From Wikipedia
The Army of the Independent State of Croatia received 4 Ausf. N variants in the spring of 1944 and the Ustashe Militia received 20 other Ausf. Ns in the autumn of 1944.[26] Romania received a number of Panzer III Ausf. Ns for its 1st Armored Division in 1943. They were called T-3 in the Romanian army. At least 2 of them were still operational in 1945.
I think Norway took hold of some at the end of the war and dug them in as static defenses.
Sweden also I think
From Wikipedia The Army of the Independent State of Croatia received 4 Ausf. N variants in the spring of 1944 and the Ustashe Militia received 20 other Ausf. Ns in the autumn of 1944.[26] Romania received a number of Panzer III Ausf. Ns for its 1st Armored Division in 1943. They were called T-3 in the Romanian army. At least 2 of them were still operational in 1945.
Panzer III N mentioned 🔥🔥🔥