react-query/integrations/react-next-15/app/providers.tsx

// In Next.js, this file would be called: app/providers.tsx
'use client'

// Since QueryClientProvider relies on useContext under the hood, we have to put 'use client' on top
import { QueryClientProvider, isServer } from '@tanstack/react-query'
import { ReactQueryDevtools } from '@tanstack/react-query-devtools'
import type { QueryClient } from '@tanstack/react-query'
import { makeQueryClient } from '@/app/make-query-client'

let browserQueryClient: QueryClient | undefined = undefined

function getQueryClient() {
  if (isServer) {
    // Server: always make a new query client
    return makeQueryClient()
  } else {
    // Browser: make a new query client if we don't already have one
    // This is very important, so we don't re-make a new client if React
    // suspends during the initial render. This may not be needed if we
    // have a suspense boundary BELOW the creation of the query client
    if (!browserQueryClient) browserQueryClient = makeQueryClient()
    return browserQueryClient
  }
}

export default function Providers({ children }: { children: React.ReactNode }) {
  // NOTE: Avoid useState when initializing the query client if you don't
  //       have a suspense boundary between this and the code that may
  //       suspend because React will throw away the client on the initial
  //       render if it suspends and there is no boundary
  const queryClient = getQueryClient()

  return (
    <QueryClientProvider client={queryClient}>
      {children}
      <ReactQueryDevtools />
    </QueryClientProvider>
  )
}