The German Ministry of Finance has published agreements signed on 17 December 2021 that extend until at least 31 March 2022 the agreements with Belgium and the Netherlands 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.