The German Ministry of Finance has published a new agreement signed with Austria on 15 January 2021 concerning the taxation of cross-border workers during the COVID-19 pandemic. The new agreement extends the prior agreement, essentially providing 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 State in which the worker would normally be working, if not for COVID-19. The new agreement applies to working days in the period 11 March 2020 to 31 March 2021 and will automatically...