investeringsfradrag

Investeringsfradrag is a tax incentive used in several Nordic tax systems to encourage capital investments by reducing the tax burden associated with eligible purchases of productive assets or projects. The incentive typically allows a portion of the investment cost to be deducted from taxable income or from the tax payable, either in the year of investment or over a defined period. Rules vary by jurisdiction but commonly include eligibility criteria for asset types, minimum investment amounts, and annual caps on the deduction.

In practice, investeringsfradrag is available to businesses—such as corporations, small enterprises, and sometimes sole traders—or, in some schemes, to individuals who invest in specified assets or ventures. Eligible investments often include new machinery and equipment, information technology systems, energy efficiency improvements, and certain research and development or green technology projects. Some programs also cover intangible investments or construction related to productivity improvements.

The tax effect depends on the jurisdiction: the deduction lowers taxable income, reducing the overall tax bill, or it can take the form of a tax credit against due taxes. Some schemes allow the deduction to be claimed in multiple years or to be carried forward if unused. Documentation and compliance requirements apply, and claims are usually subject to regulatory approval and potential audit.

As a policy instrument, investeringsfradrag aims to stimulate investment, spur modernization, and support strategic sectors or environmental goals. Because rules are jurisdiction-specific, individuals and businesses should consult local tax authorities or advisors for current eligibility, rates, limits, and filing procedures.