13 December 2024

Bulgaria and Romania to become full Schengen members effective 1 January 2025

Effective 1 January 2025, Bulgaria and Romania will become full members of the Schengen Area. This decision was confirmed during the EU Justice and Home Affairs Council meeting held on 12 December 2024. The Schengen Area (which encompasses all EU Member States with the exception of Ireland and Cyprus) is a border-free zone that enables the free movement of eligible EU and non-EU nationals who seek to enter for business or tourism. Depending on their nationality, third-country nationals may require a Schengen C Visa to be admitted for business or tourism for up to 90 days cumulatively in any 180-day period. Those who wish to enter for more than 90 days in any 180-day period may require a D Visa. As of the date of publication, the Schengen Area comprises 29 countries.

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

Document ID: 2024-2283