Why is the opinion of the University of Freiburg considered important?

The legal opinion, commissioned by the Canton of Ticino in June 2026, is considered fundamental because it qualifies the 'health tax' as a tax and not as a contribution. This distinction is crucial, as the introduction of an additional tax would violate the 2020 international treaty between Italy and Switzerland, setting up the risk of double taxation for frontier workers.

What are the consequences if the tax is applied?

The application of the tax would cause, according to the unions, an interpretative chaos and a tightening of relations between Italy and Switzerland. Among the main risks is the blocking of the transfer of restaurants, an essential economic resource for over 365 border municipalities in Italy, which finance investments and current expenses. In addition, the unions have announced their appeal to the Constitutional Court to prove its illegitimacy.

What do unions ask of the Italian Government?

The unions CGIL, CISL, UIL, UNIA, OCST, SYNA, VPOD and SYNDICOM demand the definitive withdrawal of the 'health tax', defined as useless and inapplicable. They urge the opening of a serious discussion at the inter-ministerial table (Law 83/23) to solve the problems of border work, guaranteeing compliance with international agreements and the transfer of refunds until 2033.

Border health tax: trade unions and Canton against double taxation (cross-border guide)

Di Marco Ferrari · Published on 29 July 2026

A legal opinion commissioned by the Canton of Ticino rejects the 2024 'health tax': it is a tax that violates the 2020 treaty.

Context

In a nutshell

The Canton of Ticino disputes the 'health tax' for border workers.
A legal opinion defines it as a tax and not a contribution.
The rule would violate the 2020 international treaty between Italy and Switzerland.
The trade unions request the definitive withdrawal of the measure.

What: Contestation of the so-called 'health tax'.
When: Opinion issued in June 2026.
Where: Canton of Ticino and border areas.
Who: CGIL, CISL, UIL, UNIA, OCST, SYNA, VPOD, SYNDICOM.
Standard: Budget Law 2024 (never applied concretely).

In June 2026, the controversy concerning the so-called 'health tax' for frontier workers marked a significant new chapter. A legal opinion, commissioned by the Canton of Ticino from an authoritative professor at the University of Freiburg, confirmed the theses already supported by Italian and Swiss trade unions. According to this analysis, the contribution provided for by Italian legislation, introduced with the 2024 budget law but hitherto not applied, does not have a contributory nature, but a fiscal one. This qualification is fundamental, since it implies a direct violation of the tax agreement signed between Italy and Switzerland in 2020, introducing in fact an illegitimate double taxation for cross-border workers.

A unified union battle

The acronyms CGIL, CISL, UIL, UNIA, OCST, SYNA, VPOD and SYNDICOM reiterated their firm opposition,

Operational details

The legal opinion commissioned by the Canton Ticino highlights significant practical implications for the entire transnational labor system. If the norm were to be applied, the risk of double taxation would not only affect individual workers in their paychecks, but also destabilize the entire bilateral relationship between the two countries. The interpretive chaos that has arisen over the past two years, particularly regarding the application of the omnibus decree, which regulates the position of workers residing in provinces not bordering the Canton of work, has already led to significant hardening, especially in the context of the omnibus decree. This decree governs the position of workers residing in provinces not bordering the Canton of work. One of the most feared consequences is the possible blockage of the transfer of funds, a vital resource for over 365 border communes. These funds finance a significant portion of the current spending and strategic investments for local communities. The unilateral imposition of this tax, as a result of the violation of the 2020 treaty, could trigger a chain reaction with unpredictable effects on the public finances of the affected territories. The trade unions have expressed strong concern about this possibility, emphasizing that fiscal stability is a fundamental pillar for maintaining good sense in relations between Italy and Switzerland. For a frontaliere, understanding one's tax burden is essential. Those who wish to verify their position can consult the calculator to obtain a precise estimate of taxes, considering that the tax at source remains the main mode of collection in Switzerland. The current situation, characterized by uncertainty, makes it even more necessary to monitor the developments of the interministerial table constituted by law 83/23, which remains, unfortunately, not yet operational. The request for a definitive withdrawal of the tax is not only a matter of principle but a practical necessity to ensure the continuity of work and the certainty of the right for thousands of people who cross the border every day to go to work.

Key points

The trade unions, in a joint note, have expressed their clear intention to appeal to the Constitutional Court if the tax is actually applied. The determination of the initials (CGIL, CISL, UIL, UNIA, OCST, SYNA, VPOD, and SYNDICOM) aims to demonstrate the illegitimacy of the provision and to protect the rights of workers. The appeal to the Italian authorities is to abandon the measure definitively and resume a constructive dialogue within the interministerial table provided by law 83/23, in order to resolve the structural problems that afflict the sector. The current stalemate requires that common sense prevails. The social parties explicitly request the recognition of the application of the option provided by the omnibus decree for trans-cantonian frontier workers, while ensuring the regular transfer of restaurants until 2033, as stipulated by the 2020 international treaty. This path is considered the only one to avoid a real economic earthquake in the border areas. For workers, the current phase requires maximum attention: it is essential to stay updated on official communications and constantly check one's contribution and tax position. Those who wish to delve into their situation regarding taxation and social security can use dedicated tools to analyze their pay slip or assess the impact of new regulations. The complexity of the current situation, between international agreements and never implemented decrees, requires careful management of one's finances. It is strongly recommended to use the calculator to simulate the impact of deductions and have a clear view of one's net income. The stability of trans-frontier employment also depends on awareness and the ability to assert one's rights in a normative context that, to date, appears still in the definition phase for its actual practical applications.

Frequently Asked Questions

Why is the opinion of the University of Freiburg considered important?: The legal opinion, commissioned by the Canton of Ticino in June 2026, is considered fundamental because it qualifies the 'health tax' as a tax and not as a contribution. This distinction is crucial, as the introduction of an additional tax would violate the 2020 international treaty between Italy and Switzerland, setting up the risk of double taxation for frontier workers.
What are the consequences if the tax is applied?: The application of the tax would cause, according to the unions, an interpretative chaos and a tightening of relations between Italy and Switzerland. Among the main risks is the blocking of the transfer of restaurants, an essential economic resource for over 365 border municipalities in Italy, which finance investments and current expenses. In addition, the unions have announced their appeal to the Constitutional Court to prove its illegitimacy.
What do unions ask of the Italian Government?: The unions CGIL, CISL, UIL, UNIA, OCST, SYNA, VPOD and SYNDICOM demand the definitive withdrawal of the 'health tax', defined as useless and inapplicable. They urge the opening of a serious discussion at the inter-ministerial table (Law 83/23) to solve the problems of border work, guaranteeing compliance with international agreements and the transfer of refunds until 2033.