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Country / jurisdiction: Norway · Year: 2002 · Status: In force · Level: National · Type: Voluntary
The SkatteFUNN R&D tax incentive scheme is a government program designed to stimulate research and development (R&D) in Norwegian trade and industry. The incentive is a tax credit and comes in the form of a deduction from a company’s payable corporate tax. To be eligible for the program, companies need to be based in Norway and liable to pay corporate tax to Norway. Furthermore, the company must seek to develop a new or improved product, service, or production through a dedicated R&D project that will generate new knowledge, skills, and capabilities within the company.
Most of the projects that utilize the scheme are small- and medium-sized enterprises. The largest thematic area is the energy system and utilization of energy sources. Most of the projects focused on utilizing energy sources are concentrated on offshore wind. Hydropower and solar power are also large areas, and there has been increased growth in projects within batteries and hydrogen.
Official source: https://www.forskningsradet.no/skattefunn/
Source
https://www.iea.org/policies/20776Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.