The German Ministry of Finance has published an agreement signed 9 September 2021 that extends until 31 December 2021 the agreement between Germany and the Netherlands concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 6 April 2020, 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 Contractin…