Nya skatterättsliga regler för forskning och utveckling - En kritisk granskning av de föreslagna lagändringarna i SOU 2025:3
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 bee