Luxembourg's Ministry of Finance has announced the extension of its agreement with France concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic until 30 September 2021. 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 working, if not for COVID-19.