CU 2026: Deadlines and Telework for Cross-Border Workers (cross-border guide)

Di Valerie Linc · Published on

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.

Contesto

TL;DR - CU 2026 deadline for employers is mid-March - Cross-border workers can telework 25% in Italy - Tax-free allowance for cross-border work is 10,000 euros ## Key facts - Documento: Certificazione Unica (CU) 2026 - Scadenza: Mid-March 2026 - Lavoro da remoto: 25% del lavoro può essere svolto in telelavoro - Tolleranza: 45 giorni all'anno per motivi professionali - Esenzione fiscale: 10.000 euro per reddito da lavoro transfrontaliero - Entrata in vigore: 9 febbraio 2026 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.

Dettagli operativi

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.

Punti chiave

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!

Punti chiave

[{"q":"When should employers deliver the Unique Certification (CU) to employees?","a":"The CU must be delivered to the percipients by mid-March."},{"q":"What is the limit of teleworking allowed to frontier workers not to lose the status of frontier workers?","a":"The limit is 25% of the work that can be done in telework from home in Italy."},{"q":"What are the tax implications for frontier workers who exceed 25% of telework from their home in Italy?","a":"If frontier workers exceed 25% of telework from their home in Italy, they may lose the status of frontier workers, passing on to ordinary Italian taxation. This involves taxing income according to Italian rates and the loss of tax benefits, such as the deduction of 10,000 euros. It is important to carefully monitor telework days to avoid problems with the Revenue Agency."},{"q":"How does the frank-euro change affect the net salary of frontier workers?","a":"The franc-euro change affects directly on the net salary of the frontierers who receive the Swiss franc salary. When the franc is appreciated compared to the euro, the euro salary decreases, reducing the purchasing power in Italy. Using a currency exchanger like CambiaValute.ch can help you choose the best time to convert francs to euro, thus optimizing the value of the net salary."},{"q":"What documents must be kept by the frontier workers working in Ticino but do not receive the Italian Unica Certification?","a":"Frontiers working in Ticino and do not receive the Italian Unica Certification must retain the Swiss salary certificate and documents relating to the tax paid in Switzerland. These documents are essential for the tax return in Italy and to demonstrate the origin and amount of income perceived. It is also important to keep receipts of any tax refunds and d...

Frequently Asked Questions
When should employers deliver the Unique Certification (CU) to employees?
The CU must be delivered to the percipients by mid-March.
What is the limit of teleworking allowed to frontier workers not to lose the status of frontier workers?
The limit is 25% of the work that can be done in telework from home in Italy.
What are the tax implications for frontier workers who exceed 25% of telework from their home in Italy?
If frontier workers exceed 25% of telework from their home in Italy, they may lose the status of frontier workers, passing on to ordinary Italian taxation. This involves taxing income according to Italian rates and the loss of tax benefits, such as the deduction of 10,000 euros. It is important to carefully monitor telework days to avoid problems with the Revenue Agency.
How does the frank-euro change affect the net salary of frontier workers?
The franc-euro change affects directly on the net salary of the frontierers who receive the Swiss franc salary. When the franc is appreciated compared to the euro, the euro salary decreases, reducing the purchasing power in Italy. Using a currency exchanger like CambiaValute.ch can help you choose the best time to convert francs to euro, thus optimizing the value of the net salary.
What documents must be kept by the frontier workers working in Ticino but do not receive the Italian Unica Certification?
Frontiers working in Ticino and do not receive the Italian Unica Certification must retain the Swiss salary certificate and documents relating to the tax paid in Switzerland. These documents are essential for the tax return in Italy and to demonstrate the origin and amount of income perceived. It is also important to keep receipts of any tax refunds and documents attesting to the number of days of telework or transfer.

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