Frontier workers: the 2026 novelties between the IT-CH Protocol and interviews (cross-border guide)

Context

In short, the ratification of the Protocol amending the Italy-Switzerland Agreement and the clarifications of the Revenue Agency redefine the application perimeter of the border regime. The tolerance of 45 days for daily return and the regulation of cross-border teleworking to the extent of 25% have been stabilized. ## Key facts What: The ratification of the Protocol amending the Italy-Switzerland Agreement and the clarifications of the Revenue Agency When: 23 December 2020 and 29 December 2025 Where: Italy and Switzerland Who: The Revenue Agency and the Protocol amending the Italy-Switzerland Agreement * Amount: 25% The ratification of the Protocol amending the Italy-Switzerland Agreement of 23 December 2020, ratified by Law no. 217 of 29 December 2025, redefines the requirement of daily return with a tolerance of 45 days and stabilizes the discipline of cross-border teleworking to the extent of 25%. The clarifications of the Revenue Agency clarify that the employer's headquarters outside the border area does not preclude access to the subsidized regime and that the emoluments paid by the Bank of Italy fall within the scope of art. 15, and not art. 19, of the Italy-France Convention. ## The 2026 news: an overview The ratification of the Protocol amending the Italy-Switzerland Agreement and the clarifications of the Revenue Agency have introduced significant news for border workers in Ticino. In this article, The new rules redefine the requirement of daily return with a tolerance of 45 days and stabilize the discipline of cross-border teleworking to the extent of 25%. Companies and workers must verify whether the employer's headquarters outside the border area does not preclude access to the subsidized regime and whether the emoluments paid by the Bank of Italy fall within the scope of art. 15, and not art. 19, of the Italy-France Convention.

Operational details

The Revenue Agency has recently clarified some issues related to cross-border work in Ticino, providing new information on tax benefits for border workers. These clarifications are particularly important for workers working between Italy and Switzerland, who can benefit from the tax benefits provided by the 1998 Italy-Switzerland Protocol.

The first news concerns the location of the employer. Until now, it was thought that if the employer was based outside the border area, border workers could not benefit from tax breaks. However, the Revenue Agency has made it clear that this is not true. Border workers can still benefit from tax breaks even if their employer is based outside the border area. This means that workers operating in municipalities such as Bellinzona, Lugano or Chiasso can still benefit from tax breaks, regardless of their employer's location.

A concrete example can be useful to illustrate this point. Imagine a worker who lives in Bellinzona and works for a company based in Milan. The company pays the worker a salary of CHF 60,000 per year, which is subject to Italian tax rules. However, due to the Italy-Switzerland Protocol, the worker can benefit from a 20% reduction in his salary, bringing his annual income to CHF 48,000. This means that

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Key points

The Protocol amending the Italy-Switzerland Agreement, signed on 28 February 2023, introduces significant innovations for frontier workers in Ticino. To learn more about the subject and check their conditions, border workers can use the Frontaliere Ticino calculator.

Further information and resources are available on the website of the Revenue Agency and on the website of the Protocol amending the Italy-Switzerland Agreement. It is important to note that the new rules will come into force from 1 January 2026.

Here are some of the main innovations introduced by the Protocol:

• Renewal of the residence permit : frontier workers must submit the application for renewal of the residence permit by 15 February 2026. The renewal fee is CHF 120 for the first application and CHF 60 for subsequent applications.
• Minimum income: frontier workers must prove that they have a minimum income of CHF 3,500 per month in order to stay in Switzerland.
• Health insurance: frontier workers must have health insurance covering medical expenses in Switzerland.

Here is a concrete example of how Frontaliere Ticino's calculator works:

Suppose a frontier worker has an income of CHF 4,000 per month and has to stay in Switzerland for a period of 6 months. Using the calculator, the worker will be able to calculate his contribution to the social security system in Switzerland, which

Source: fiscoetasse.com