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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.

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Attachment

Full text of Tax Alert 2024-0851

 

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