Do not impose trespassing penalty if you move out of province next turn If new nation takes ownership of province after the end turn. Keep penalty for entering into the province or staying in it.
You will get trespassing penalty against a nation that takes ownership of a province after your end turn.
Tyrion sack Ellesaelli owned by Broken Axe and after the end turn Eltharion takes it.
Eataine will receive trespassing penalty against Yvresse.