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November 27, 2024
2024-2168

Netherlands announces temporary re-introduction of internal border controls

Effective 9 December 2024, the Netherlands will introduce controls at its land borders with Belgium and Germany in an effort to mitigate illegal migration and human trafficking. Border controls will also be carried out at airports, impacting only specific flights that are considered to pose an increased risk for irregular migration or cross-border crime. The government has stated that controls will be conducted in such a way that they minimally hinder commercial and commuter traffic at affected checkpoints. While the borders will remain open, traffic jams are likely.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert