WZDivision

WZ 72—Scientific research and development

Division · Klassifikation der Wirtschaftszweige (2025)

Where 72 sits

This department encompasses three types of research and development activities: (1) basic research: experimental or theoretical work primarily aimed at gaining new knowledge about the fundamentals of phenomena and observable facts, without seeking specific applications or benefits; (2) applied research: investigations to gain new knowledge primarily directed toward a specific practical goal; and (3) experimental development: systematic work based on existing knowledge from research and/or practical experience, aimed at producing new or improving existing materials, products, equipment, devices, systems, instruments, etc., and also including the introduction of new processes, systems, and services, as well as the substantial improvement of processes already produced or introduced.
The research and experimental development activities in this department are not to be considered auxiliary activities. They are divided into the following two categories: natural sciences and engineering, and social sciences and humanities.
This department also includes: - Development and manufacture of prototypes with the primary goal of making further improvements, regardless of whether these are related to production or not.
Development and production of prototypes, with the primary goal of further improvements, regardless of whether these are associated with the production or not

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