On 11 December 2020, the German Ministry of Finance announced the second extension of the agreement signed with the Netherlands on 6 April 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. Previously extended to at least 31 December 2020, the agreement is now extended to at least 31 March 2021.
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…