Proposed changes to Sweden’s R&D tax relief
Government interim report aimed at tackling main obstacles faced by R&D companies A review of Sweden’s R&D tax deduction highlights the need for clearer, more accessible and efficient rules to strengthen innovation. Drawing from both Swedish and international expertise, Leyton works closely with companies impacted by the coming changes. Let’s explore the key findings and […]
Sweden boosts innovation with R&D tax incentive experiences from EU and OECD
Another step in the right direction – Sweden boosts innovation with R&D tax incentive experiences from EU and OECD The Swedish government has taken a significant step towards promoting research and development (R&D) by issuing an additional directive to the already existing government enquiry that is reviewing the current issues of the R&D tax relief. […]
The Role of R&D in Biomedical Advances: Preclinical and Clinical Studies
Research and Development (R&D) is key to creating new medical products and treatments. Preclinical and clinical studies are among the most important R&D activities because they ensure that new drugs, medical devices, and treatment plans are safe, effective, and ready for use. These studies are crucial for advancing medical science and also meet the strict […]
Link with Research: An Essential Criterion to Qualify for R&D Tax Deductions
When considering eligibility for R&D tax deduction, one of the fundamental criteria is establishing a clear link with research. This link implies that research results played a crucial role in the development of a significantly improved or new product, process, or service. Research serves as the foundation for value creation in R&D projects. By linking […]
Beyond Requirements: Indicators of R&D activities in Swedish Tax Relief Laws
The Swedish R&D Tax relief law provides valuable incentives for companies engaged in research and development activities. While the law outlines specific criteria such as qualified work, systematic approach, new or significantly improved products, and link to research, it does not explicitly mention indicators like patents, collaboration with universities, grants, scientific articles, access to internal […]
Clearing up the misconception of the R&D criterium ‘Commercial purpose’
Sweden’s R&D Tax Relief Policy The Swedish R&D tax relief is designed to stimulate research and development investments within the country’s labor market, with a particular focus on the business sector. This policy highlights the critical role of commercial intent in R&D endeavors, setting them apart from academic or exploratory projects that do not focus […]
The importance of extensive technical documentation for Forskningsavdrag
Technical documentation is the backbone of any research and development (R&D) tax incentive claim. It serves as tangible evidence of the R&D activities undertaken by a company, helping the Tax authority to assess the validity and eligibility of the claim. The Tax Agency (Skatteverket) carefully reviews the documentation submitted by companies seeking for R&D tax […]
New court ruling in favor of better guidelines for the forskningsavdrag
On the 25th of January 2024, the Administrative Court of Göteberg has delivered a fair decision to the overly restrictive application of “forskningsavdrag” scheme by Skatteverket regarding one of our clients . Leyton Sverige AB is very satisfied with this decision, which highlights the importance of recognizing the specificities of research and development (R&D) in […]
R&D Tax Relief Boosted to 20 Points in 2024 for its 10th anniversary!
In 2024, we mark the 10th anniversary of the Research and Development (R&D) tax relief scheme, a decade-long journey of evolution and commitment to fostering innovation. Starting January 2024, the R&D tax relief will be adjusted, increasing from 19.59 points to a full 20 points! This 0.41-point increase translates into an additional 2% savings for […]
The Crucial Role of the Finance Ministry’s R&D Committee
The Finance Ministry has appointed a dedicated Research and Development (R&D) committee to provide recommendations for the enhancement of R&D tax relief. The current landscape reveals a pressing issue – a lack of clear guidelines coupled with a restrictive assessment by Skatteverket. This ambiguity has led to a scenario where companies are today risk when […]