The German Ministry of Finance has published a new agreement signed with Austria on 15 January 2021 concerning the taxation of cross-border workers during the COVID-19 pandemic. The new agreement extends the prior agreement, essentially providing 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 applies to working days in the period 11 March 2020 to 31 March 2021 and will automatically renew for one month at the end of each month unless one of the competent authorities terminates it through written notification at least one week prior to the beginning the following month.