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The official system requirements state that SQL 2016 is compatible with AX 2012 R3 CU12 or higher.
You should not experience any problems migrating your DB from a lower to a higher SQL version. But do know that once the database has run under the newer version it’s impossible to downgrade! You cannot restore a backup from a higher version on a lower one.
Keep that in mind, if you have your TAP environment with one SQL server.