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Germany and Poland Terminating Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic Effective July 2022

27 April 2022

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Treaty Development

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Germany-Poland

The German Ministry of Finance has published an agreement signed on 21 April 2022 that provides for the termination of the agreement between Germany and Poland concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic with effect from 1 July 2022, considering that the measures of the respective countries in response to COVID-19 have been largely lifted. The agreement, originally signed on 27 November 2020 and effective from 11 March 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...