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This document provides details of the internal border controls in the Schengen Area as of 11 November 2024, including start and end dates and borders impacted. The Schengen Borders Code (SBC) enables Member States to temporarily reinstate controls at internal borders of the Schengen Area in exceptional circumstances, such as situations of significant threat to public order or internal security. Reintroduction of such controls must be limited in scope and taken as a measure of last resort in accordance with commonly agreed criteria. For predictable events, internal border controls are limited to 30 days or for the foreseeable duration of the event. In these cases, border controls can be extended for up to 30 days per extension, for a maximum period of six months.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.