What exactly does 45-day tolerance mean for daily re-entry?

It means that a frontier worker may not return to Italy after work for up to 45 days a year without losing the status of frontier worker. However, the days of tolerance must be motivated by documented professional reasons (overtime, travel, emergency). Monitoring takes place on an annual basis and the Revenue Agency can verify compliance with the limit during tax controls.

Can I work from home in Italy for 25% of my hours if I am a border worker?

Yes, up to 25% of your annual working hours can be done remotely in Italy without losing the tax break. It is a maximum annual limit: if you work 250 days a year, you can do smart working for about 62 days. There must be a written agreement with the employer and teleworking must be recorded and monitored annually.

If my employer is based in Milan and not in Switzerland, can I still be a border worker?

Yes. What matters is the actual place of business (where you work every day in Switzerland) and the tax residence of the employer. If you work at a branch or an office of the employer located in Switzerland, the IT-CH Agreement applies regularly even if the registered office is in Italy.

How do I document the 45-day tolerance and 25% telecommuting?

You must keep written records with the date of the days of non-return (with documented professional reason) and the days of teleworking. It also retains the written smart working agreement signed by the employer. The Agency may request these documents during the control phase. Store for at least 5 years.

When does this regime fully enter into force? Are the provisions retroactive?

Law 217/2025 has been in force since 29 December 2025. The Agency's responses of 22 June and 6 August 2026 are already operational. To check if the provisions are retroactive in your specific tax situation, contact an accountant who reviews your case in previous periods.

Frontalieri Ticino: 2026 news on teleworking and return (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

Morning traffic at the Swiss-Italian border crossing with queuing vehicles and Alpine landscape

Law 217/2025 ratifies Protocol IT-CH: tolerance 45 days daily return, teleworking up to 25%, clarifications on the employer's location.

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.

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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.

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.

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Frequently Asked Questions

What exactly does 45-day tolerance mean for daily re-entry?: It means that a frontier worker may not return to Italy after work for up to 45 days a year without losing the status of frontier worker. However, the days of tolerance must be motivated by documented professional reasons (overtime, travel, emergency). Monitoring takes place on an annual basis and the Revenue Agency can verify compliance with the limit during tax controls.
Can I work from home in Italy for 25% of my hours if I am a border worker?: Yes, up to 25% of your annual working hours can be done remotely in Italy without losing the tax break. It is a maximum annual limit: if you work 250 days a year, you can do smart working for about 62 days. There must be a written agreement with the employer and teleworking must be recorded and monitored annually.
If my employer is based in Milan and not in Switzerland, can I still be a border worker?: Yes. What matters is the actual place of business (where you work every day in Switzerland) and the tax residence of the employer. If you work at a branch or an office of the employer located in Switzerland, the IT-CH Agreement applies regularly even if the registered office is in Italy.
How do I document the 45-day tolerance and 25% telecommuting?: You must keep written records with the date of the days of non-return (with documented professional reason) and the days of teleworking. It also retains the written smart working agreement signed by the employer. The Agency may request these documents during the control phase. Store for at least 5 years.
When does this regime fully enter into force? Are the provisions retroactive?: Law 217/2025 has been in force since 29 December 2025. The Agency's responses of 22 June and 6 August 2026 are already operational. To check if the provisions are retroactive in your specific tax situation, contact an accountant who reviews your case in previous periods.