EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate.
At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
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.