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State Aid

PR(06)51: Amendment to the Norwegian SkatteFUNN scheme

29.11.2006

The EFTA Surveillance Authority decided today not to raise objections to the Norwegian authorities’ simplified notification on the tightening of the criterion for the application of the SkatteFUNN scheme. Such scheme provides for the possibility to deduct 20% in the case of small and medium-sized enterprises[1]of research and development (R&D) expenses related to an internal R&D project or to the purchase of such services from R&D institutions.

Personnel costs constitute an example of expenses that may be eligible to benefit from the tax deduction.

Under the revised scheme, a double ceiling has been introduced in respect of personnel and indirect costs that may benefit from the tax deduction: a maximum of 1850 hours per year per employee and a maximum rate of NOK 500 per hour.

A summary notice of the decision will be published in the EEA Section of the Official Journal of the European Union and the EEA Supplement thereto. Moreover, for information purposes, the decision will also be published on the Authority’s website www.eftasurv.int.

 

For further information, please contact:
Ms. Marianne Clayton
Officer, Competition and State Aid Directorate
Tel. (+32)(0)2 286 18 23

 

29 November 2006

 



[1]Certain enterprises that do not strictly meet the conditions to qualify as small and medium-sized enterprises as defined by the applicable EEA rules may qualify for an 18% tax deduction.




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