The German Ministry of Finance has published an agreement signed by Germany on 28 March and by Austria on 29 March that extends until 30 June 2022 the agreement between Germany and Austria concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 24 August 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 Contracting State in which the worker would normally be working, if not for COVID-19. Given that the...