On 24 August 2020, Belgium and the Netherlands agreed to extend their agreement on the taxation of cross-border (frontier) workers during the COVID-19 pandemic, which essentially provides 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 Contracting State in which the worker would normally be working, if not for COVID-19. Previously extended to 31 August 2020, the agreement is now ex…