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EY has learnt that the implementation of the changes to EU Blue Card regulations in Sweden has been delayed. These changes were initially expected to go into effect by 19 November 2023. In March 2023, the Swedish government published a memorandum regarding a new proposed EU directive (i.e., EU Directive 2021/1883), which is set to replace EU Directive 2009/50/EC. The new directive suggested major changes to simplify the eligibility criteria and immigration processes related to EU Blue Cards. Recommendations included a reduced validity period of qualifying employment contracts held by applicants (from one year to six months) and removal of the requirement to obtain a new Blue Card if employment details of eligible holders change.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.