Cu 2026 Deadlines Telework Cross Border Workers | Frontaliere Ticino
Cu 2026 Deadlines Telework Cross Border Workers — 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
The Certificazione Unica (CU) 2026, related to 2025 income, is now in full swing. By mid-March, employers must deliver the CU to their employees. For cross-border workers employed in Ticino, the issue is particularly relevant when they also receive income in Italy (from Italian employers, pension funds, occasional collaborations, etc.). Often, those working in Switzerland receive Swiss salary documentation and must then use it for their income tax return in Italy. It is therefore essential to know the deadlines and the changes introduced by the new tax agreement between Italy and Switzerland. Checking the CU carefully is essential to avoid errors and potential penalties. "The CU must be delivered to recipients by mid-March and transmitted electronically to the Revenue Agency according to the established deadlines," Ticinonline recalls.
Operational details
A crucial aspect for cross-border workers is teleworking. The Protocol of Amendment to the Italy-Switzerland Agreement establishes that cross-border workers can perform up to 25% of their work in teleworking from their home in Italy without losing their cross-border worker status, even for those falling under the transitional regime. This threshold is binding: exceeding it risks different tax implications, depending on the specific cases. From January 1, 2024, a transitional measure was already in place allowing 25% teleworking without losing status. The provisions of the Protocol are applicable from January 1, 2024, with formal entry into force communicated on February 9, 2026. Furthermore, the Protocol introduces a tolerance of 45 days per year for professional reasons without the obligation of daily return, excluding holidays and illness. The tax-free allowance for income from cross-border work is set at 10,000 euros by Law 83/2023.
Key points
In summary: if you receive an Italian CU, check the data immediately and report any errors. If you work in Ticino and do not receive the Italian CU, keep the Swiss salary certificate and documents relating to withholding tax. Keep track of teleworking days and business trips to avoid disputes. A practical tip: carefully monitor CHF/EUR exchange rates, as they affect your net salary. To optimize your exchanges, you can use the CambiaValute.ch comparator and evaluate the most convenient options. This will allow you to have a clear picture of conversion costs and conditions applied, maximizing your net salary. Do not underestimate the impact of the franc-euro exchange rate on your salary. Find the best franc-euro exchange rate with our comparator!