investeringsdrempels

Investeringsdrempels, or investment thresholds, are monetary or quantitative limits used in public policy and regulation to determine when an investment qualifies for specific benefits, obligations, or regulatory treatment. They define the minimum size or scope of an investment that triggers a program, subsidy, tax incentive, or compliance requirement.

These thresholds appear across multiple policy areas, including tax relief, grant schemes, environmental and energy efficiency programs, and programs aimed at digitalization or capital equipment upgrades. They help target public support to investments deemed large enough to justify administrative costs and to avoid fragmenting aid among many very small projects. Thresholds can be fixed amounts, indexed to inflation, or tied to other program-specific criteria such as firm size, sector, or project type.

How an investeringsdrempel works in practice varies by program. In some cases, the total project cost must exceed the threshold for eligibility; in others, only the incremental investment or installed capacity matters. Some schemes set different thresholds for different sectors or for different types of benefits, and others impose additional eligibility conditions beyond meeting the threshold. Thresholds may also interact with de minimis rules or other regulatory limits on aid and deductions.

Rationale for using thresholds includes administrative efficiency, reducing fragmentation of support, and ensuring that subsidies accompany investments of a certain scale. Potential criticisms focus on rigidity, the risk of excluding smaller firms or smaller, impactful projects, and the possibility that threshold levels are misaligned with market conditions or policy goals.

See also: investasi, tilskud, skattelettelser, offentlige støtteordninger.