{"id":26690,"date":"2025-01-15T13:27:12","date_gmt":"2025-01-15T12:27:12","guid":{"rendered":"https:\/\/www.innovationsforetagen.se\/?p=26690"},"modified":"2025-01-16T10:49:39","modified_gmt":"2025-01-16T09:49:39","slug":"forslag-pa-forbattringar-av-fou-avdraget-innovationsforetagen-valkomnar-viktiga-steg-framat","status":"publish","type":"post","link":"https:\/\/www.innovationsforetagen.se\/2025\/01\/forslag-pa-forbattringar-av-fou-avdraget-innovationsforetagen-valkomnar-viktiga-steg-framat\/","title":{"rendered":"F\u00f6rslag p\u00e5 f\u00f6rb\u00e4ttringar av FoU-avdraget \u2013 Innovations&shy;f\u00f6retagen v\u00e4lkomnar viktiga steg fram\u00e5t"},"content":{"rendered":"<p class=\"intro\">Svenska FoU-avdraget st\u00e5r inf\u00f6r stora utmaningar trots tidigare reformer. En ny utredning presenterar f\u00f6rslag som kan minska r\u00e4ttsos\u00e4kerhet och st\u00e4rka Sveriges innovationsklimat och konkurrenskraft.<\/p>\n\n<p>Den 8 juni 2023 tillsatte regeringen en s\u00e4rskild utredare f\u00f6r att f\u00f6resl\u00e5 f\u00f6rb\u00e4ttringar av reglerna f\u00f6r FoU-avdraget och relaterade expertskatteregler. Utredningen har nu, den 15 januari 2025, \u00f6verl\u00e4mnat sin rapport till regeringen med flera konkreta f\u00f6rb\u00e4ttringsf\u00f6rslag. Rapporten ger dessutom v\u00e4gledning till Skatteverket och domstolar om hur FoU-avdraget b\u00f6r till\u00e4mpas i praktiken.<\/p>\n\n\n\n<p><strong>Utredningen f\u00f6resl\u00e5r flera f\u00f6rtydliganden och f\u00f6rb\u00e4ttringar som Innovationsf\u00f6retagen v\u00e4lkomnar:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Definitionerna av forskning och utveckling ska f\u00f6rtydligas och utvidgas<\/strong>&nbsp;vilket \u00f6kar klarheten f\u00f6r f\u00f6retag och st\u00e4rker r\u00e4ttss\u00e4kerheten.<\/li>\n\n\n\n<li><strong>F\u00f6rfarandet f\u00f6r att g\u00f6ra FoU-avdrag ska inte \u00e4ndras. <\/strong>Avdrag ska g\u00f6ras som tidigare, utan n\u00e5got krav p\u00e5 godk\u00e4nd ans\u00f6kan eller en registrering.<\/li>\n\n\n\n<li><strong>Skatteverket ska ta hj\u00e4lp av andra myndigheter <\/strong>f\u00f6r att s\u00e4kerst\u00e4lla en mer r\u00e4ttvis och effektiv till\u00e4mpning av regelverket.<\/li>\n<\/ul>\n\n\n\n<p>Innovationsf\u00f6retagen har l\u00e4nge varit drivande i arbetet med att f\u00f6rb\u00e4ttra f\u00f6ruts\u00e4ttningarna f\u00f6r det s\u00e5 kallade FoU-avdraget. Trots tidigare reformer kvarst\u00e5r dock utmaningar som otydlighet i regelverk och en restriktiv tolkning fr\u00e5n Skatteverket av vilken typ av forskning och utveckling som omfattas. Den nuvarande till\u00e4mpningen inneb\u00e4r h\u00f6ga administrativa kostnader, finansiella risker och en r\u00e4ttsos\u00e4kerhet som kan leda till att viktiga forskningsinvesteringar uteblir.<\/p>\n\n\n\n<p>FoU-avdraget har en central roll i att st\u00e4rka n\u00e4ringslivets f\u00f6rm\u00e5ga att bedriva forskning och utveckling, vilket i sin tur \u00e4r avg\u00f6rande f\u00f6r Sveriges konkurrenskraft och syssels\u00e4ttning. F\u00f6r att FoU-avdraget ska n\u00e5 sin fulla potential kr\u00e4vs f\u00f6rb\u00e4ttringar i regelverket.<\/p>\n\n\n\n<p>Ett starkt forsknings- och innovationsklimat \u00e4r inte bara en f\u00f6ruts\u00e4ttning f\u00f6r Sveriges globala konkurrenskraft, utan ocks\u00e5 en n\u00f6dv\u00e4ndighet f\u00f6r att klara av en h\u00e5llbar strukturomvandling och klimatomst\u00e4llning.<\/p>\n\n\n\n<p>Den kunskapsintensiva tj\u00e4nstesektorn, d\u00e4r Innovationsf\u00f6retagens medlemmar ing\u00e5r, har en nyckelroll i detta arbete. Sektorn bidrar i allt st\u00f6rre utstr\u00e4ckning till Sveriges v\u00e4rdeskapande, produktivitetsutveckling och exportint\u00e4kter \u2013 en utveckling som bekr\u00e4ftas av internationella analyser, bland annat fr\u00e5n OECD.<\/p>\n\n\n\n<p>Innovationsf\u00f6retagen v\u00e4lkomnar de f\u00f6reslagna f\u00f6rb\u00e4ttringarna och ser fram emot att dessa oms\u00e4tts i praktiken, s\u00e5 att Sverige kan st\u00e4rka sin position som en ledande kunskaps- och innovationsnation.<\/p>\n\n\n\n      <a href=\"https:\/\/www.regeringen.se\/rattsliga-dokument\/statens-offentliga-utredningar\/2025\/01\/sou-20253\/\" target=\"\" class=\"Button is-text Button--external-link\">\n      \n        L\u00e4s utredningens rapport h\u00e4r:\n      \n      \n                <svg class='icon icon--external-link'  width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9 1H15V7\" stroke=\"black\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<path d=\"M5 2H1V15H14V11\" stroke=\"black\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<path d=\"M15 1L6 10\" stroke=\"black\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<\/svg>\n\n        \n    <\/a>\n  \n\n\n\n<p>L\u00e4s \u00e4ven Svenskt N\u00e4ringslivs blogg:  <a href=\"https:\/\/www.svensktnaringsliv.se\/blogg\/fokus-pa-skatterna\/valkommet-forslag-om-andringar-i-fou-avdraget-och-expertskatten_1225669.html\" target=\"_blank\" rel=\"noreferrer noopener\">V\u00e4lkommet f\u00f6rslag om \u00e4ndringar i FoU-avdraget och expertskatten<\/a> <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Den 8 juni 2023 tillsatte regeringen en s\u00e4rskild utredare f\u00f6r att f\u00f6resl\u00e5 f\u00f6rb\u00e4ttringar av reglerna f\u00f6r FoU-avdraget och relaterade expertskatteregler. Utredningen har nu, den 15 januari 2025, \u00f6verl\u00e4mnat sin rapport till regeringen med flera konkreta &hellip;<\/p>\n","protected":false},"author":127,"featured_media":26691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[75],"tags":[],"article_type":[73],"agreement":[],"for-members":[],"class_list":["post-26690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-forskning-och-innovation","type-nyheter"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F\u00f6rslag p\u00e5 f\u00f6rb\u00e4ttringar av FoU-avdraget \u2013 Innovationsf\u00f6retagen v\u00e4lkomnar viktiga steg fram\u00e5t - Innovations\u00adf\u00f6retagen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.innovationsforetagen.se\/2025\/01\/forslag-pa-forbattringar-av-fou-avdraget-innovationsforetagen-valkomnar-viktiga-steg-framat\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F\u00f6rslag p\u00e5 f\u00f6rb\u00e4ttringar av FoU-avdraget \u2013 Innovationsf\u00f6retagen v\u00e4lkomnar viktiga steg fram\u00e5t - Innovations\u00adf\u00f6retagen\" \/>\n<meta property=\"og:description\" content=\"Den 8 juni 2023 tillsatte regeringen en s\u00e4rskild utredare f\u00f6r att f\u00f6resl\u00e5 f\u00f6rb\u00e4ttringar av reglerna f\u00f6r FoU-avdraget och relaterade expertskatteregler. Utredningen har nu, den 15 januari 2025, \u00f6verl\u00e4mnat sin rapport till regeringen med flera konkreta &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.innovationsforetagen.se\/2025\/01\/forslag-pa-forbattringar-av-fou-avdraget-innovationsforetagen-valkomnar-viktiga-steg-framat\/\" \/>\n<meta property=\"og:site_name\" content=\"Innovations\u00adf\u00f6retagen\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/innovationsforetagen\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-15T12:27:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-16T09:49:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.innovationsforetagen.se\/app\/uploads\/sites\/6\/2025\/01\/ima193535-1180x787.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1180\" \/>\n\t<meta property=\"og:image:height\" content=\"787\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Linnea Kvist\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@innovationsftg\" \/>\n<meta name=\"twitter:site\" content=\"@innovationsftg\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Linnea Kvist\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuter\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"F\u00f6rslag p\u00e5 f\u00f6rb\u00e4ttringar av FoU-avdraget \u2013 Innovationsf\u00f6retagen v\u00e4lkomnar viktiga steg fram\u00e5t - Innovations\u00adf\u00f6retagen","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.innovationsforetagen.se\/2025\/01\/forslag-pa-forbattringar-av-fou-avdraget-innovationsforetagen-valkomnar-viktiga-steg-framat\/","og_locale":"sv_SE","og_type":"article","og_title":"F\u00f6rslag p\u00e5 f\u00f6rb\u00e4ttringar av FoU-avdraget \u2013 Innovationsf\u00f6retagen v\u00e4lkomnar viktiga steg fram\u00e5t - Innovations\u00adf\u00f6retagen","og_description":"Den 8 juni 2023 tillsatte regeringen en s\u00e4rskild utredare f\u00f6r att f\u00f6resl\u00e5 f\u00f6rb\u00e4ttringar av reglerna f\u00f6r FoU-avdraget och relaterade expertskatteregler. 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