How do we assess the applications?
SkatteFUNN is a rights-based scheme. This means that all projects that meet the criteria will be approved. The project must be clearly described in the application, so that we have a good basis for assessing it.
The criteria by which we assess the project:
New goods, services or production processes |
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In the application, you must describe which new or improved goods, services or production processes you want to develop or improve. Describe what's new and how it differs from what's already on the market today. The product as a whole does not have to be new. If you are going to use known knowledge in a new way or in new areas, you must describe the challenges and what they will result in. |
How do you match the criterion
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New knowledge or skills |
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A SkatteFUNN project must address an R&D challenge (research question) that has no known solution today and that requires research and innovation (R&D) to solve. In the application, you must describe how you will proceed systematically to obtain new knowledge or new skills that will provide answers to what is uncertain and difficult.
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How do you match the criterion
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Targeted and delimited |
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A SkatteFUNN project must have a goal that is clearly described. The goal must be designed so that it will be possible to give an answer afterwards as to whether the goal has been achieved or to what extent it has been achieved. The project must have a plan and a budget that is delimited and adapted to what the project will achieve during the project period.
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How do you match the criterion
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The role of the Research Council
Applications to SkatteFUNN are assessed by professional advisers with expertise in the field in which the application is made. The Research Council assesses the content of the project and decides whether it meets the criteria for SkatteFUNN.
Applications are processed in chronological order according to the date of submission. If you submit your application before 1 September, we guarantee that the application will be processed so that you will receive a tax deduction for the year you submit the application. If the application is not processed until after the New Year, we will not be able to grant approval for the year in which the application was made.
As part of the application processing, we may request that you submit an adjusted application. Many projects are approved with limitations. This may be that one or more work packages are not included in the approval, or that approved project years are reduced compared to what has been applied for.
The role of the Tax Administration
The Norwegian Tax Administration assesses and decides on the company's submitted claim for a tax deduction, which you submit via the tax return. The accounts that form the basis for the deductions must be approved by an auditor. It is the tax administration that has the authority and expertise in questions about what costs can be included in the project.
Messages at time of print 17 August 2024, 11:15 CEST