France has published an updated version of its agreement with Germany concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic, which was approved on 30 March 2022 and extends the agreement until 30 June 2022. The agreement 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 wor…