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Austria and Germany Extend Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic — Orbitax Tax News & Alerts

The German Ministry of Finance has published an agreement signed 29 September 2021 that extends until 31 December 2021 the agreement between Germany and Austria concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 24 August 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 as working days in the Contracting State in which the worker would normally be working, if not for COVID-19.