Internal software development flowchart
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Question 1
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| Does the software have a purpose of being used in internal administration of the business activities of the person, or of another person associated with them? | If you answered Yes then the R&D project is internal software development - the limit applies*. | If you answered No then go to Question 2. |
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Question 2
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| Does the software have a purpose of being used in providing services to customers of the person or another person associated with them, whose main reason for using the services is to obtain a service other than the use of the person's computer technology or software? | If you answered Yes then the R&D project is internal software development - the limit applies*. | If you answered No then go to Question 3. |
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Question 3
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| Is the main purpose of the software selling, renting, licensing, hiring or leasing the software by the person to customers, of which two or more are not associated with the person, nor with each other? | If you answered Yes then the R&D project is not internal software development - no limit applies*. | If you answered No then go to Question 4. |
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Question 4
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| Is the main purpose including the software as an integral part of an electrical or mechanical device for which the software is developed, and that has for the person the main purpose of being sold, rented, licensed, hired or leased to customers as part of the person’s business? | If you answered Yes then the R&D project is not internal software development - no limit applies*. | If you answered No then the R&D project is internal software development - the limit applies*. |
| *To find out more, check the detailed R&D information or consult your professional advisor. |
End of long description.
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