How is double taxation for border workers managed with the new agreement?

With the New Frontier Agreement, Switzerland avoids double taxation by using the tax credit mechanism. This makes it easier for border workers who work in Switzerland and reside in Italy, ensuring that income is not fully taxed in both countries, but with a clearing system.

What is the amount of the tax exemption for long-time frontier workers?

Long-term frontier workers, or those who fall under the transitional regime, are entitled to a tax exemption of €7,500. This facilitation aims to mitigate the impact of the new regulations for those who were already working as border workers before the agreement came into force.

What allowance is envisaged for new frontier workers who start working in Switzerland?

The new frontier workers, who do not fall under the old regime, benefit from a deductible of €10,000. This sum represents the non-taxable portion of income for tax purposes, offering a significant advantage for those starting a cross-border business.

What are the Italian personal income tax rates applied to the incomes of border workers?

The Italian IRPEF for frontier workers is structured in stages: 23% up to €28,000, 35% between €28,001 and €50,000, and 43% over €50,000. These rates apply to taxable income after consideration of exemptions or deductibles under the new agreement.

How much does a border physiotherapist earn in Ticino? (cross-border guide)

Di Marco Ferrari · Published on 18 July 2026

A cross-border physiotherapist working in Ticino.

The physiotherapist border worker in Ticino: salary, taxes and regulations.

Context

In a nutshell

The New Frontier Agreement is in force from 1 January 2024.
Switzerland avoids double taxation with the tax credit.
Long-term frontier workers are entitled to an exemption of €7,500.

Key facts

New Frontier Agreement: in force from 1 January 2024
Tax at source: withheld only in Switzerland
Long-term border exemption: €7,500
Swiss contribution: 5.3% for employees
Italian income tax: 23% up to €28,000, 35% between €28,001 and €50,000, 43% over €50,000

The New Frontier Agreement, signed on 23 December 2020 and ratified by Law 83 of 13 June 2023, introduces significant changes for border workers in Ticino. Among the main innovations, Switzerland has chosen to avoid double taxation with the tax credit, thus making it easier for border workers who work and reside in both countries.

Switzerland, not being a member of the EU/EEA, signed the Italy-Switzerland Double Taxation Convention on 9 December 1976. This convention provides that revenue from foreign sources is subject to taxation in both countries.

The new legislation introduces a transitional regime for long-time frontier workers, who will be able to benefit from an exemption of €7,500. The new frontier workers, on the other hand, will have a deductible of €10,000.

Switzerland also changed tax rates, reducing the contribution to 5.3% for employees. The Italian IRPEF, on the other hand, is set at 23% up to

Operational details

How much does a border physiotherapist earn in Ticino?

Practical analysis

The physiotherapist border worker in Ticino must be aware of the new regulations to better manage his finances. Switzerland has chosen to avoid double taxation with the tax credit, thus making it easier for border workers who work and reside in both countries.

Concrete examples are numerous. A border physiotherapist working in Lugano and residing in Italy could benefit from the €10,000 deductible. Another example could be a border physiotherapist working in Bellinzona and residing in Switzerland, who could benefit from the €7,500 exemption.

Action

The physiotherapist border worker in Ticino must consult his lawyer to understand how these developments may affect his salary and finances. He must also check if he is eligible for the exemption of €7,500 or if he is entitled to the deductible of €10,000.

Here is an operational checklist to better manage finances as a border worker physiotherapist in Ticino:

Check if you are eligible for the exemption of €7,500 or the deductible of €10,000
Consult your lawyer to understand how these developments may affect your salary and finances
Check if you are entitled to the reduction of the contribution to 5.3% for employees

FAQ

Q: What is the New Frontier Agreement?
A: The New Frontier Agreement is a regulation that introduces

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

What to do concretely

The physiotherapist border worker in Ticino must consult his lawyer to understand how the news of 2024 will affect his salary and finances. He must also check if he is eligible for the exemption of €7,500 or if he is entitled to the deductible of €10,000. It is important to note that Switzerland has reduced the contribution to 5.3% for employees, thus making it easier for border workers.

Concrete examples

For example, a border physiotherapist earning €60,000 per year in a clinic in Lugano could benefit from this contribution reduction. If you paid 15% contribution before, you could only pay 5.3% now. This would mean a contribution reduction of about €8,500 per year.

Operational Checklists

To understand how the news of 2024 will affect your salary and finances, follow this checklist:

1. Consult your lawyer to understand how the news will affect your salary and finances. 2. Check if you are eligible for the exemption of €7,500 or if you are entitled to the deductible of €10,000. 3. Calculate how the tax reduction could affect your salary and finances using our calcolatore di stipendio. 4. Find out how this news will affect your salary and finances using our comparatore di stipendio. 5. Check out our guida completa per i frontalieri for a complete overview of the regulations that affect your

Frequently Asked Questions

When did the New Frontier Agreement between Italy and Switzerland come into force?: The New Frontier Agreement entered into force on 1 January 2024. This agreement, signed on 23 December 2020 and ratified by Law 83 of 13 June 2023, introduces significant changes for border workers, especially in Ticino, regarding taxation and tax benefits.
How is double taxation for border workers managed with the new agreement?: With the New Frontier Agreement, Switzerland avoids double taxation by using the tax credit mechanism. This makes it easier for border workers who work in Switzerland and reside in Italy, ensuring that income is not fully taxed in both countries, but with a clearing system.
What is the amount of the tax exemption for long-time frontier workers?: Long-term frontier workers, or those who fall under the transitional regime, are entitled to a tax exemption of €7,500. This facilitation aims to mitigate the impact of the new regulations for those who were already working as border workers before the agreement came into force.
What allowance is envisaged for new frontier workers who start working in Switzerland?: The new frontier workers, who do not fall under the old regime, benefit from a deductible of €10,000. This sum represents the non-taxable portion of income for tax purposes, offering a significant advantage for those starting a cross-border business.
What are the Italian personal income tax rates applied to the incomes of border workers?: The Italian IRPEF for frontier workers is structured in stages: 23% up to €28,000, 35% between €28,001 and €50,000, and 43% over €50,000. These rates apply to taxable income after consideration of exemptions or deductibles under the new agreement.