Remote work cross-border workers 2026: 25% and 45 days rules

Context

TL;DR

• Italy-Switzerland Protocol allows 25% telework from Italy
• Cross-border workers can stay in Switzerland for 45 days/year
• Exceeding 25% telework triggers double taxation
• Tax deadline for 2025 income is March 16, 2026

Key facts

• Telework limit: 25% of working time annually
• Non-return days: 45 days per year for professional reasons
• Tax deadline: March 16, 2026 for 2025 income
• Old workers: Hired before July 17, 2023
• New workers: Hired after July 17, 2023
• Tax allowance: EUR 10,000 for new cross-border workers
• Annual gross salary: CHF 70,000, CHF 95,000, CHF 130,000
• Annual fuel savings: approx. CHF 1,100, CHF 1,500, CHF 2,100

Remote work for cross-border workers in 2026 is governed by the Italy-Switzerland Protocol in force since January 1, 2024: workers can perform up to 25% of their working time as smart working from Italy and stay in Switzerland for professional reasons for up to 45 days per year, without losing their frontaliere status or facing double taxation.

These two thresholds — 25% annual telework and 45 days of non-return for professional reasons — are no longer transitional pandemic-era measures, but structural rules. For the official text see SECO — State Secretariat for Economic Affairs. The Protocol clearly distinguishes between "old" cross-border workers (hired before July 17, 2023) and "new" cross-border workers, but the 25% threshold applies across both categories. Every morning tens of thousands of commuters cross Brogeda, Gaggiolo, Ponte Tresa and Stabio: for them, the ability to work a day and a half per week from home has already become a new contractual standard, especially in banking, ICT, insurance, fiduciary and pharmaceutical sectors in the Mendrisiotto and Lugano regions, where digital maturity and collaboration tools (Microsoft Teams, Slack, corporate VPNs with two-factor authentication) make remote work seamless.

The Two Pillars of the New Agreement

The first pillar is the 25% rule: it is measured on an annual basis (not weekly, not monthly) and includes any activity performed from the Italian home, even just a few hours of video conferencing or reading company documents. The second pillar is the 45-day tolerance: the cross-border worker can avoid returning daily to their Italian residence for a maximum of 45 days in a calendar year, provided the reason is strictly professional (business trips, financial closings, projects, mandatory training). Vacation and sick days are explicitly excluded from this count. Meanwhile, the 2026 tax deadlines are approaching: the Certificazione Unica for 2025 income must be delivered by March 16, 2026. Although many cross-border workers with a Swiss employer do not receive the Italian CU, the deadline is crucial for those who also have Italian income from collaborations, occasional services, or pension institutions. The two thresholds, combined, finally provide concrete tools for a modern and flexible management of the Ticino cross-border worker profession.

Operational details

Understanding the practical difference between the 25% threshold of the Italy-Switzerland Protocol and the 45% threshold of other bilateral agreements (such as the one between Switzerland and France) is essential to avoid confusing the rules. For Italian cross-border workers in Ticino, the operational threshold remains 25% annually: exceeding it, even by a single day, can result in the loss of frontaliere tax status and trigger concurrent taxation in both states.

Comparison Table: CHF Salary Scenarios and Telework Impact

The table below shows the practical impact of the two thresholds on three typical salary scenarios in the Ticino market, calculated over 220 working days per year:

Fuel savings are calculated on an average commute of 60 km between Como or Varese and Lugano, with consumption of 6 liters per 100 km and an average Italian diesel price of 1.80 euros per liter in 2026.

Why 25% and Not 45%

The IT-CH Protocol stopped at 25% to protect Ticino tax revenue and the rebates to Italian border municipalities. Employer associations and unions are pushing to align with 45% as is the case between Switzerland and France, but for now the threshold remains at 25%. On a standard 42-hour workweek, 55 telework days correspond on average to one fixed day per week plus two extra days per month, enough to significantly reduce commuting stress and travel costs.

What Happens If You Exceed 25%

⚠️ Exceeding the threshold transforms the cross-border worker into an "ordinary" worker for tax purposes for the excess period. The consequence is concurrent taxation: Switzerland retains taxing power over income from work actually performed in Ticino, while Italy taxes the share of income corresponding to days worked in Italy in excess of the threshold. The risk is not double taxation (the tax credit always applies), but a significant administrative burden: complete Italian tax return, day-by-day share calculation, possible obligation to register for additional social security and higher contributions. For "new" cross-border workers (hired after July 17, 2023), the Italian tax allowance of EUR 10,000 under Law 83/2023 remains valid, while for "old" cross-border workers the regime of exclusive Swiss taxation with rebates remains intact as long as 25% is not exceeded.

Key points

With these structural rules, personal organization and dialogue with the employer become the key tools to avoid disputes with the Italian and Swiss tax authorities. Imprecise management of telework days or professional overnight stays in Ticino can lead to administrative penalties, retroactive assessments, and loss of the Protocol's tax benefits. The good news is that, with a minimum of discipline and tracking, the 55 annual smart working days are fully compatible with the routine of an average cross-border worker.

How to Communicate It to Your Employer

💡 The first step is to formalize the telework agreement in writing. Check with the HR office that your contract contains an explicit clause on the agreed annual percentage of smart working and on the day-tracking system. Many Ticino companies (banks, fiduciaries, pharmaceutical multinationals in Mendrisio, software houses in Lugano) have already adopted attendance tracking software that automatically distinguishes telework from on-site presence, but the ultimate responsibility remains shared: the worker must keep a parallel personal log, because in case of an audit by the Italian Revenue Agency or the Ticino Tax Division, your documentation will be requested first.

Useful Tools and Links

To properly plan telework management and calculate the overall economic impact, it is useful to start with a precise estimate of net pay, also considering possible savings on fuel, train passes, and time returned to your personal life. We suggest three complementary tools from our site:

• Estimate monthly net pay and 2026 tax impact with the net salary calculator for cross-border workers, which integrates the Protocol telework rules and the EUR 10,000 allowance for new hires.
• Compare rights, taxes, and obligations between cross-border worker status (Permit G) and Swiss resident (Permit B) with the Permit G vs Permit B comparison: it is the first step if you are evaluating whether to remain a cross-border worker or relocate.
• Check real-time wait times and crossing rules with the border crossings map, particularly useful to plan in-office days and optimize the 55 annual telework days allowed.

Mistakes to Avoid in 2026

📊 Three recurring mistakes observed in 2024-2025 disputes: (1) considering 25% on a monthly rather than annual basis, inadvertently exceeding in summer months when remote meetings and short weeks pile up; (2) confusing the 45 non-return business-trip days with telework days (they are two distinct counts, governed by different Protocol clauses); (3) failing to inform the employer when the threshold is exceeded, exposing yourself to both tax disputes and contractual violations. Keep a calendar shared between yourself, your direct manager, and HR: it is the most effective defense in case of audit and lets you also plan weeks when you expect more on-site presence.

Updated: April 24, 2026. Sources: SECO, Italy-Switzerland Protocol 2023, Law 83/2023, Ticinonline.