Forhøjet fradrag for FoU i 2020 og 2021 Med aftalen om erhvervs- og iværksætterinitiativer fra no-vember 2017 er det blevet besluttet gradvist at forhøje virksomhedernes fradrag for udgifter til forskning og ud-vikling (FoU) fra 100 pct. til 110 pct. frem til 2026. Aftaleparterne er blevet enige om at forhøje fradraget for FoU midlertidigt til 130 pct. i perioden 2020-2021 med et loft på 50 mio. kr. (skatteværdien) over, hvor meget en en-kelt koncern kan få i merfradrag som følge af forøgelsen til 130 pct. Det vil øge virksomhedernes incitament til at investere i forskning og udvikling til gavn for danske eks-porterhverv. Der skal udarbejdes en konkret model for loftet over fra-drag, der er nem at administrere for både virksomheder og myndigheder.

Increased R&D deduction rates in 2020 and 2021

A new agreement on R&D depreciation was reached late last night. Back in November 2017, it was decided to gradually in-crease the ability of businesses to make deductions for research and development costs from 100% to 110%. The parties to that agreement have now agreed on a tempo-rary increase of that rate to 130% for the period 2020 to 2021 with a limit of DKK 50 million (tax value) on how much extra an individual group may deduct as a result of the increase to 130%. This will no doubt trigger busines-ses’ willingness to invest in research and development for the benefit of Danish export businesses. Consequently, a specific model for the deduction limits will have to be made so as to facilitate the administration of the agreement by both businesses and authorities.