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Document 52023AS63421

Authorisation for State aid pursuant to Articles 107 and 108 TFEU – Cases where the Commission raises no objectionsText with EEA relevance.

C/2021/7490

OJ C, C/2023/181, 13.10.2023, ELI: http://data.europa.eu/eli/C/2023/181/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2023/181/oj

European flag

Official Journal
of the European Union

EN

Series C


C/2023/181

13.10.2023

Authorisation for State aid pursuant to Articles 107 and 108 TFEU

Cases where the Commission raises no objections

(Text with EEA relevance)

(C/2023/181)

Date of adoption of the decision

14.10.2021

Aid number

SA.63421

Member State

Sweden

Region

 

Title (title and/or name of the beneficiary)

Lättnader i beskattningen av personaloptioner i vissa fall

Legal basis

Inkomstskattelagen (1999:1229); Skatteförfarandelagen (2011:1244).

Type of measure

Scheme

Objective

Research, development and innovation, SMEs

Form of aid

Reduction of social security contributions, Other

Budget

Overall budget: 5 024 000 000 SEK

Annual budget: 502 400 000 SEK

Intensity

100 %

Duration

1.1.2018 — 31.12.2027

Economic sectors

AGRICULTURE, FORESTRY AND FISHING, MANUFACTURING, ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY, WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES, MINING AND QUARRYING, CONSTRUCTION, WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES, TRANSPORTATION AND STORAGE, ACCOMMODATION AND FOOD SERVICE ACTIVITIES, INFORMATION AND COMMUNICATION, PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES, ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES, PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY, EDUCATION, HUMAN HEALTH AND SOCIAL WORK ACTIVITIES, ARTS, ENTERTAINMENT AND RECREATION, ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE, ACTIVITIES OF EXTRATERRITORIAL ORGANISATIONS AND BODIES

Name and address of the granting authority

Swedish Tax Agency (Skatteverket)

171 94 Solna, Sweden

Other information

 

The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

https://ec.europa.eu/competition/elojade/isef/index.cfm


ELI: http://data.europa.eu/eli/C/2023/181/oj

ISSN 1977-091X (electronic edition)


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