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Germany and Luxembourg 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 dated 6 December 2021 that extends until 31 March 2022 the agreement between Germany and Luxembourg concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 7 October 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.