WBSO product development | Klaren Subsidieadvies

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 qualify? Technically new product Technical bottlenecks Prototype and WBSO R&D and non-R&D Costs and expenditures Product examples Product versus process Description in the application Frequently asked questions

When does product development qualify for WBSO?

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

Technical objective

Which technically measurable performance do you want to achieve?

Technical bottleneck

Why can this not be achieved using your current knowledge or known solutions?

In-house solution approach

Which construction, material application, electronics or control technology 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 the force within the same dimensions. The existing geometry generates 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 to your company is not the same as merely a new end product. The product does not need to be new worldwide, but your company must develop technical knowledge it does not yet possess. A solution that can be realised using generally known techniques, supplier components or an existing approach does not automatically become a WBSO project.

Technical novelty may lie, for example, in a proprietary construction principle, material concept, measurement method, electronic circuit or thermal solution whose feasibility is uncertain in advance. Read the detailed explanation of 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 implementation is known.
Making an existing product smaller with standard engineering	Usually not	Changing dimensions alone does not create technical development risk.
New construction because a strength-to-weight ratio cannot be achieved	Potentially yes	The company must develop a technically new construction itself.
Proprietary measurement principle because existing sensors are not accurate enough	Potentially yes	The measurement principle and technical feasibility are still uncertain.
Copying an existing product	No	Copying is not in-house technical development.
New material concept with conflicting properties	Potentially yes	It is uncertain in advance whether the required material behaviour can be achieved.

Technical bottlenecks: what does RVO examine?

A technical bottleneck is not a functional wish such as “the machine must be faster”. Describe which technical requirement is not being met, which parameter goes out of range, which tolerance proves unattainable and why a known solution is insufficient. The bottleneck must correspond with your own level of technical knowledge.

Discipline	Example technical bottleneck
Mechanics	Positioning accuracy is not achieved because of backlash, vibration 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 measurement frequency.
Materials	A material combination delaminates under cyclic loading.
Battery technology	Cell temperatures rise unevenly during fast charging.
Medtech	A seal must remain sterilisable without losing mechanical properties.
Sensors	Drift and hysteresis prevent the required measurement accuracy.

An application becomes stronger when each bottleneck is linked to an in-house solution approach and concrete development activities. Simply listing risks without a technical development path is insufficient.

Prototype and WBSO: when does it qualify?

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

Phase	WBSO
Experimental prototype solely to demonstrate the operating principle	Potentially yes
Prototype without user value that is subsequently destroyed or unusable	Potentially yes
Saleable prototype or prototype used as a business asset	Not for construction hours, costs and expenditures of that prototype
Final product version after the operating principle has been demonstrated	No

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

The WBSO development project ends once the technical operating principle has been demonstrated. Product engineering, certification, industrialisation and production preparation generally follow after that.

Current: prototype treatment in 2027

RVO has announced that it is working towards a more uniform approach to prototypes for 2027. More information is expected in the WBSO Guide 2027. We will update this page when that guide becomes available. See the RVO announcement.

Which activities do and do not qualify as R&D?

The boundary lies between technical development and routine realisation. Hours must relate directly to resolving technical bottlenecks and demonstrating the operating principle.

Activity	Assessment
Developing a new construction or operating principle	Yes/potentially
Building technical prototypes to demonstrate operation	Yes/potentially
Technically developing a new material application	Yes/potentially
Technical tests aimed at uncertainties in the operating principle	Yes/potentially
Styling, ergonomics and design	No
Copying an existing product	No
Routine engineering using known methods	No
Functional testing after the operating principle is established	No
Scaling without a new technical problem	No
Preparing or starting production	No

During the project, record per employee and per day which technical activities were performed. See the WBSO administration requirements.

Costs and expenditures in product development

In addition to S&O wages, direct costs and expenditures may qualify. The relationship with your own R&D must be clear and exclusively serviceable to the project. For a prototype, any user value is particularly decisive.

Cost or expenditure	Potentially WBSO?
Materials incorporated in an experimental prototype without user value	Yes, potentially
External party building an experimental prototype	Costs potentially
New measurement equipment specifically for R&D tests	Potentially as expenditure
Rental of specific test equipment	Potentially as cost
Production materials for saleable prototypes	No
Hired R&D engineer	No as labour cost
Market research	No
Patent costs	No
Production start-up and setup	No

You choose between the hourly costs-and-expenditures allowance and actual costs for the calendar year. See which items and supporting documents are required under WBSO costs and expenditures and compare the financial outcome with the WBSO calculator.

Examples of WBSO product development

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

Machine building

A machine must position components to ±0.05 mm. Thermal deformation and backlash prevent this. The company develops a stiffer construction and compensation method.