The German Ministry of Finance has published an agreement signed 23 September 2021 that extends until 31 December 2021 the agreement between Germany and France concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 13 May 2020, 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 i…