September 20, 2024 Germany extends land border controls to additional countries Effective 16 September 2024, Germany reintroduced controls at its land borders with Belgium, Denmark, France, Luxemburg and the Netherlands in an effort to mitigate illegal migration. As of now, these controls will not include full checks of all travelers crossing the border. Instead, border officials will conduct checks on a random basis at the discretion of the authorities. While the borders will remain open, traffic jams are expected. Companies may inform employees who enter via affected land checkpoints of potential delays and remind them of the requirement to carry a valid identification document. A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.
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