Criminal records, Bern approves data agreement with Italy (cross-border guide)

Context

In brief

• Switzerland has given the green light to the study of an agreement for an exchange of data with Italy. - The agreement aims to simplify the management of cross-border commuters' data.

Key Facts

• What: The agreement for the exchange of data between Switzerland and Italy. - When: In the course of study. - Where: Switzerland. - Who: Swiss government. - Amount: Not yet specified.

Switzerland has given the green light to the study of an agreement for an exchange of data with Italy. The agreement aims to simplify the management of cross-border workers' data. The new agreement provides for the creation of a data exchange system between the two nations.

The Italy-Switzerland double taxation agreement was signed on 9 December 1976.

The new law provides for an exemption of €7,500 for old cross-border commuters and a transitional regime for 2024-2033.

The New Cross-Border Commuter Agreement was signed on 23 December 2020 and will be in force from 1 January 2024.

The Italian ratification was approved with Law 83 of 13 June 2023.

The AHV/IV/EO is 5.3% for employees, the ALV/CA is 1.1% (cap CHF 148,200), the UVG is 0.7-1.5% and the BVG is 7-18% for the age group (from 25 years).

The Italian IRPEF is 23% up to €28,000, 35% €28,001-50,000 and 43% over €50,000.

The deductible for new cross-border commuters is €10,000.

The deductible for adults is CHF 300-2,500.

The KVG is the health insurance and cross-border commuters G have the right of choice.

Switzerland is not a member of the EU/EEA.

Operational details

The data exchange agreement between Switzerland and Italy aims to simplify the management of cross-border commuters' data. The new agreement provides for the creation of a data exchange system between the two nations.

Switzerland has given the green light to the study of an agreement for an exchange of data with Italy. The agreement aims to simplify the management of cross-border workers' data.

The new agreement provides for the exemption of €7,500 for old cross-border commuters and a transitional regime for 2024-2033.

The deductible for new cross-border commuters is €10,000.

The deductible for adults is CHF 300-2,500.

The KVG is the health insurance and cross-border commuters G have the right of choice.

Switzerland is not a member of the EU/EEA.

The Italian ratification was approved with Law 83 of 13 June 2023.

The AHV/IV/EO is 5.3% for employees, the ALV/CA is 1.1% (cap CHF 148,200), the UVG is 0.7-1.5% and the BVG is 7-18% for the age group (from 25 years).

The Italian IRPEF is 23% up to €28,000, 35% €28,001-50,000 and 43% over €50,000.

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

To find out more, you can use the Frontaliere Ticino calculator. In addition, you can consult the Italian and Swiss legislation on borders and bilateral agreements.

Switzerland has given the green light to the study of an agreement for an exchange of data with Italy. The agreement aims to simplify the management of border guards' data.

The new agreement provides for the exemption of €7,500 for old border workers and a transitional regime for 2024-2033.

The deductible for new frontier workers is €10,000.

The allowance for adults is CHF300-2,500.

LAMal is the health insurance and G border workers have the right of option.

Switzerland is not an EU/EEA member.

The Italian ratification was approved by Law 83 of 13 June 2023.

AVS/AI/IPG is 5.3% for employees, AD/AC is 1.1% (cap CHF 148'200), LAINF is 0.7-1.5% and LPP is 7-18% by age group (from 25 years).

The Italian IRPEF is 23% up to €28'000, 35% €28'001-50 '000 and 43% over €50'000.