On 30 July 2025, the European Commission announced that the Entry/Exit System (EES) will be rolled out progressively over a six-month period starting on 12 October 2025. The European Council and the European Parliament previously reached a provisional agreement allowing EU Member States to gradually introduce the EES, which aims to enhance border management and improve the efficiency of controls at the EU’s external borders. The EES is an IT system designed to mitigate irregular migration to the Schengen Area (encompassing all EU Member States except Cyprus and Ireland) and expedite the entry and exit of bona fide non-EU nationals traveling for short stays (i.e., less than 90 days). It will register the traveler’s entry into, and departure from, the Schengen Area (including their biometric information) and replace the current manual process of stamping passports. The EES will apply to all non-EU citizens including visa-exempt and visa-required nationals, who cross the external borders of the Schengen Area for short stays of up to 90 days in any 180-day period.

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