On 21 December 2020, the German Ministry of Finance announced the fourth extension of the agreement signed with Belgium on 6 May 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. Previously extended to at least 31 December 2020, the agreement is now extended to 31 March 2021. The agreement on the taxation of cross-border workers is made under the 1967 Germany-Belgium tax treaty and essentially provides that in cases where a cross-border worker is required to …