Why did the Federal Council say that the introduction of the Italian health contribution linked to a specific purpose would be in accordance with both the double taxation agreement and the cross-border commuter agreement between Switzerland and Italy?

The Federal Council said that an analysis by the State Secretariat for International Financial Matters and an external expert opinion concluded that the introduction of the Italian health contribution linked to a specific purpose would be in accordance with both the double taxation agreement and the agreement on cross-border commuters between Switzerland and Italy.

What does it mean that the SIF analysis and the external expertise are available to the Canton of Ticino, if necessary?

The SIF analysis and the external expertise are available to the Canton of Ticino, if necessary, to assess the impact of the introduction of the Italian health contribution linked to a specific purpose on relations between Switzerland and Italy.

How is the amount of the health tax for cross-border commuters calculated?

The share of the National Health Service, provided for by Law 213/2023, varies between 3% and 6% of the net salary received in Switzerland. The monthly amount is subject to minimum and maximum limits defined by law: the payment cannot be less than 30 euros nor more than 200 euros for each month worked. The specific rate is defined annually by the region of residence of the worker.

Is it possible to deduct the health tax from cross-border commuters' rebates?

No, the Federal Council has reiterated that a partial deduction from the rebates of the proceeds generated by the health tax would be contrary to the international agreements in force between Bern and Rome. Despite the complexity of the issue, which requires constant talks between the Canton of Ticino, Italy and the federal government, this operation is currently not feasible from a legal and diplomatic point of view.

What is the current state of negotiations on the health tax between Switzerland and Italy?

The Federal Council has confirmed that official talks are underway between the Canton of Ticino and Italy to resolve the critical issues related to the health tax and the management of rebates. The situation remains complex and delicate, requiring constant coordination. Although there are technical analyses and external reports produced by the State Secretariat for International Financial Matters, their publication is subject to the outcome of the ongoing diplomatic discussion tables.

CH: Health tax; partial deduction from allowances violates Bern-Rome agreements

By Redazione Frontaliere Ticino (AI-generated text) · Published on 16 June 2026 · Updated on 1 November 2026

The partial deduction of allowances from the revenue generated by the health tax is in violation of the agreements between Bern and Rome regarding these cross-border workers.

Context

CH: health tax; deduction from allowances contravenes Bern-Rome agreements

The Federal Council has reaffirmed that a partial deduction from allowances of the revenue generated by the health tax would be contrary to the agreements between Bern and Rome on these workers. The so-called health tax is the contribution to the Italian National Health Service set by Law 213/2023 (Art. 1, paragraphs 237-239): from 3% to 6% of the net salary earned in Switzerland, with a minimum of 30 and a maximum of 200 euros for each month worked, set each year by the region of residence.

Operational details

CN: health tax; deduction from returns contrary to agreements with Rome

The Federal Council has recently stated that an analysis by the State Secretariat for International Financial Affairs and an external expert opinion have concluded that the introduction of an Italian health contribution tied to a specific purpose would be in line with both the Convention against Double Taxation and the Cross-Border Workers Agreement between Switzerland and Italy.

The so-called health tax is the contribution to the Italian National Health Service set by Law 213/2023 (Art. 1, paragraphs 237-239): from 3% to 6% of the net salary earned in Switzerland, with a minimum of 30 and a maximum of 200 euros for each month worked, set each year by the region of residence.

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Key points

CH: health tax; deduction from meals allowance contrary to agreements with Rome

The Federal Council has confirmed that talks are underway with the Canton of Ticino and Italy to resolve the issue of the health tax and the deduction from meals allowance. The situation is particularly complex, as the health tax is a sensitive issue that affects the lives of many Ticinese citizens.

The State Secretariat for International Financial Matters has conducted a thorough analysis of the issue and has prepared an external expertise report that has been made available to the Canton of Ticino, if necessary. However, the publication of this report will need to be evaluated within the ongoing talks between the Canton of Ticino and Italy.

In summary, the issue of the health tax and the deduction from meals allowance is particularly complex and requires a thorough evaluation by the Federal Council and the Canton of Ticino. It is necessary for the representatives of the Canton of Ticino and Italy to meet to discuss and resolve this issue in a timely manner.

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Source: swissinfo.ch

Frequently Asked Questions

Why did the Federal Council say that the introduction of the Italian health contribution linked to a specific purpose would be in accordance with both the double taxation agreement and the cross-border commuter agreement between Switzerland and Italy?: The Federal Council said that an analysis by the State Secretariat for International Financial Matters and an external expert opinion concluded that the introduction of the Italian health contribution linked to a specific purpose would be in accordance with both the double taxation agreement and the agreement on cross-border commuters between Switzerland and Italy.
What does it mean that the SIF analysis and the external expertise are available to the Canton of Ticino, if necessary?: The SIF analysis and the external expertise are available to the Canton of Ticino, if necessary, to assess the impact of the introduction of the Italian health contribution linked to a specific purpose on relations between Switzerland and Italy.
How is the amount of the health tax for cross-border commuters calculated?: The share of the National Health Service, provided for by Law 213/2023, varies between 3% and 6% of the net salary received in Switzerland. The monthly amount is subject to minimum and maximum limits defined by law: the payment cannot be less than 30 euros nor more than 200 euros for each month worked. The specific rate is defined annually by the region of residence of the worker.
Is it possible to deduct the health tax from cross-border commuters' rebates?: No, the Federal Council has reiterated that a partial deduction from the rebates of the proceeds generated by the health tax would be contrary to the international agreements in force between Bern and Rome. Despite the complexity of the issue, which requires constant talks between the Canton of Ticino, Italy and the federal government, this operation is currently not feasible from a legal and diplomatic point of view.
What is the current state of negotiations on the health tax between Switzerland and Italy?: The Federal Council has confirmed that official talks are underway between the Canton of Ticino and Italy to resolve the critical issues related to the health tax and the management of rebates. The situation remains complex and delicate, requiring constant coordination. Although there are technical analyses and external reports produced by the State Secretariat for International Financial Matters, their publication is subject to the outcome of the ongoing diplomatic discussion tables.