	The product is commercially new, but the technical realisation is known.
Making an existing product smaller with standard engineering	Usually not	Merely adjusting dimensions creates no technical development risk.
New construction due to an unachievable strength-to-weight ratio	Possibly yes	The company must develop a technically new construction itself.
Own measuring principle because existing sensors are not accurate enough	Possibly yes	The measuring principle and technical feasibility are still uncertain.
Reproducing an existing product	No	Reproduction is not own technical development.
New material concept with conflicting properties	Possibly yes	It is uncertain in advance whether the required material behaviour is achievable.

Technical bottlenecks: what does RVO look at?

A technical bottleneck is not a functional wish such as “the machine must be faster”. Describe which technical requirement is not met, which quantity runs out of control, which tolerance proves unachievable and why a known solution does not suffice. The bottleneck must connect to your own technical knowledge level.

Field	Example technical bottleneck
Mechanics	Positioning accuracy is not achieved due to play, vibrations and deformation.
Thermal	A component exceeds the maximum temperature at the required power density.
Electronics	The signal-to-noise ratio is insufficient at the required measuring frequency.
Materials	A material combination delaminates under cyclic load.
Battery technology	Cell temperatures diverge during fast charging.
Medtech	A seal must remain sterilisable without loss of mechanical properties.
Sensor technology	Drift and hysteresis prevent the required measuring accuracy.

An application becomes stronger when each bottleneck is linked to an own solution direction and concrete development activities. Merely listing risks without a technical development path is not sufficient.

Prototypes and WBSO: when do they count?

A prototype can be part of R&D when it is exclusively needed to demonstrate the technical operating principle. If the prototype has potential user value — because it can be sold, used in services or used as a business asset — its build hours, costs and expenditures fall outside WBSO.

Phase	WBSO
Experimental prototype solely to demonstrate the operating principle	Possibly yes
Prototype without user value that is subsequently destroyed or not usable	Possibly yes
Sellable prototype or prototype used as a business asset	Not for build hours, costs and expenditures of that prototype
Final product version after the operating principle has been demonstrated	Not

RVO sorting machine example: an experimental version in structural steel may be needed to demonstrate the operating principle. The later final version in stainless steel is product realisation and no longer falls under R&D.

The WBSO development project ends as soon as the technical operating principle has been demonstrated. Product engineering, certification, industrialisation and production preparation usually follow.

Which activities do and do not fall under R&D?

The line runs between technical development and regular realisation. Hours must directly relate to solving technical bottlenecks and demonstrating the operating principle.

Activity	Assessment
Developing a new construction or operating principle	Yes/possibly
Building technical prototypes to demonstrate the operation	Yes/possibly
Technically developing a new material application	Yes/possibly
Technical tests aimed at uncertainties in the operating principle	Yes/possibly
Styling, ergonomics and design	Not
Rebuilding an existing product	Not
Routine engineering with known methods	Not
Functional testing after the operating principle is established	Not
Scaling up without a new technical problem	Not
Preparing or starting production	Not

Record per employee and per day during the project which technical activities were carried out. See the requirements for WBSO administration.

Costs and expenditures in product development

In addition to R&D wages, direct costs and expenditures can count. The relationship with your own R&D must be clear and exclusively serve the project. With a prototype, the potential user value is especially decisive.

Cost or expenditure	Possible WBSO?
Materials processed in an experimental prototype without user value	Yes, possibly
External party building an experimental prototype	Costs possibly
New measuring equipment specifically for R&D tests	Possibly as an expenditure
Hire of specific test equipment	Possibly as costs
Production materials for sellable prototypes	No
Hired R&D engineer	Not as labour costs
Market research	No
Patent costs	No
Start-up and setup of production	No

You make the choice between the costs allowance and actual costs for the calendar year. Read which items and supporting documents are needed at WBSO costs and expenditures and compare the financial outcome with WBSO calculator.

Examples of WBSO product development

The following situations illustrate where physical product development can become technically uncertain. They are anonymised example situations, not claims about specific clients.

Machine building

A machine must position parts within ±0.05 mm. Thermal deformation and play prevent this. The company develops a stiffer construction and compensation method.