Consultation agreement with France on the taxation of frontier workers in the case of tele- or home-office work

This shows in particular that the days on which frontier workers benefiting from the frontier worker agreement have to remain in their place of residence because of measures to combat COVID-19 are not taken into account in the 45 days of non-return and that for persons not benefiting from the frontier worker agreement, it is accepted that days worked in the State of residence, at home and for an employer resident in the other Contracting State as a result of measures to combat the spread of COVID-19 shall be regarded as working days in the State in which the person would have been employed if there had been no such measures. The provisions will enter into force on 14 March 2020 and will apply for the time being until 31 May 2020. They may be extended.

The full consultation agreement is available here.