03R&D

When the answer cannot be defined in advance

Some problems cannot be solved by choosing a single action at the outset.

If the problem is visible but the cause is not yet established, and the right solution still needs to be tested, QuorumLab can structure the work as a full R&D project.

We establish the starting point, define the research question, test hypotheses, carry out justified interventions and measure what happens next.

QuorumLab R&D projects start from €20,000.

Discuss an R&D project

  1. Baseline
  2. Research question
  3. Hypothesis
  4. Intervention
  5. Repeat measurement
  6. Conclusion

01

R&D in Finland

Where the requirements of the Finnish R&D regime are met, the effective after-tax cost of a project in 2026 may be up to 50% lower than its nominal cost.

A €20,000 project may therefore have an effective after-tax cost of around €10,000 where the relevant regime applies in full.

Nominal cost

€20,000

Finnish R&D scheme

~€10,000

This is not a QuorumLab discount, a grant or a cash refund. The actual tax effect depends on the qualification of the project, eligible expenditure and the company's tax position.

02

When a problem becomes a research question

R&D begins with genuine uncertainty.

  1. the cause of an observed problem is unknown;

  2. several explanations are possible and need to be tested;

  3. it is not yet clear which intervention is worth trying or what will change afterwards.

The purpose of the research is not to confirm the first assumption. It is to establish what the evidence supports.

03

How an R&D project works

Baseline
records the state of the situation before any changes are made.
Research question
defines the specific uncertainty the project needs to investigate.
Hypothesis
provides a testable explanation of what may be causing the observed result.
Intervention
changes one or more controllable elements where the hypothesis gives a reason to do so.
Repeat measurement
shows what changed after the intervention and what remained the same.
Conclusion
sets out what the results support and what the next step should be.
  1. BASELINE
  2. RESEARCH QUESTION
  3. HYPOTHESIS
  4. INTERVENTION
  5. REPEAT MEASUREMENT
  6. CONCLUSION

Repeat measurement does not, on its own, prove causation. But without it, there is no sound basis for assessing what happened after the intervention.

04

What the client receives

The scope depends on the research question, but an R&D project will usually include:

01

Research framing and measurement plan

A clear definition of the problem, the uncertainty, the research question, the working hypotheses and the conditions of measurement.

02

Baseline and documented interventions

A recorded starting point and agreed interventions linked to the hypothesis being tested.

03

Repeat measurement and comparative analysis

A comparison of what changed, what did not, and what conclusions the results support.

04

Research report and project documentation

Findings, limitations, business implications, next steps and a documented record of the R&D structure and work carried out.

05

R&D and tax advantages in Finland

Finnish law provides specific tax mechanisms for qualifying R&D activity and certain forms of research cooperation.

QuorumLab structures the research work, measurement process and project documentation so that the client and its professional advisers can assess whether the relevant regime may apply.

QuorumLab does not sell or guarantee a tax benefit. Actual eligibility depends on the nature of the project, the structure of the expenditure, the company's tax position and the applicable legal requirements.

Based outside Finland?

QuorumLab can also carry out R&D projects for companies elsewhere in Europe.

Available R&D incentives and documentation requirements vary by jurisdiction, so any potential tax advantage must be assessed separately under the rules of the client's country and with its local tax adviser.

06

Discuss an R&D project

If your company is dealing with a problem where the cause is still unclear and the solution cannot be defined in advance, tell us about the situation.

For an initial conversation, it is enough to explain:

Discuss an R&D project

  1. what is happening now;

  2. why it matters;

  3. what has already been tried;

  4. which question still has no reliable answer.