The German Ministry of Finance has published an agreement signed with Luxembourg on 3 April 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. The agreement is made under the 2012 Germany-Luxembourg tax treaty and 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 COVI…