On 23 March 2021, the German Ministry of Finance announced the fifth 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 March 2021, the agreement is now extended to 30 June 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 work f…