{"id":31249,"date":"2026-04-23T09:52:31","date_gmt":"2026-04-23T07:52:31","guid":{"rendered":"https:\/\/www.innovationsforetagen.se\/?p=31249"},"modified":"2026-04-23T09:52:32","modified_gmt":"2026-04-23T07:52:32","slug":"fa-fou-avdraget-att-fungera-innan-nya-system-infors","status":"publish","type":"post","link":"https:\/\/www.innovationsforetagen.se\/2026\/04\/fa-fou-avdraget-att-fungera-innan-nya-system-infors\/","title":{"rendered":"F\u00e5 FoU-avdraget att fungera \u2013 innan nya system inf\u00f6rs"},"content":{"rendered":"<p class=\"intro\">Innovationsf\u00f6retagen har l\u00e4mnat remissvar p\u00e5 bet\u00e4nkandet SOU 2026:1 \u2013 Skatteincitament f\u00f6r forskning och utveckling samt kompletteringar.<\/p>\n\n<p>Innovationsf\u00f6retagen v\u00e4lkomnar ambitionen att st\u00e4rka incitamenten f\u00f6r forskning och utveckling i Sverige, men lyfter samtidigt att den enskilt viktigaste reformen inte \u00e4r att inf\u00f6ra ett nytt system \u2013 utan att \u00e5tg\u00e4rda de brister som finns i det befintliga FoU-avdraget.<\/p>\n\n\n\n<p>I dag pr\u00e4glas regelverket av otydliga definitioner och of\u00f6rutsebar till\u00e4mpning, vilket g\u00f6r att m\u00e5nga f\u00f6retag upplever avdraget som en skatterisk snarare \u00e4n ett stabilt incitament. Detta riskerar i praktiken att h\u00e5lla tillbaka investeringar i forskning och utveckling.<\/p>\n\n\n\n<p>\u2013 Det st\u00f6rsta hindret f\u00f6r f\u00f6retagens FoU-investeringar i dag \u00e4r inte bristen p\u00e5 st\u00f6d, utan os\u00e4kerheten i hur reglerna till\u00e4mpas. Innan man bygger nytt beh\u00f6ver man f\u00e5 det befintliga systemet att fungera, s\u00e4ger Richard \u00d6sterberg, analyschef p\u00e5 Innovationsf\u00f6retagen.<\/p>\n\n\n\n<p>Innovationsf\u00f6retagen betonar ocks\u00e5 att ett framtida FoU-incitament b\u00f6r vara:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00e5terbetalningsbart<\/strong>, s\u00e5 att det n\u00e5r \u00e4ven f\u00f6retag utan beskattningsbar vinst<\/li>\n\n\n\n<li><strong>tr\u00e4ffs\u00e4kert i olika tillv\u00e4xtfaser<\/strong>, s\u00e4rskilt f\u00f6r sm\u00e5 och v\u00e4xande f\u00f6retag<\/li>\n\n\n\n<li><strong>organisationsneutralt<\/strong>, s\u00e5 att det inte snedvrider valet mellan intern och extern FoU<\/li>\n<\/ul>\n\n\n\n<p>Ett incitament som ensidigt utg\u00e5r fr\u00e5n egen FoU-personal riskerar annars att h\u00e4mma den specialisering och samverkan som l\u00e4nge varit en styrka i det svenska innovationssystemet.<\/p>\n\n\n\n<p>\u2013 Sveriges innovationskraft bygger p\u00e5 samverkan mellan f\u00f6retag, konsulter och andra specialiserade akt\u00f6rer. Ett FoU-incitament m\u00e5ste utformas s\u00e5 att det st\u00e4rker \u2013 inte motverkar \u2013 den modellen, s\u00e4ger Richard \u00d6sterberg.<\/p>\n\n\n\n<p>Innovationsf\u00f6retagen lyfter ocks\u00e5 vikten av att skatteincitament utformas som ett komplement till programbaserade st\u00f6d, s\u00e5som Vinnovas verksamhet, och inte finansieras genom f\u00f6rs\u00e4mrade villkor f\u00f6r f\u00f6retagens finansiering.<\/p>\n\n\n\n      <a href=\"https:\/\/www.innovationsforetagen.se\/remisser\/skatteincitament-for-forskning-och-utveckling-samt-kompletteringar-sou-2026-1\/ \" target=\"_blank\" class=\"Button is-button is-style-fill has-black-background-color has-black-border-color has-white-color Button--arrow-tip\">\n      \n        L\u00e4s hela remissvaret h\u00e4r \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","protected":false},"excerpt":{"rendered":"<p>Innovationsf\u00f6retagen v\u00e4lkomnar st\u00e4rkta FoU-incitament, men pekar p\u00e5 att det viktigaste \u00e4r att f\u00e5 dagens FoU-avdrag att fungera. Otydliga regler och of\u00f6rutsebar till\u00e4mpning skapar os\u00e4kerhet och riskerar att bromsa f\u00f6retagens investeringar i forskning och utveckling.<\/p>\n","protected":false},"author":21959,"featured_media":25459,"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-31249","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\u00e5 FoU-avdraget att fungera \u2013 innan nya system inf\u00f6rs - Innovations\u00adf\u00f6retagen<\/title>\n<meta name=\"description\" content=\"\u00c5tg\u00e4rda bristerna i FoU-avdraget innan nya skatteincitament inf\u00f6rs. 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