The Netherlands has published a notice on the extension of the agreement signed with Germany on 6 April 2020 concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. Previously extended to 30 June 2021, the agreement is now extended to 30 September 2021. The agreement 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 working days in the Contracting S…