14 January 2025

Schengen border controls for January 2025 discussed

As of 10 January 2025, 10 Schengen countries have ongoing border controls. In December 2024, Germany, Italy, the Netherlands and Slovenia enacted new controls or extended existing ones, and Bulgaria introduced border controls effective 1 January 2025. The reintroduction of internal border controls leads to additional administrative requirements and delays in travel for individuals crossing internal borders. Employers may stay updated and keep employees informed regarding the latest developments.

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: 2025-0228