Belgium's Federal Public Service (SPF) Finance issued releases noting the extension of its agreements with France, Germany, Luxembourg, and the Netherlands concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic until 31 December 2021. The agreements essentially provide 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.