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Schengen border controls for December 2024 discussed
As of 10 December 2024, nine Schengen countries have ongoing border controls. In the last month, Austria, Italy, the Netherlands and Slovenia enacted new controls. Malta introduced border controls effective 1 December 2024 until 6 December 2024. The attached PDF provides details of the internal border controls in the Schengen Area as of 10 December 2024, including start and end dates and borders impacted.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.