Belgium's Ministry of Finance has published an agreement signed on 10 December that provides for the extension of its agreement with the Netherlands concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic until 31 March 2022. The agreement 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. The extension also provides that the agreement will be extended a further 3 months...