New Rules for Cross-Border Workers in Ticino

Context

In brief

The new regulations for cross-border workers have been approved by the Canton Ticino, aiming to ensure the safety and protection of transfrontier workers. The law introduces significant measures to improve control and management of work activities between Italy and Switzerland.

Key facts

• The new law provides for the creation of a new office for the protection of cross-border workers
• The office will be responsible for managing permits and tax declarations of cross-border workers
• The new law will come into effect on January 1, 2026

The Canton Ticino has approved a new law to regulate the activities of cross-border workers, a sector in continuous growth due to the geographical proximity with Italy. The law introduces several novelties to improve the safety and protection of transfrontier workers, creating a clearer and more regulated framework.

Creation of a new office

The law provides for the creation of a new office dedicated to the protection of cross-border workers. This office will have the task of managing work permits and tax declarations of transfrontier workers. The office will be responsible for ensuring that all activities are in compliance with current regulations and supporting workers in case of problems or irregularities.

Management of permits and declarations

The office will be responsible for managing work permits and tax declarations of cross-border workers. This includes verifying identities, managing employment contracts, and collecting annual tax declarations. The new law also introduces an operational checklist to facilitate the process, which includes: 1. Verification of the worker's identity 2. Control of the employment contract 3. Registration of working hours 4. Annual tax declaration

Entry into force

The new law will come into effect on January 1, 2026. This means that companies and workers will have to adapt to the new regulations by that date. Companies will be required to provide all necessary information to the office by December 31, 2025 to ensure a smooth transition.

Concrete examples

For example, the city of Lugano has already seen a significant increase in transfrontier workers in recent years. According to the latest statistics, around 10,000 Italian workers are currently active in Lugano, contributing significantly to the local economy. The new law aims to ensure that these workers are treated fairly and safely, reducing the risk of irregularities and improving working conditions.

Comparison of practical scenarios

Before the introduction of the new law, companies were responsible for managing work permits and tax declarations independently. This process was often complicated and prone to errors. With the new law, companies can benefit from dedicated support, reducing risks and improving operational efficiency.

"The new law represents an important step towards greater regulation and protection of transfrontier workers," said Alain Berset, President of the Swiss Confederation.

Operational checklist

To facilitate the transition, the office has developed an operational checklist that companies can follow. The checklist includes: 1. Verification of the worker's identity 2. Control of the employment contract 3. Registration of working hours 4. Annual tax declaration

Conclusion

The new law represents an important step towards greater regulation and protection of transfrontier workers in the Canton Ticino. With the entry into force on January 1, 2026, companies and workers will have a clearer and more regulated framework to operate safely and in compliance.

Operational details

The office will be responsible for ensuring the safety and protection of cross-border workers, and for managing requests for permits and declarations. The new law will come into force on 1 January 2026 and will apply to all cross-border workers working in Canton Ticino. This legislation represents a significant step towards more efficient and secure management of the flow of cross-border workers, a crucial sector for the Ticino economy.

The law introduces new procedures for managing work permits, with the aim of reducing irregularities and improving control over activities. For example, workers will have to submit monthly declarations of their working hours, a significant change compared to previous regulations. This requirement was introduced in response to growing concerns regarding the lack of transparency and possible tax evasion by some workers.

"The new law is an important step towards greater legality and transparency in the cross-border work sector," stated the head of the office, underlining the importance of these changes for the economic stability of Canton Ticino.

The new regulations also provide for the introduction of an operational checklist for workers, which includes the need to record working hours, keep relevant documents, and submit quarterly declarations. This checklist was designed to facilitate compliance with the new rules, but also to ensure that workers can maintain strict control over their activities.

📊 Key data:

• Number of cross-border workers in Ticino: Approximately 50,000, with a significant concentration in the municipalities of Lugano, Bellinzona and Locarno.
• Working hours declared monthly: From January 2026, workers will have to declare the hours worked each month, a 50% increase compared to the previous quarterly frequency.
• Fine for irregularities: Up to 10,000 CHF for each irregularity detected, a 30% increase compared to previous legislation.

💡 Practical tips:

• Workers: Ensure you maintain accurate documentation of working hours and activities performed. Use management software to facilitate the completion of monthly declarations.
• Employers: Implement stricter control systems to ensure compliance with the new regulations. Train your employees on the new procedures.

⚠️ Warnings:

• Workers: Avoid neglecting the completion of monthly declarations. Irregularities can lead to significant sanctions.
• Employers: Ensure you provide adequate training to your employees to guarantee compliance with the new rules.

In conclusion, the new law represents a significant change for the cross-border work sector in Ticino, with the aim of improving the security and legality of operations. With its entry into force on 1 January 2026, workers and employers must prepare to adapt to these new regulations, which promise to bring long-term benefits to the Ticino economy.

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To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

To obtain a permit to work as a cross-border worker, it is necessary to follow a series of well-defined steps. The request must be submitted to the competent office by December 15 of the previous year. The required documentation includes a copy of the employment contract and a statement from the employer. In addition, it is necessary to demonstrate language and professional competence through certifications or previous experiences.

Check tax deadlines for cross-border workers: returns, Swiss declarations, rebates — all dates in one interactive calendar.