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The Swedish government recently announced that the implementation of the new EU Blue Card Directive (i.e., EU Directive 2021/1883), which was initially expected to go into effect in November 2023 and then postponed, is now expected to be implemented no earlier than May 2024. The Swedish authorities are expected to release further details, including the new implementation date, in May 2024. The current rules governing the issuance of Blue Cards in Sweden will remain in place until the new EU Directive is implemented.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.