December 8, 2023
EU Council proposes simpler residence requirement for long-term resident status applicants
On 23 November 2023, the Council of the European Union agreed on a proposal to allow qualifying third-country nationals to accumulate residence periods in different EU Member States to be eligible for the EU long-term resident status. The proposed change aims to further attract third-country nationals by simplifying the eligibility criteria for the EU long-term resident status. If adopted, this change will enable holders of certain types of residence permits (e.g., EU Blue Cards, residence permits issued for the purpose of highly qualified employment) to accumulate residence periods of up to two years in more than one Member State to meet the five-year EU residence requirement.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert