On 27 October 2020, the Netherlands published an agreement with Germany in the Official Gazette that provides for the extension of the agreement signed on 6 April 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic until at least 31 December 2020. The agreement on the taxation of cross-border workers is made under the 2012 Germany-Netherlands tax treaty and provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days…