| CHAPTER 4 Business Immigration | Page 99 | |
| 1. EU/EEA Citizens | Page 99 | |
| 1.1. Work and Residence Permits | Page 99 | |
| 1.2. A1 Certificate | Page 102 | |
| 1.3. Double Taxation Avoidance Agreement Within the EU/EEA | Page 104 | |
| 2. Non-EU/EEA Citizens | Page 105 | |
| 2.1. Visas | Page 105 | |
| 2.2. Work and Residence Permits | Page 106 | |
| 2.3. Social Security Agreements | Page 115 | |
| 2.4. Double Taxation Avoidance Agreement outside the EU/EEA | Page 118 | |
| 2.5. Permits for Family Members | Page 118 | |
| 2.6. Exemption from Work Permit | Page 119 | |
| 2.7. Application Waiting Time | Page 119 | |
| 2.8. Refugee Crisis and Application Waiting Times | Page 121 | |
| 3. Nordic Country Citizens | Page 122 | |
| 4. Permanent Residence and Swedish Citizenship | Page 123 | |
| 4.1. Application for Permanent Residence Permit | Page 124 | |
| 4.2. Application for Swedish Citizenship | Page 125 | |
| 5. Cross-Border Rules | Page 126 | |
| 5.1. Social Security Coverage | Page 127 | |
| 5.2. Taxation Issues: The Öresund Region | Page 129 | |
| 5.3. Moving Pension Savings to an EU/EEA Country | Page 131 | |
| 6. Tax Breaks for Expats | Page 131 | |
| 6.1. Tax Relief for Foreign Key Personnel (“Expert Tax Relief”) | Page 132 | |
| 6.2. SINK Tax | Page 133 | |
| 7. Updates and Proposals | Page 135 | |
| 7.1. Tighter Rules for Fighting “Phantom” Jobs | Page 135 | |
| 7.2. EU Proposal for Joint Tax Liability | Page 136 | |
| 8. Case Studies: | Page 138 | |
| 8.1. Business Immigration – Non-EU Nationals | Page 138 | |
| 8.2. Business Immigration – EU Nationals | Page 139 | |
| 8.3. Expert Tax Relief | Page 140 |
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