The German Ministry of Finance has published a new agreement signed with Austria on 17 June 2021 concerning the taxation of cross-border workers during the COVID-19 pandemic, which replaces the agreement signed on 15 January 2021. The new agreement extends the terms of the prior agreement to 30 September 2021, which essentially provide 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 t…