The government's investigator, Fredrik Hammarström, says the proposal for cost deductions is aimed at large, profitable companies, while the other proposal, the tax reduction, targets newly started smaller companies, often called start-ups.
The proposal, adapted to large companies, would allow a 200 percent cost deduction of the salary cost for so-called R&D personnel, a total of 300 percent in deductions.
The second, aimed at smaller, newly started companies, including those making a loss, would be given in the form of a refundable tax reduction equal to 20 percent of the salary cost for R&D personnel.
Minister of Finance Elisabeth Svantesson (M) believes that it is too early to say which of the proposals the government will move forward with.
