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Germany, Poland Agree COVID-19 Cross-Border Worker Tax Deal

by Ulrika Lomas, Tax-News.com, Brussels

22 December 2020


Germany and Poland have concluded an agreement to provide relief to cross-border workers who have been affected by COVID-19 restrictions on movement.

In line with agreements signed among many European countries in recent months, the deal provides that days spent working from home as a result of COVID-19 will be considered to be spent in the contracting state where the worker normally exercises their employment for tax purposes. The agreement does not apply to days that would have been spent working from home prior to the introduction of the crisis measures.

The agreement applies to days worked since March 11, 2020. It will be extended month to month unless it is terminated by either territory.

TAGS: tax | agreements | Germany | Poland | Europe

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