Cross-Border Workers Meet: Tax, Social Security & Health

Context

TL;DR

• Saturday, October 24, meeting at Palazzo Verbania
• Three sessions on tax, health and social security
• Reception from 9.30; proceedings at 10
• Free admission, limited places

Key facts

• Event → «Cross-Border Workers 2026: Rights, Protection and Tax Updates»
• Location → Palazzo Verbania, Viale Dante Alighieri, Luino
• Organization → S.I.L.P.A., Associazione Comunale di Luino
• Moderator → Fabrizio Tanchis
• Reservations → 375 5576244; [email protected]

Saturday, October 24, in Luino, Palazzo Verbania on Viale Dante Alighieri will host «Cross-Border Workers 2026: Rights, Protection and Tax Updates». The program will focus on three topics: tax changes for those who work in Switzerland, healthcare protections available to those who live in Italy, and the calculation of the pension accrued across the border.

The event is supported by Studio San Giovanni, Caf Lavoro e Fisco, Folino & Tanchis, Studio Bottoni and Mutua MBA. Participants will be welcomed from 9.30, while proceedings will begin at 10. The discussion will be moderated by accountant Fabrizio Tanchis, head of S.I.L.P.A. in Luino. Official greetings will be given by Luino mayor and member of parliament Andrea Pellicini and by the president of the Province of Varese, Marco Magrini.

The program

Cross-border work is undergoing a period of transformation. Since 2024, the new tax agreement between Italy and Switzerland has been in effect, with different rules for those who were already employed across the border and for people hired after July 17, 2023. Two regimes therefore coexist, while questions remain about income tax returns, social security and healthcare.

The program will open with a talk by accountant Andrea Bottoni, focusing on the differences between old and new cross-border workers, the implications of the agreements between Italy and Switzerland, and completion of the income tax return. Anna Spinelli, mutual benefits promoter for Mutua MBA, will follow, addressing welfare and healthcare issues and outlining the supplementary healthcare options available to those who work in Switzerland and reside in Italy, with the possibility of extending coverage to family members.

Operational details

The tax issue

The program links the day to a precise question: which rules apply to those who work in Switzerland? The source identifies two distinct regimes, based on the worker's status in relation to July 17, 2023. The date is therefore not a secondary detail, because it separates those who were already working across the border from those hired subsequently.

Two regimes, one dividing date

The 2026 appears in the meeting title, but it is not the year of application indicated for the new tax agreement. The source places that application in 2024; the phrase “new tax agreement 2026” should therefore not be read as a tax effective date, but rather as the juxtaposition of the event name and the topic addressed.

According to the relevant tax data, withholding tax on the employment income of cross-border workers is collected only in Switzerland. Italy avoids double taxation through the tax credit indicated in section CE of form 730. Those same data distinguish existing cross-border workers, who were already in that category before July 17, 2023, from new cross-border workers hired after that date.

The comparison makes clearer why Andrea Bottoni's session focuses both on the differences between existing and new cross-border workers and on the income tax return. For a cross-border worker, the first element to identify is the applicable regime; only afterward do the tax aspects related to double taxation and withholding tax come into play.

Key points

Health and pensions across the border

The second session shifts the topic from taxation to healthcare welfare. Anna Spinelli, mutuality promoter at Mutua MBA, will discuss supplementary healthcare coverage for those who work in Switzerland and reside in Italy. The program also indicates the possibility of extending this coverage to family members, while maintaining the focus on the needs of the household of the person employed across the border.

From the pillars to other protections

Tommaso Andreani, pension expert at Patronato SILPA, will handle the third part. He will illustrate the services available in the area, with the collaboration of Caf Lavoro e Fisco and Studio San Giovanni. Topics include the calculation of Swiss pension provision relating to the first and second pillars, AVS and LPP, as well as unemployment, family allowances and contractual protections.

The combination of topics makes it possible to view the meeting as a multilevel path: taxation in the first session, health in the second and pensions in the third. The source does not present a single isolated topic, but brings together issues concerning the Italian worker employed in Switzerland and residing in Italy.

Once the presentations have concluded, the audience will be able to ask the speakers questions. The morning will end with an aperitif. Admission is free, but places are limited; booking is recommended, although not mandatory. To participate, you can call 375 5576244 or write to [email protected].

For the tax topic mentioned in the program, the most direct editorial link is tax return.

Source: varesenews.it