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What is SR&ED?

Scientific Research and Experimental Development (SR&ED) is systematic creative work the goal of which is to deepen one’s knowledge, including the knowledge about humans, culture and society, and to use this knowledge in developing new methods of its application.

SR&ED is comprised of the following three areas:

fundamental scientific research (research carried out for the purposes of gaining new knowledge first and foremost without a specific goal in mind for using the received results);

applied (industrial) scientific research (research carried out for the purposes of gaining new knowledge and firstly applied for attaining specific practical goals or performing certain assignments);

experimental development (activities based on accumulated knowledge with the goal to develop new materials, products or equipment, introduce new processes, systems or services or to fundamentally improve the already developed or installed processes).

Criteria defining SR&ED

Tangible element of innovation and scientific and (or) technological indistinctness solution;

SR&ED must be targeted at seeking scientific and technological advancement;

The results are significant not only for the initiating and implementing company;

The goal is to solve a certain scientific or technological problem;

Knowledge and technology applied in a novel way;

The results will most probably be patented;

The majority of the employees have higher education, most of them have a scientific degree or many years of experience in working on the SR&ED projects;

Globally acknowledge scientific research methods are employed or new methods are created.