The Polish government has published a mutual agreement signed with Germany on 27 November 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. The agreement provides that days of work for which wages are received and during which the employment was exercised at home solely due to the measures taken to combat the COVID-19 pandemic by the German or Polish Government, may be deemed as days of work spent in the Contracting State where the cross-border worker would h…