Cross Border Workers Ticino Omnibus Decree | Frontaliere Ticino
Cross Border Workers Ticino Omnibus Decree — free tools and expert guides for cross-border workers (frontalieri) between Switzerland and Italy. Compare salaries, tax, LAMal health insurance, pensions, and cost of living in Ticino. Updated 2026.
Context
Italian and Swiss unions representing cross-border workers have issued a joint statement denouncing a series of unresolved issues that weigh on workers who cross the Italian-Swiss border every day. The first issue is the taxation of cross-border workers, which according to the unions is unfair and favors unfair competition. For example, a cross-border worker residing in Italy and working in Lugano, Switzerland, may be subject to double taxation, with a 10% income tax in Switzerland and 23% in Italy, for a total of 33%. This means that on an annual income of 50,000 euros, the cross-border worker could pay up to 16,500 euros in taxes, compared to 10,000 euros paid by a worker residing in Switzerland. Furthermore, the unions are calling for a revision of the regional health tax, which disproportionately affects cross-border workers. The Lombardy Region, for example, applies a 2.5% regional health tax on the income of cross-border workers, which can amount to 1,250 euros per year for a worker with an income of 50,000 euros. This is particularly burdensome for cross-border workers residing in municipalities like Campione d'Italia, which already pay a residence tax in Switzerland. The situation has become unsustainable, and the unions are demanding urgent intervention from the Italian government and the Lombardy Region to resolve these issues. In particular, they are calling for: - the revision of the 1974 Italian-Swiss convention on the taxation of cross-border workers, - the abolition of the regional health tax for cross-border workers, - the introduction of legislation that guarantees equal treatment for cross-border workers compared to workers residing in Switzerland, - the creation of a liaison office between Italian and Swiss authorities to resolve cross-border worker i...
Operational details
The issue of taxing cross-border workers is a long-standing problem that affects thousands of people who work in Switzerland and reside in Italy. The unions argue that the current taxation is unfair and favors unfair competition, as Italian workers are taxed both in Italy and Switzerland. For example, a cross-border worker residing in Campione d'Italia and working in Lugano may be subject to double taxation on their income, with a 10% income tax in Switzerland and 23% in Italy. This means that the cross-border worker could pay up to 33% of their income in taxes. Furthermore, the regional health tax is another problem that affects cross-border workers, as they have to pay the tax both in Italy and Switzerland. The regional health tax in Switzerland can vary between 100 and 300 Swiss francs per month, depending on the canton of residence. For example, in the canton of Ticino, the regional health tax is 220 Swiss francs per month. At the same time, cross-border workers also have to pay the health tax in Italy, which can vary between 50 and 100 euros per month. The unions are calling for a revision of these regulations to ensure greater fairness and justice for cross-border workers. One possible solution could be the introduction of a single taxation system for cross-border workers, which takes into account the total income and not the residence. For example, the single taxation system could provide for a 15% income tax for cross-border workers, regardless of their residence. To resolve this issue, the unions propose the following operational checklist: - review the regulations on taxing cross-border workers, - introduce a single taxation system for cross-border workers, - reduce the regional health tax for cross-border workers, - implement a tax deduction system for taxes...
Key points
Cross-border workers, unions raise their voices The unions have requested a meeting with the Italian government and the Lombardy Region to discuss the issues related to the Omnibus Decree, which is creating significant difficulties for cross-border workers in Ticino. In the meantime, cross-border workers can use our salary calculator to check their tax situation and find out if they are eligible for refunds or tax breaks. For example, a cross-border worker earning 60,000 Swiss francs per year and paying 20% taxes in Switzerland may discover that they have to pay an additional 10,000 euros in taxes in Italy due to the Omnibus Decree. Furthermore, cross-border workers can contact the unions to obtain information and assistance on their employment and tax situation. The unions can help clarify Italian and Swiss tax regulations, such as the Convention between Switzerland and Italy to avoid double taxation, signed on March 9, 1976. This convention provides that cross-border workers are taxed only in their country of residence, but the Omnibus Decree is creating exceptions to this rule. > 'The Omnibus Decree ignored by Ticino is a serious problem that requires urgent intervention,' said a union representative. 'We are asking the Italian government and the Lombardy Region to intervene to resolve these issues and ensure greater fairness and justice for cross-border workers.' For example, the Ticino municipalities of Chiasso and Mendrisio are particularly affected by this problem, as many cross-border workers living in these municipalities work in Italy. To help cross-border workers navigate this complex scenario, the unions have created an operational checklist: - check your tax situation using our salary calculator, - contact the unions to obtain information and assistance, -...