{"id":1073,"date":"2026-02-18T15:02:47","date_gmt":"2026-02-18T15:02:47","guid":{"rendered":"https:\/\/leyton.majjane.agency\/se\/insights\/articles\/nya-skatteincitament-for-forskning-och-utveckling\/"},"modified":"2026-02-18T15:02:47","modified_gmt":"2026-02-18T15:02:47","slug":"nya-skatteincitament-for-forskning-och-utveckling","status":"publish","type":"article","link":"https:\/\/leyton.com\/se\/insights\/articles\/nya-skatteincitament-for-forskning-och-utveckling\/","title":{"rendered":"Nya skatteincitament f\u00f6r forskning och utveckling"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Tv\u00e5 f\u00f6rslag har presenterats<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regeringens utredare presenterade nyligen\u00a0slutbet\u00e4nkandet SOU 2026:1, som inneh\u00e5ller tv\u00e5\u00a0alternativ till nya\u00a0skatteincitament f\u00f6r forskning och utveckling (FoU). Syftet \u00e4r att g\u00f6ra det mer attraktivt f\u00f6r f\u00f6retag att bedriva FoU-verksamhet i Sverige och d\u00e4rigenom stimulera innovation och teknisk utveckling.\u00a0Det alternativ som g\u00e5r vidare f\u00f6resl\u00e5s tr\u00e4da i\u00a0kraft 1 januari 2027\u00a0och\u00a0ska vara ett komplement till det nuvarande FoU-avdraget.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De tv\u00e5\u00a0f\u00f6rslagen\u00a0\u00e4r:\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1 . Ett\u00a0f\u00f6rh\u00f6jt kostnadsavdrag\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 . En\u00a0\u00e5terbetalningsbar skattereduktion\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">F\u00f6rslag 1: F\u00f6rh\u00f6jt kostnadsavdrag<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Alternativet\u00a0inneb\u00e4r att f\u00f6retag f\u00e5r m\u00f6jlighet att\u00a0g\u00f6ra avdrag om\u00a0ytterligare 200\u202f% av sina FoU-relaterade kostnader\u00a0fr\u00e5n det skattem\u00e4ssiga \u00f6verskottet.\u00a0Detta\u00a0ger ett totalt\u00a0kostnadsavdrag om 300\u202f%.\u00a0Kostnader f\u00f6r\u00a0l\u00f6ner, arvoden, f\u00f6rm\u00e5ner och andra ers\u00e4ttningar\u00a0f\u00f6r arbete till personer som arbetar med\u00a0FoU omfattas av avdraget, som\u00a0g\u00e4ller f\u00f6r alla som bedriver n\u00e4ringsverksamhet, oavsett\u00a0f\u00f6retagsform.\u00a0Avdraget hanteras vid inkomstbeskattningen.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">F\u00f6rslag 2: \u00c5terbetalningsbar skattereduktion\u00a0<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Det andra alternativet ger f\u00f6retag r\u00e4tt till en skattereduktion motsvarande\u00a020\u00a0% av\u00a0f\u00f6retagets\u00a0utgifter f\u00f6r l\u00f6ner, arvoden, f\u00f6rm\u00e5ner och andra ers\u00e4ttningar f\u00f6r\u00a0arbete till personer som arbetar med forskning eller utveckling.\u00a0Reduktionen r\u00e4knas av mot statlig och kommunal inkomstskatt samt\u00a0mot statlig\u00a0fastighetsskatt\u00a0och kommunal fastighetsavgift,\u00a0och\u00a0den\u00a0\u00e4r tillg\u00e4nglig f\u00f6r alla som bedriver n\u00e4ringsverksamhet i Sverige.\u00a0Den del av\u00a0reduktionen\u00a0som inte kunnat nyttjas f\u00f6r att\u00a0minska\u00a0skatten\u00a0f\u00e5r bolaget\u00a0utbetalt\u00a0som ett skattetillgodohavande.\u00a0Ett\u00a0s\u00e5dant\u00a0skattetillgodohavande\u00a0ska vara skattefritt.\u00a0\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">V\u00e5r bed\u00f6mning\u00a0<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Leytonkoncernens\u00a0marknadsledande erfarenhet fr\u00e5n liknande incitament i flera EU- och OECD-l\u00e4nder visar att b\u00e5da de f\u00f6reslagna modellerna har f\u00f6r- och nackdelar.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Leyton\u00a0Sverige ser positivt p\u00e5 f\u00f6rslagen som viktiga\u00a0steg mot ett starkare innovationsklimat, d\u00e4r\u00a0nya skatteincitament\u00a0kan skapa b\u00e4ttre f\u00f6ruts\u00e4ttningar f\u00f6r f\u00f6retag att satsa p\u00e5 forskning och utveckling.\u00a0D\u00e4rtill v\u00e4lkomnar vi\u00a0ett st\u00f6rre fokus p\u00e5 f\u00f6renkling och \u00f6kad f\u00f6rutsebarhet f\u00f6r enskilda f\u00f6retag.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Samtidigt kvarst\u00e5r tv\u00e5 viktiga utmaningar. Den ena \u00e4r att Skatteverkets till\u00e4mpning m\u00e5ste vara enhetlig. Den andra \u2013 och \u00e4n viktigare \u2013 \u00e4r tolkningen av definitionen av forskning respektive utveckling, som\u00a0en tidigare utredning (SOU 2025:3)\u00a0redan har konstaterat\u00a0\u00e4r mycket oklar f\u00f6r b\u00e5de f\u00f6retag och Skatteverket. Detta tolkningsproblem kommer att belasta det nya incitamentet, oavsett vilket alternativ som v\u00e4ljs. D\u00e4rf\u00f6r ligger det i allas intresse att en tydlig definition fastst\u00e4lls och \u00e4ven till\u00e4mpas enhetligt.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I\u00a0n\u00e4sta\u00a0artikel analyserar vi de praktiska konsekvenserna f\u00f6r f\u00f6retagen och delar v\u00e5r erfarenhet av daglig kontakt med Skatteverket i FoU-\u00e4renden.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tv\u00e5 f\u00f6rslag har presenterats Regeringens utredare presenterade nyligen\u00a0slutbet\u00e4nkandet SOU 2026:1, som inneh\u00e5ller tv\u00e5\u00a0alternativ till nya\u00a0skatteincitament f\u00f6r forskning och utveckling (FoU). Syftet \u00e4r att g\u00f6ra det mer attraktivt f\u00f6r f\u00f6retag att bedriva FoU-verksamhet i Sverige och d\u00e4rigenom stimulera innovation och teknisk utveckling.\u00a0Det alternativ som g\u00e5r vidare f\u00f6resl\u00e5s tr\u00e4da i\u00a0kraft 1 januari 2027\u00a0och\u00a0ska vara ett komplement till [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":1072,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[105],"tags":[127,109],"expertise":[65],"class_list":["post-1073","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-expertis","tag-forskning-och-utveckling","tag-fou-avdrag","expertise-forskningsavdrag"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Nya skatteincitament f\u00f6r forskning och utveckling - 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