Hello, i understand that you have these questions. As a traveler from a country outside the EU or Schengen, you may only travel to the Netherlands if you meet one of these conditions:
-You are traveling from a safe country.
-You are fully vaccinated, have a vaccination certificate and do not come from a country or area designated as a very high risk area due to a virus variant of concern.  https://bit.ly/3jyTGQj 
-You fall under an exception for the EU entry ban. https://bit.ly/3m6RVZU 
So if she is not vaccinated with a vaccine that has been approved by the EMA or the WHO the EU entry ban applies to her. Only if she falls under an exemption category, she can come by taking a PCR test. I hope this answers your question.
Greetings, Ilona

The information about the coronavirus will continuously be updated in response to new developments and insights. For the most up-to-date information, it is best to visit our website regularly: https://www.government.nl/topics/coronavirus-covid-19.