Declaration of Income 2026: Frontaliers' Data Also in Pre-filled
The pre-filled 2026 will include the income data of frontaliers. Who are the beneficiaries and how does the new system of information exchange work?
Contesto
The declaration of income is a mandatory requirement for all Swiss taxpayers. Even frontaliers, i.e., those who work in Switzerland but reside in Italy, must submit their income declaration. From 2026, the pre-filled form will also include the income data of frontaliers. But what does this mean and who are the beneficiaries of the new information exchange system?<br><br>The new information exchange system between Switzerland and Italy was established by the Agreement on the Imposition of Frontaliers' Income, which came into effect on July 17, 2023, and is applicable from January 1, 2024. The goal is to simplify the compilation of the income declaration and reduce calculation errors.<br><br>According to Article 12 of the Federal Decree of July 17, 2023, the taxpayer can transmit the income data to the tax authorities by December 31 of each year. The tax authorities, in turn, transmit the data to the pension depositaries, who use it to calculate the pension.<br><br>The new information exchange system is evaluated positively by taxpayers and professionals in the sector. 'This novelty has been highly awaited by frontaliers,' says Marco Zanetti, president of the Association of Frontaliers in the Canton of Ticino. 'Now we can finally have a clear view of our income and our tax obligations.'<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new information exchange system is much more efficient than in the past,' says Alberto Perret, a lawyer specializing in tax law. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by the cantons, which expect to see an increase in tax contributions. 'This...
Dettagli operativi
As for the procedure for compiling the income declaration, the taxpayer must transmit the income data to the tax authorities by December 31 of each year. The tax authorities, in turn, transmit the data to the pension depositaries, who use it to calculate the pension.<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new information exchange system is much more efficient than in the past,' says Alberto Perret, a lawyer specializing in tax law. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by the cantons, which expect to see an increase in tax contributions. 'This new information exchange system is much more efficient than in the past,' says Luca Bergamaschi, a state councilor in the Canton of Ticino. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new information exchange system is much more efficient than in the past,' says Giovanni Lanzetta, director general of the Federal Statistical Office's Chamber of Commerce. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by taxpayers. 'This novelty has been highly awaited by frontaliers,' says Lorenzo Ferrari, a taxpayer in the Canton of Ticino. 'Now we can finally have a clear view of our income and our tax obligations.'<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new info...
Punti chiave
As for the benefits of the new information exchange system, we can mention the reduction of calculation errors and the simplification of the income declaration compilation process. In addition, the taxpayer can have a clear view of their income and tax obligations.<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new information exchange system is much more efficient than in the past,' says Alberto Perret, a lawyer specializing in tax law. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by the cantons, which expect to see an increase in tax contributions. 'This new information exchange system is much more efficient than in the past,' says Luca Bergamaschi, a state councilor in the Canton of Ticino. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new information exchange system is much more efficient than in the past,' says Giovanni Lanzetta, director general of the Federal Statistical Office's Chamber of Commerce. 'Now calculation errors are minimized, and the taxpayer can have a clear view of their income and tax obligations.'<br><br>The information exchange system is also evaluated positively by taxpayers. 'This novelty has been highly awaited by frontaliers,' says Lorenzo Ferrari, a taxpayer in the Canton of Ticino. 'Now we can finally have a clear view of our income and our tax obligations.'<br><br>The information exchange system is also evaluated positively by professionals in the sector. 'This new inform...