Frontalieri Ticino: 2026 news on teleworking and return

Context

In a nutshell

• Law no. 217 of 29/12/2025 ratifies the Protocol amending the IT-CH Agreement of 23/12/2020
• Tolerance 45 days for failure to return daily without loss of border status
• Allowed cross-border teleworking up to 25% on an annual basis
• Revenue Agency interviews (22 June, 6 August 2026) clarify applicability of the regime

Key facts

• What: Ratification Protocol amending the Italy-Switzerland Agreement signed on 23 December 2020
• When: Law no. 217 of 29 December 2025; question answers 22 June and 6 August 2026
• Where: Italy-Switzerland employment relations in the border area, priority Canton Ticino
• Who: Frontier workers; Revenue Agency; IT-CH contracting ministries
• Tolerance: 45 days of daily non-return allowed annually
• Teleworking: Up to 25% of the annual schedule without loss of subsidized regime

Law no. 217 of 29 December 2025 ratified the Protocol amending the Agreement between Italy and Switzerland of 23 December 2020, introducing structured rules for cross-border teleworking and the daily return of frontier workers. This ratification fills a regulatory gap that has been awaited for years in the professional practice and tax administrations of both countries, offering clarity on a crucial issue for the Ticino border community.

At the same time, the Revenue Agency clarified relevant application profiles with two responses: no. 126 of 22 June 2026 and no. 154 of

Operational details

Practical Implications: Active Monitoring and Documentation

The introduction of a 45-day tolerance period and up to 25% telework is not automatic and free. The border worker does not acquire these benefits by simply making a verbal declaration: they must actively monitor the days of absence from work in Switzerland and the hours of remote work performed in Italy, keeping documentary records.

For the Ticinese border worker who crosses the Brogeda, Gaggiolo, or Ponte Tresa border crossings, the operational adjustment means: daily registration of the days on which they do not return to Italy after work, with a professional motivation attached; maintenance of a continuous register of remote working days (with hours, confirming via email, company communications); and finally, annual declaration at the time of presenting the income tax return (model 730 or model Redditi), communicating to the Revenue Agency the days of tolerance used and the total hours of telework performed.

The Revenue Agency's control takes place on the data provided by the employer (resident in Switzerland) and the border worker's own declaration. If the monitoring is not taken care of and the records are missing, the risk is a fiscal control rectification, with tax recovery, interest, and administrative surcharges.

Employer's Headquarters Outside the Border Area

The response to interpello n. 126 of 22 June 2026 clarifies a previously controversial point in practice: the location of the employer's headquarters outside the border area — for example, in Milan, Zurich, or Chur — does not prevent the application of the IT-CH Agreement.

What matters for the applicability of the Agreement is the place of actual performance of the work activity (where the border worker actually performs the work every day) and the employer's fiscal residence in the contracting state. If an Italian company has a Swiss branch where the border worker performs their activity, the Agreement applies regularly even if the company's headquarters is in Italy. Similarly, if a Swiss company hires a border worker who works at the Italian office of the same company, the Agreement applies provided that the employer is a fiscal resident in one of the contracting states. Check that your G Permit is updated according to the new regime.

This administrative simplification significantly expands access to the facilitated regime for border workers who work for multinational groups or realities with operations located between the two countries, eliminating the need for formal transfers of headquarters or rewritten contracts.

Treatment of Employees of Atypical Public Bodies

The response to interpello n. 154 of 6 August 2026 deals with the fiscal treatment of employees of the Bank of Italy in contractual relationships with France. Although it concerns the Italy-France Convention, the precedent is also relevant for similar situations. Employees of public bodies usually fall under Article 19 of the Convention (public employees). However, for the Bank of Italy, the Revenue Agency has clarified that the emoluments fall under Article 15 (private work), not Article 19.

For the border worker who works for an atypical public body (public credit institutes, agencies, public research bodies), it is now necessary to check whether the specific Convention (in this case IT-CH) explicitly mentions them in the article that regulates public employees. The Revenue Agency's methodology suggests checking the type of entity and the nature of the contractual relationships on a case-by-case basis.

Key points

What to do concretely: step-by-step procedure

If you work in Switzerland (Canton Ticino, Grigioni or Vallese) and reside in Italy, here are the operational steps to adapt to the new regime of Law 217/2025:

Step 1: Gather basic documentation Gather and keep the employment contract with clear indications of the workplace (specific Swiss canton), the employer's certification that formally confirms your status as a border worker, and a valid copy of the G Permit (or documentation for renewal if in progress).

Step 2: Start monitoring tolerance days If you expect not to return to Italy after work in Switzerland, communicate in advance to the employer in writing the professional reasons that justify the non-return (extraordinary, business trip, emergency). Keep supporting documentation: email communication of the business trip, extraordinary work order, confirmation of overnight stay in a Swiss hotel or structure.

Register these days in a spreadsheet (paper or digital) to be kept for at least 5 years in case of control.

Step 3: Manage telework within the 25% limit If your employer allows smart working from home in Italy, check that: there is a written agreement on telework signed by both parties (border worker and company); the company records telework days in an official computer system (digital badge, time stamps, time control applications); the total annual telework does not exceed 25% (about 62 days out of 250 working days).

Communicate clearly to the employer that exceeding the 25% limit would result in loss of the privileged status with significant tax consequences.

Step 4: Prepare the annual declaration Before presenting the model 730 or the Redditi model, gather the annual data: total number of tolerance days used in the year (non-return motivated); number of telework days performed remotely; company certification (former Model CU or formal declaration by the Swiss employer) attesting the gross income and the tax withheld in Switzerland.

Complete the tax return form attaching these data. The Swiss tax withheld will be credited in the CE framework of your Italian declaration, avoiding double taxation.

Step 5: Simulate the impact on the pay slip and contributions/taxes Use the border worker salary calculator to check how the new regime (45-day tolerance + 25% telework) affects net/gross income, AVS/LPP contributions, and Italian IRPEF tax rates. With the new regime, your taxable income in Italy may vary compared to the old system, especially if smart working hours have a different tax treatment.

Deadlines and priority actions

Law 217/2025 is in effect from December 29, 2025. The Agency's responses on June 22 and August 6, 2026, are already operational and applicable. If your employer has not yet implemented formal monitoring of 45 days and 25% telework, report this need to the Human Resources department or the administrative manager: the first step is to update attendance records and telework orders to conform to the new regime.

Also, check if your G Permit has been automatically updated by the Swiss cantonal authorities based on the new agreement. Although the G Permit remains formally in force, it is advisable that the administrative documentation reflects the new tolerance and telework limits.

For specific doubts about your tax position (employer's seat, type of income, specific conventions applied), refer to a tax consultant or a qualified fiscal advisor in both Italy and Switzerland: the Agency's responses to interpello are public but apply to general cases, and your concrete situation may require specialist in-depths.

Source: fiscoetasse.com