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09 January 2026

Schengen border controls for January 2026 discussed

As of 9 January 2026, 10 Schengen countries have ongoing border controls. Of these, Austria extended its existing border control. The reintroduction of internal border controls leads to additional administrative requirements and delays in travel for individuals crossing internal borders. Employers may stay updated and keep employees informed regarding the latest developments.

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

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Attachment

Full text of Tax Alert

Document ID: 2026-0155

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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