The Luxembourg tax administration has announced the signing of a new agreement with Germany on 7 October 2020 concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The original agreement was signed on 3 April 2020 with retroactive effect from 11 March 2020 and 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 new agreement includes the same general provisions...