Sweden's Ministry of Finance has issued a notice on the referral for comment of the Tax Agency's memorandum on a proposed definition of permanent residence for individual income tax purposes. The memorandum, initially released in November 2023, proposes that an individual will be deemed to have permanent residence in Sweden if staying more than 160 days in a year. Further, an individual will be deemed to have permanent residence in Sweden if staying more than 120 days in a year if that individual also stayed in Sweden more than 120 days in the immediately preceding year. If the conditions for...