According to recent reports, Germany and Switzerland have agreed to an extension of their agreement signed 11 June 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic until 31 March 2021. The agreement on the taxation of cross-border workers is made under the 1971 Germany-Switzerland tax treaty and 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 worki…