The German Ministry of Finance has published a new agreement signed with Austria on 27 October 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. The new agreement clarifies and extends the prior agreement signed on 15 April 2020. The main provisions are essentially the same, however, including that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contrac…