The Swiss Federal Tax Administration has published an agreement signed with Lichtenstein concerning the taxation of cross-border workers during the COVID-19 pandemic. The agreement was signed by Switzerland on 20 October 2020 and by Liechtenstein on 22 October 2020. The agreement is made under the 2015 Swiss-Liechtenstein tax treaty and 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…