{"id":30531,"date":"2026-01-21T13:05:58","date_gmt":"2026-01-21T12:05:58","guid":{"rendered":"https:\/\/www.innovationsforetagen.se\/?p=30531"},"modified":"2026-01-21T13:05:59","modified_gmt":"2026-01-21T12:05:59","slug":"innovationsforetagens-kommentar-till-slutbetankandet-om-skatteincitament-for-fou","status":"publish","type":"post","link":"https:\/\/www.innovationsforetagen.se\/2026\/01\/innovationsforetagens-kommentar-till-slutbetankandet-om-skatteincitament-for-fou\/","title":{"rendered":"Innovations&shy;f\u00f6retagens kommentar till slutbet\u00e4nkandet om skatteincitament f\u00f6r FoU"},"content":{"rendered":"<p class=\"intro\">Utredningen <a href=\"https:\/\/www.regeringen.se\/rattsliga-dokument\/statens-offentliga-utredningar\/2026\/01\/sou-20261\/\">Skatteincitament f\u00f6r forskning och utveckling \u2013 ett nytt incitament baserat p\u00e5 utgifter f\u00f6r FoU-personal (SOU 2026:1)<\/a> har nu presenterats. Innovationsf\u00f6retagen v\u00e4lkomnar utredningens f\u00f6rslag om ett kompletterande och bredare FoU-incitament som utg\u00e5r fr\u00e5n f\u00f6retagens l\u00f6nekostnader f\u00f6r FoU-medarbetare. F\u00f6rslagen \u2013 i form av antingen ett f\u00f6rh\u00f6jt kostnadsavdrag eller en \u00e5terbetalningsbar skattereduktion \u2013 \u00e4r ett viktigt steg f\u00f6r att st\u00e4rka FoU-investeringarna i Sverige och f\u00f6rb\u00e4ttra landets internationella konkurrenskraft.<\/p>\n\n<p>Innovationsf\u00f6retagen har tidigare st\u00e4llt sig positiva till de f\u00f6r\u00e4ndringar av FoU-avdraget som presenterades i delbet\u00e4nkandet (SOU 2025:3). S\u00e4rskilt betydelsefullt \u00e4r f\u00f6rslagen om f\u00f6rtydligade och mer \u00e4ndam\u00e5lsenliga definitioner av forskning och utveckling. I dag finns betydande brister i hur FoU-arbete inom innovationssektorn och den kunskapsintensiva tj\u00e4nstesektorn f\u00f6rst\u00e5s och bed\u00f6ms i r\u00e4ttstill\u00e4mpningen. Detta har lett till otydlighet, avslag och r\u00e4ttsprocesser \u2013 trots att reellt FoU-arbete faktiskt bedrivits.<\/p>\n\n\n\n<p>Konsekvensen har blivit att det nuvarande FoU-avdraget i m\u00e5nga fall upplevs som en skatterisk snarare \u00e4n ett incitament, vilket h\u00e4mmar investeringar i forskning och utveckling. Det \u00e4r d\u00e4rf\u00f6r avg\u00f6rande att de f\u00f6rb\u00e4ttringar som f\u00f6reslogs i delbet\u00e4nkandet inte tappas bort i den fortsatta beredningen. Slutbet\u00e4nkandets nya incitament bygger p\u00e5 samma FoU-definitioner som dagens FoU-avdrag, och utan tydligare och mer f\u00f6rutsebara regler riskerar \u00e4ven dessa reformer att f\u00e5 begr\u00e4nsad effekt i praktiken.<\/p>\n\n\n\n<p>Innovationsf\u00f6retagen ser ett tydligt behov av att regeringen skyndsamt bereder utredningens f\u00f6rslag och l\u00e4gger fram en proposition. F\u00f6r innovationssektorn \u00e4r fungerande, f\u00f6rutsebara och l\u00e5ngsiktiga skatteincitament en grundf\u00f6ruts\u00e4ttning f\u00f6r att \u00f6ka FoU-investeringarna i Sverige och d\u00e4rigenom st\u00e4rka svensk konkurrenskraft.<\/p>\n\n\n\n      <a href=\"https:\/\/www.svensktnaringsliv.se\/blogg\/fokus-pa-skatterna\/valkommet-forslag-om-skatteincitament-for-fou-med-tva-stora-frage_1246400.html\" target=\"\" class=\"Button is-text Button--arrow-tip\">\n      \n        L\u00e4s \u00e4ven Svenskt N\u00e4ringslivs kommentar\n      \n      \n                \n                <svg class='icon icon--arrow-tip'  width=\"11\" height=\"16\" viewBox=\"0 0 11 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M0.858398 15L9.2304 7.99664L0.967732 1.00001\" stroke=\"black\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<\/svg>\n\n        \n    <\/a>\n  \n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Innovationsf\u00f6retagen har tidigare st\u00e4llt sig positiva till de f\u00f6r\u00e4ndringar av FoU-avdraget som presenterades i delbet\u00e4nkandet (SOU 2025:3). S\u00e4rskilt betydelsefullt \u00e4r f\u00f6rslagen om f\u00f6rtydligade och mer \u00e4ndam\u00e5lsenliga definitioner av forskning och utveckling. I dag finns betydande &hellip;<\/p>\n","protected":false},"author":21959,"featured_media":30535,"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-30531","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>Innovationsf\u00f6retagens kommentar till slutbet\u00e4nkandet om skatteincitament f\u00f6r FoU - 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\/2026\/01\/innovationsforetagens-kommentar-till-slutbetankandet-om-skatteincitament-for-fou\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Innovationsf\u00f6retagens kommentar till slutbet\u00e4nkandet om skatteincitament f\u00f6r FoU - Innovations\u00adf\u00f6retagen\" \/>\n<meta property=\"og:description\" content=\"Innovationsf\u00f6retagen har tidigare st\u00e4llt sig positiva till de f\u00f6r\u00e4ndringar av FoU-avdraget som presenterades i delbet\u00e4nkandet (SOU 2025:3). S\u00e4rskilt betydelsefullt \u00e4r f\u00f6rslagen om f\u00f6rtydligade och mer \u00e4ndam\u00e5lsenliga definitioner av forskning och utveckling. I dag finns betydande &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.innovationsforetagen.se\/2026\/01\/innovationsforetagens-kommentar-till-slutbetankandet-om-skatteincitament-for-fou\/\" \/>\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=\"2026-01-21T12:05:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-21T12:05:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.innovationsforetagen.se\/app\/uploads\/sites\/6\/2026\/01\/Almega_AI_61-1180x787.png\" \/>\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\/png\" \/>\n<meta name=\"author\" content=\"Victoria M\u00e5nsson\" \/>\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=\"Victoria M\u00e5nsson\" \/>\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":"Innovationsf\u00f6retagens kommentar till slutbet\u00e4nkandet om skatteincitament f\u00f6r FoU - 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\/2026\/01\/innovationsforetagens-kommentar-till-slutbetankandet-om-skatteincitament-for-fou\/","og_locale":"sv_SE","og_type":"article","og_title":"Innovationsf\u00f6retagens kommentar till slutbet\u00e4nkandet om skatteincitament f\u00f6r FoU - Innovations\u00adf\u00f6retagen","og_description":"Innovationsf\u00f6retagen har tidigare st\u00e4llt sig positiva till de f\u00f6r\u00e4ndringar av FoU-avdraget som presenterades i delbet\u00e4nkandet (SOU 2025:3). S\u00e4rskilt betydelsefullt \u00e4r f\u00f6rslagen om f\u00f6rtydligade och mer \u00e4ndam\u00e5lsenliga definitioner av forskning och utveckling. I dag finns betydande &hellip;","og_url":"https:\/\/www.innovationsforetagen.se\/2026\/01\/innovationsforetagens-kommentar-till-slutbetankandet-om-skatteincitament-for-fou\/","og_site_name":"Innovations\u00adf\u00f6retagen","article_publisher":"https:\/\/facebook.com\/innovationsforetagen","article_published_time":"2026-01-21T12:05:58+00:00","article_modified_time":"2026-01-21T12:05:59+00:00","og_image":[{"width":1180,"height":787,"url":"https:\/\/www.innovationsforetagen.se\/app\/uploads\/sites\/6\/2026\/01\/Almega_AI_61-1180x787.png","type":"image\/png"}],"author":"Victoria M\u00e5nsson","twitter_card":"summary_large_image","twitter_creator":"@innovationsftg","twitter_site":"@innovationsftg","twitter_misc":{"Skriven av":"Victoria M\u00e5nsson","Ber\u00e4knad l\u00e4stid":"2 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