The German Ministry of Finance has published agreements signed on 22 March 2022 that extend until 30 June 2022 the agreements with Belgium and Luxembourg concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. 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. Given that the measures of the respective countries in response to COVID-19 have been largely lifted,...