Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

April 24, 2024
2024-0851

Sweden proposes changes expected to simplify regulations for researchers and doctoral students

On 8 April 2024, the Swedish Minister for Migration and the Minister for Education appointed an investigator to propose measures to attract and retain foreign researchers and doctoral students, while preventing the misuse of student permits. These changes could allow these individuals to (i) apply for a residence permit or student permit for research from within Sweden (currently, these individuals must exit Sweden and apply from abroad, and may re-enter only after their application is approved); (ii) change from a research permit or student permit to another type of permit from within Sweden; (iii) extend their residence permits for one year or longer and use the extended validity period to look for work or start a business; and (iv) change their residence permit status from within Sweden after completing one semester of undergraduate or graduate studies (currently, these individuals must exit Sweden and apply from abroad, and may re-enter only after their application is approved).

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

* * * * * * * * * *
Attachment

Full text of Tax Alert 2024-0851

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more