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Netherlands announces temporary re-introduction of internal border controls
In general, under the Schengen Agreement, Schengen Member States (encompassing all EU Member States with the exception of Ireland and Cyprus) do not conduct controls at their internal borders in order to facilitate free movement for nationals of all signatory countries. However, the Schengen Borders Code (SBC) allows Member States to temporarily reintroduce controls at their internal borders in case of serious threats to public policy or internal security. In recent years, several countries, including France and Germany, have re-established internal border controls.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.