CU 2026: Deadlines and Telework for Cross-Border Workers
Certificazione Unica 2026: What changes for Ticino's cross-border workers? Tax deadlines, teleworking (25%) and the 45-day rule. Here's what you need to know.
Context
In brief
- CU 2026 covers 2025 income
- Delivery to recipients by 16 March 2026
- Up to 25% telework from Italy under the Italy-Switzerland protocol
- Up to 45 days per calendar year without a daily return for professional reasons
Key facts
- Ordinary deadline: 16 March 2026 for employment-income certificates
- Exception: 30 April 2026 for certificates concerning habitual self-employment income
- Telework: up to 25% from Italy
- Tolerance: 45 days per year
- Allowance: EUR 10,000
- Protocol: applicable from 1 January 2024, formally in force from 9 February 2026
The 2026 Certificazione Unica (CU) covers income received in 2025. For the ordinary CU, employers and withholding agents had to deliver the certificate to recipients and transmit it to the Italian Revenue Agency by 16 March 2026; 30 April applies to certificates for habitual self-employment income. People working in Ticino should keep the Italian CU separate from their Swiss salary documents and retain both whenever they are needed for the Italian tax return. Check the reported income and withholding figures carefully.
Operational details
The Protocol amending the Italy-Switzerland Agreement allows frontier workers to perform up to 25% of their work by teleworking from their home in Italy without changing the treatment provided by the agreement solely for that reason. The threshold also applies to cases covered by the transitional regime. The provisions apply from 1 January 2024 and their formal entry into force was communicated on 9 February 2026. The Protocol also allows up to 45 days per calendar year without a daily return for professional reasons, excluding holidays and illness. Exceeding 25% requires an individual assessment of the tax treatment: the same outcome must not be assumed for every worker. The allowance for frontier-worker income remains EUR 10,000 under Law 83/2023.
Key points
If you receive an Italian CU, check your tax code, income, withholding and reported days, and ask the withholding agent to correct any error. If you work in Ticino and do not receive an Italian CU, keep the Swiss salary certificate and withholding-tax documents, and record telework days and business trips. CU deadlines and telework rules are separate obligations. Sources: Italian Revenue Agency, 2026 CU deadline and Swiss Federal Tax Administration, Italy-Switzerland telework agreement.
Frequently Asked Questions
- What was the deadline for the 2026 CU covering employment income?
- The ordinary CU covering 2025 employment income had to be delivered to recipients and transmitted by 16 March 2026.
- How much telework from Italy is allowed for frontier workers?
- The Protocol allows up to 25% of working time from the worker’s home in Italy, subject to the conditions applicable to that worker.
- What happens if I exceed 25% telework?
- Exceeding the threshold requires an assessment of the individual case because the status and tax treatment may change. Neither loss of status nor preservation of every benefit should be assumed automatically.
- Which documents should a frontier worker in Ticino keep?
- Keep the Swiss salary certificate, Swiss withholding-tax documents, any Italian CU, and records of telework days and business trips.