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Effective 15 February 2024, visa-exempt third-country nationals who hold a Dutch residence permit can remain in the Schengen Area for up to 90 days after the expiry of their residence permit and are no longer required to depart from the Schengen Area. Previously, third-country nationals who were visa-exempt for entry into the Netherlands based on their nationality and held a Dutch residence permit were required to depart from the Netherlands (and the Schengen Area) before the expiry of their permit. If they sought to prolong their stay in the Schengen Area (or the Netherlands) after their permit expired, they were required to depart from the Schengen Area and could then re-enter using a valid passport for up to 90 days in a 180-day period.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.