Nya skatterättsliga regler för forskning och utveckling - En kritisk granskning av de föreslagna lagändringarna i SOU 2025:3
(2025) JURM02 20251Department of Law
Faculty of Law
- Abstract (Swedish)
- En arbetsgivare som har anställda som arbetar med forskning och utveckling (FoU) kan få sätta ned sina arbetsgivaravgifter. Möjligheten infördes 2014 och kallas för FoU-avdrag. Syftet med lagstiftningens införande var att underlätta för företag att investera i FoU eftersom det bidrar till en positiv samhällsekonomisk utveckling. Avdraget har kritiserats för att vara svårtillämpligt. I januari 2025 presenterades ett förslag om ändrade regler för FoU-avdraget.
Uppsatsen avser att utreda om den nya lagstiftningen kommer lösa de tillämpningsproblem som återfinns i den nuvarande rättstillämpningen. Uppsatsen ämnar också undersöka hur domstolen tillämpar gällande rätt och om utfallet skulle bli annorlunda om de föreslagna lagändringarna... (More) - En arbetsgivare som har anställda som arbetar med forskning och utveckling (FoU) kan få sätta ned sina arbetsgivaravgifter. Möjligheten infördes 2014 och kallas för FoU-avdrag. Syftet med lagstiftningens införande var att underlätta för företag att investera i FoU eftersom det bidrar till en positiv samhällsekonomisk utveckling. Avdraget har kritiserats för att vara svårtillämpligt. I januari 2025 presenterades ett förslag om ändrade regler för FoU-avdraget.
Uppsatsen avser att utreda om den nya lagstiftningen kommer lösa de tillämpningsproblem som återfinns i den nuvarande rättstillämpningen. Uppsatsen ämnar också undersöka hur domstolen tillämpar gällande rätt och om utfallet skulle bli annorlunda om de föreslagna lagändringarna träder i kraft. Som grund för undersökningen tillämpas den rättsdogmatiska metoden. Det genomförs även en rättsfallsanalys.
I uppsatsens analys konstateras det att syftet med de föreslagna lagändringarna har varit att ta bort lagstiftningens tillämpningsproblem. I lagförslaget föreslås det en förenkling av arbetstidsvillkoret, att definitionerna av forskning och utveckling ändras och att Skatteverket ska kunna ta hjälp av andra myndigheter. I analysen konstateras det att det främst är definitionen av utveckling som orsakat problem.
Uppsatsens slutsats är att lagändringarna till viss del kan antas bidra till enklare och tydligare regler och därmed uppfylla sitt syfte. Däremot riskerar viss problematik att kvarstå. Mot bakgrund i uppsatsens rättsfallsanalys kan det konstateras att det inte är helt klart om lagändringarna kommer leda till att fler bolag beviljas avdrag. Tydliga definitioner borde i praktiken medföra att färre bolag får återkrav riktade emot sig. Det återstår dock att se hur den praktiska tillämpningen blir. (Less) - Abstract
- An employer who has employees working with research and development (R&D) are eligible for a deduction in employer social security contribu-tions. This possibility, referred to as research deductions, was introduced in 2014. The purpose of the introduction was to make it easier for companies to invest in R&D since it contributes to positive socioeconomic develop-ment. The deduction has been criticized for being difficult to apply. In Jan-uary 2025, a proposal för changed rules was presented.
This thesis intends to investigate whether the new legislation will solve the application problems found in the current legislation. The thesis also in-tends to examine how the court applies current law and whether the out-come would be different if... (More) - An employer who has employees working with research and development (R&D) are eligible for a deduction in employer social security contribu-tions. This possibility, referred to as research deductions, was introduced in 2014. The purpose of the introduction was to make it easier for companies to invest in R&D since it contributes to positive socioeconomic develop-ment. The deduction has been criticized for being difficult to apply. In Jan-uary 2025, a proposal för changed rules was presented.
This thesis intends to investigate whether the new legislation will solve the application problems found in the current legislation. The thesis also in-tends to examine how the court applies current law and whether the out-come would be different if the proposed legislation was introduced. The legal dogmatic method is applied as a basis for the investigation. A case law analysis is also carried out.
The analysis states that the purpose of the proposed legislation has been to remove the application problems of the current legislation. The proposed law suggests a simplification of the working hours requirement, that the definitions of research and development should be changed and that the Swedish Tax Agency should be able receive support from other authorities. The analysis states that it is primarily the definition of development that has caused problems.
The thesis's conclusion is that the legislative amendments can to some ex-tent be assumed to contribute to simpler and clearer rules and thereby fulfil their purpose. However, certain problems risk remaining. Based on the es-say's case law analysis, it can be stated that it is not entirely clear whether the new legislation will lead to more companies being granted deductions. Clear definitions should in practice mean that fewer companies will receive recoveries directed against them. However, it remains to be seen how it will be implemented in practice. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9189346
- author
- Ewerlöf, Amanda LU
- supervisor
- organization
- alternative title
- New tax rules for research and development - A critical review over the proposed law changes in SOU 2025:3
- course
- JURM02 20251
- year
- 2025
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, FoU-avdrag, Arbetsgivaravgifter
- language
- Swedish
- id
- 9189346
- date added to LUP
- 2025-06-16 12:05:58
- date last changed
- 2025-06-16 12:05:58
@misc{9189346,
abstract = {{An employer who has employees working with research and development (R&D) are eligible for a deduction in employer social security contribu-tions. This possibility, referred to as research deductions, was introduced in 2014. The purpose of the introduction was to make it easier for companies to invest in R&D since it contributes to positive socioeconomic develop-ment. The deduction has been criticized for being difficult to apply. In Jan-uary 2025, a proposal för changed rules was presented.
This thesis intends to investigate whether the new legislation will solve the application problems found in the current legislation. The thesis also in-tends to examine how the court applies current law and whether the out-come would be different if the proposed legislation was introduced. The legal dogmatic method is applied as a basis for the investigation. A case law analysis is also carried out.
The analysis states that the purpose of the proposed legislation has been to remove the application problems of the current legislation. The proposed law suggests a simplification of the working hours requirement, that the definitions of research and development should be changed and that the Swedish Tax Agency should be able receive support from other authorities. The analysis states that it is primarily the definition of development that has caused problems.
The thesis's conclusion is that the legislative amendments can to some ex-tent be assumed to contribute to simpler and clearer rules and thereby fulfil their purpose. However, certain problems risk remaining. Based on the es-say's case law analysis, it can be stated that it is not entirely clear whether the new legislation will lead to more companies being granted deductions. Clear definitions should in practice mean that fewer companies will receive recoveries directed against them. However, it remains to be seen how it will be implemented in practice.}},
author = {{Ewerlöf, Amanda}},
language = {{swe}},
note = {{Student Paper}},
title = {{Nya skatterättsliga regler för forskning och utveckling - En kritisk granskning av de föreslagna lagändringarna i SOU 2025:3}},
year = {{2025}},
}