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      On September 26, 2025, the Swedish government presented the final report from the Miniminivåutredningen, or minimum level inquiry. The inquiry proposes the introduction of a special law concerning the revocation of permanent residence permits, Statens Offentliga Utredningar (SOU) 2025:99.1

      Key Highlights

      Findings from the Government Inquiry on Residence Permit Revocation

      • The proposed law would apply to individuals who have been granted permanent residence permits as refugees, under subsidiary protection, quota refugees, and those with long-term resident status in Sweden. However, the law is not proposed to apply to individuals who have been granted permanent residence permits as employees or based on family ties.

      • According to the proposed law, permanent residence permits would be revoked and replaced with a temporary residence permit. Upon revocation of the permanent residence permit, the issue of a temporary residence permit would be automatically considered, without the affected individual applying for it. An exception is also proposed so permanent residence permits would not be revoked for individuals who have applied for Swedish citizenship.

      • Deportation may only be considered if the individual neither can, nor wants to, become a Swedish citizen, and cannot be granted a temporary residence permit following the revocation of the permanent residence permit.

      • The law is proposed to come into effect on January 1, 2027.

      KPMG INSIGHTS

      KPMG in Sweden notes the proposed changes in SOU 2025:99 with interest and sees that the proposals align with the Tidö parties' tightening of migration policies. The proposals also aim, through the above-mentioned exception, to make it more attractive for individuals from certain groups to apply for Swedish citizenship.

      KPMG in Sweden recognizes that the proposed amendments could have significant consequences primarily for individuals, but in certain cases, also for employers. We view it positively for Sweden's ability to attract international talent that individuals granted permanent residence permits based on work permits or family ties would not be covered by the proposals in SOU 2025:99.

      If employers, organisations, or individuals have questions regarding the updated immigration regulations and require further advice and assistance regarding next steps, they should consult with their qualified immigration counsel, or they can contact a member of the Immigration team with KPMG in Sweden (see the Contacts section).

      FOOTNOTE:

      1  (In Swedish) Regeringskanliet website: Statens Offentliga Utredningar, SOU 2055:99,  “Ändring av permanent uppehållstillstånd för vissa utlänningar” (publicerad on 26 September 2025).

      Contacts

      nina-dahlsten
      Nina Dahlsten

      Tax Advisor

      KPMG in Sweden

      peter-lindstrom
      Peter Lindström

      Senior Manager

      KPMG in Sweden

      Elin Persson
      Elin Persson

      Associate

      KPMG in Sweden

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      Disclaimer

      * Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

      The information contained in this newsletter was submitted by the KPMG International member firm in Sweden.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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