{"id":1082,"date":"2025-10-16T12:32:51","date_gmt":"2025-10-16T12:32:51","guid":{"rendered":"https:\/\/leyton.majjane.agency\/se\/insights\/articles\/skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou\/"},"modified":"2025-10-16T12:32:51","modified_gmt":"2025-10-16T12:32:51","slug":"skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou","status":"publish","type":"article","link":"https:\/\/leyton.com\/se\/insights\/articles\/skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou\/","title":{"rendered":"Skatteavdraget du missar: Hur Leyton Sverige hj\u00e4lper l\u00e4kemedelsindustrin att frig\u00f6ra resurser f\u00f6r FoU"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sverige har l\u00e4nge varit k\u00e4nt som ett av v\u00e4rldens mest innovativa l\u00e4nder, med en l\u00e4kemedelssektor vars globala genomslag vida \u00f6verstiger dess storlek. Enligt Statistiska centralbyr\u00e5n investerade branschen 13,6 miljarder kronor av egna medel i forskning under 2023, med en total investering p\u00e5 18,1 miljarder kronor n\u00e4r extern finansiering inkluderades<sup>1<\/sup>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa investeringar \u00e4r avg\u00f6rande inte bara f\u00f6r att fr\u00e4mja vetenskapen utan ocks\u00e5 f\u00f6r att uppr\u00e4tth\u00e5lla Sveriges konkurrenskraft och ekonomiska tillv\u00e4xt. Tack vare regeringens senaste satsningar p\u00e5 forskning och innovation, d\u00e4r kommersialisering st\u00e5r i fokus<sup>2<\/sup>, har l\u00e4get aldrig varit b\u00e4ttre f\u00f6r l\u00e4kemedelsf\u00f6retag att st\u00e4rka sina finansieringsm\u00f6jligheter. \u00c4nd\u00e5 missar m\u00e5nga f\u00f6retag fortfarande betydande besparingar genom att inte fullt ut utnyttja skatteincitament f\u00f6r forskning och utveckling.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">En sektor dominerad av sm\u00e5 men ambiti\u00f6sa akt\u00f6rer<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c4ven om globala namn ing\u00e5r i det svenska l\u00e4kemedelslandskapet best\u00e5r sektorn huvudsakligen av sm\u00e5- och mikrof\u00f6retag:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>71 % av l\u00e4kemedelsf\u00f6retagen \u00e4r mikrof\u00f6retag med f\u00e4rre \u00e4n 10 anst\u00e4llda<sup>3<\/sup>.<\/li>\n\n\n\n<li>93 % av l\u00e4kemedelsf\u00f6retagen har f\u00e4rre \u00e4n 49 anst\u00e4llda<sup>3<\/sup>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa f\u00f6retag st\u00e5r f\u00f6r en stor del av Sveriges innovation. Faktum \u00e4r att i genomsnitt 75 % av de anst\u00e4llda i branchens mikro- och sm\u00e5f\u00f6retag \u00e4r direkt engagerade i FoU<sup>3<\/sup>. Men deras begr\u00e4nsade storlek skapar ocks\u00e5 utmaningar. Utan st\u00f6d fr\u00e5n ett st\u00f6rre f\u00f6retags infrastruktur har sm\u00e5 f\u00f6retag ofta sv\u00e5rt att avs\u00e4tta tid och resurser till komplexa administrativa processer s\u00e5som att ans\u00f6ka om FoU-avdraget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I sj\u00e4lva verket \u00e4r det brist p\u00e5 dokumentation och systematiska processer, inte brist p\u00e5 FoU i sig, som hindrar m\u00e5nga mindre f\u00f6retag fr\u00e5n att f\u00e5 den skattel\u00e4ttnad de har r\u00e4tt till.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Finansiering: den st\u00f6rsta utmaningen \u2013 och en stor m\u00f6jlighet till skattel\u00e4ttnader<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Enligt SwedenBIO:s rapport fr\u00e5n 2023 anger 79 % av l\u00e4kemedelsf\u00f6retagen finansiering som sin st\u00f6rsta utmaning<sup>3<\/sup>. Samtidigt vill 64 % ut\u00f6ka sin personalstyrka, trots ekonomiska begr\u00e4nsningar<sup>3<\/sup>. H\u00e4r finns en viktig m\u00f6jlighet: F\u00f6retag kan spara upp till 63,7 % av sina arbetsgivaravgifter f\u00f6r FoU-anst\u00e4llda, vilket s\u00e4nker verksamhetskostnaderna avsev\u00e4rt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r v\u00e4xande f\u00f6retag kan dessa besparingar bidra till att f\u00f6rkorta ledtiderna, m\u00f6jligg\u00f6ra flera anst\u00e4llningar och s\u00e4kerst\u00e4lla kontinuitet i utvecklingscyklerna \u2013 om de lyckas identifiera och till\u00e4mpa r\u00e4tt strategier f\u00f6r att s\u00e4kra forskningsavdraget.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fr\u00e5n molekyl till marknad \u2013 n\u00e4r FoU-avdraget g\u00e4ller och varf\u00f6r expertst\u00f6d \u00e4r viktigt<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u00e4kemedelsutveckling \u00e4r en flerfasig h\u00f6griskprocess. Varje fas, fr\u00e5n uppt\u00e4ckt till tillverkning, kan potentiellt kvalificera ett f\u00f6retag f\u00f6r FoU-avdraget. Kvalificeringen \u00e4r dock inte automatisk och beror p\u00e5 hur aktiviteterna och resultaten bed\u00f6ms, dokumenteras och kommuniceras till Skatteverket. Faserna i l\u00e4kemedelsutveckling som potentiellt kan kvalificera f\u00f6r skattel\u00e4ttnader \u00e4r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e4kemedelsuppt\u00e4ckt och preklinisk utveckling: S\u00f6kandet efter nya molekyler, proof-of-concept-experiment och s\u00e4kerhetstester \u00e4r centrala f\u00f6r att generera ny kunskap.<\/li>\n\n\n\n<li>Kliniska pr\u00f6vningar: Initiala studier p\u00e5 m\u00e4nniskor f\u00f6r att bed\u00f6ma s\u00e4kerhet, doseringstolerans och tidiga tecken p\u00e5 effekt kan omfatta strukturerade experiment och generering av nya data med os\u00e4kra resultat.<\/li>\n\n\n\n<li>Formulering och uppskalning: Tekniska f\u00f6rb\u00e4ttringar av l\u00e4kemedelsformuleringar, anpassningar av produktionsmetoder eller utveckling av kvalitetss\u00e4krade tillverkningsprocesser kan utg\u00f6ra utvecklingshinder som kr\u00e4ver utredningsarbete.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I slut\u00e4ndan str\u00e4cker sig potentialen f\u00f6r FoU-incitament \u00f6ver hela l\u00e4kemedelsutvecklingsprocessen, men f\u00f6r att utnyttja denna potential kr\u00e4vs mer \u00e4n bara innovativt arbete. Det kr\u00e4vs f\u00f6rm\u00e5ga att skilja mellan rutinprocesser och kvalificerad FoU, att navigera i f\u00f6r\u00e4nderliga kriterier f\u00f6r st\u00f6dber\u00e4ttigande och att \u00f6vers\u00e4tta komplexa aktiviteter till strukturerad, kompatibel dokumentation. H\u00e4r \u00e4r expertst\u00f6d avg\u00f6rande f\u00f6r att hj\u00e4lpa f\u00f6retag att utnyttja hela v\u00e4rdet av sin innovation genom att omvandla vetenskapliga framsteg till ekonomiska f\u00f6rdelar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hur Leyton Sverige kan hj\u00e4lpa till<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Med djup expertis inom b\u00e5de FoU och lagstiftning \u00e4r Leyton specialiserat p\u00e5 att hj\u00e4lpa l\u00e4kemedelsf\u00f6retag att utnyttja sin fulla potential genom skatteincitament f\u00f6r FoU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi f\u00f6rst\u00e5r att tid \u00e4r mikro- och sm\u00e5f\u00f6retags mest v\u00e4rdefulla resurs. Processen att identifiera ber\u00e4ttigande aktiviteter, samla in dokumentation och f\u00f6rsvara anspr\u00e5k kan k\u00e4nnas \u00f6verv\u00e4ldigande. Det \u00e4r d\u00e4rf\u00f6r Leyton tar p\u00e5 sig det tunga arbetet, s\u00e5 att du som \u00e4r l\u00e4kemedelsutvecklare kan fokusera p\u00e5 det du g\u00f6r b\u00e4st, n\u00e4mligen att utveckla livsavg\u00f6rande behandlingar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e5 Leyton hj\u00e4lper vi v\u00e5ra kunder att hantera viktiga utmaningar som ofta underskattas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bed\u00f6ma om projekt ber\u00e4ttigar: Inte alla FoU-aktiviteter uppfyller kriterierna. Leyton hj\u00e4lper till att identifiera vilka delar av ditt arbete som \u00e4r g\u00f6r det, \u00e4ven de som annars skulle kunna f\u00f6rbises.<\/li>\n\n\n\n<li>Sammanst\u00e4lla r\u00e4tt dokumentation: Vi guidar dig att ta fram tekniska underlag och kostnadsredovisningarsom uppfyller Skatteverkets f\u00f6rv\u00e4ntningar.<\/li>\n\n\n\n<li>Spara tid: Compliance-arbete kan ta mycket av dina interna resurser i anspr\u00e5k. Vi frig\u00f6r tid f\u00f6r dina anst\u00e4llda s\u00e5 att de kan fokusera p\u00e5 vetenskap, inte pappersarbete.<\/li>\n\n\n\n<li>Underl\u00e4tta kommunikationen med Skatteverket: Vi vet hur vi ska presentera ditt \u00e4rende p\u00e5 ett tydligt och f\u00f6rsvarbart s\u00e4tt och st\u00f6ttar dig under granskningar.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Oavsett om du \u00e4r en spin-off fr\u00e5n akademin, ett bioteknikf\u00f6retag som \u00f6kar sin produktion eller ett etablerat l\u00e4kemedelsf\u00f6retag som utvecklar en ny leveranskanal, tillf\u00f6r Leyton merv\u00e4rde genom att omvandla sv\u00e5ra byr\u00e5kratiska processer till m\u00f6jligheter.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-left\">Referenser<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.scb.se\/contentassets\/b10b29796d9c4f3699831ba092b6fa01\/uf0301_2023i23_uf96br2502.pdf\">Statistikcentralen (SCB). (2023). Forskning och utveckling i f\u00f6retagssektorn 2023<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.regeringen.se\/pressmeddelanden\/2024\/12\/excellent-forskning-och-innovationskraft-premieras-i-den-storsta-forsknings--och-innovationspropositionen-nagonsin\/\">Sveriges regering. (2024). Excellent forskning och innovationskraft premieras i den st\u00f6rsta forsknings- och innovationspropositionen n\u00e5gonsin.<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/swedenbio.se\/2023-swedish-drug-discovery-and-development-pipeline-report\/\">SwedenBio. (2023). Rapport om l\u00e4kemedelsuppt\u00e4ckter och utvecklingspipeline i Sverige.<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/majjane.leyton.com\/se\/se\/kontakta-oss\/\">Prata med v\u00e5ra experter idag.<\/a><\/div>\n<\/div>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>Sverige har l\u00e4nge varit k\u00e4nt som ett av v\u00e4rldens mest innovativa l\u00e4nder, med en l\u00e4kemedelssektor vars globala genomslag vida \u00f6verstiger dess storlek. Enligt Statistiska centralbyr\u00e5n investerade branschen 13,6 miljarder kronor av egna medel i forskning under 2023, med en total investering p\u00e5 18,1 miljarder kronor n\u00e4r extern finansiering inkluderades1. Dessa investeringar \u00e4r avg\u00f6rande inte bara [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":1083,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[105],"tags":[127,109,129],"expertise":[65],"class_list":["post-1082","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-expertis","tag-forskning-och-utveckling","tag-fou-avdrag","tag-lakemedelsindustrin","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>Skatteavdraget du missar: Hur Leyton Sverige hj\u00e4lper l\u00e4kemedelsindustrin att frig\u00f6ra resurser f\u00f6r FoU - Leyton Sweden<\/title>\n<meta name=\"description\" content=\"FoU, Skatteavdrag,l\u00e4kemedelsindustrin\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/se\/insights\/articles\/skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skatteavdraget du missar: Hur Leyton Sverige hj\u00e4lper l\u00e4kemedelsindustrin att frig\u00f6ra resurser f\u00f6r FoU\" \/>\n<meta property=\"og:description\" content=\"FoU, Skatteavdrag,l\u00e4kemedelsindustrin\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/se\/insights\/articles\/skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Sweden\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/13\/files\/2025\/10\/Pharmaceutical-Industry-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1536\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/se\\\/insights\\\/articles\\\/skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/se\\\/insights\\\/articles\\\/skatteavdraget-du-missar-hur-leyton-sverige-hjalper-lakemedelsindustrin-att-frigora-resurser-for-fou\\\/\",\"name\":\"Skatteavdraget du missar: Hur Leyton Sverige hj\u00e4lper l\u00e4kemedelsindustrin att frig\u00f6ra resurser f\u00f6r FoU - 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