Health tax and rebates, working group soon

Context

TL;DR

• Roundtable soon on the health tax and tax rebates
• Bern, Rome, Ticino and Lombardy at the roundtable
• Meeting in Bern with Guy Parmelin
• Delegation comprising three representatives from Ticino

Key facts

• What → working group
• Convening → shortly
• Location → Bern
• Participants → Bern, Rome, Ticino and Lombardy
• Topics → health tax and precautionary suspension of withholding-tax rebates
• Delegation → Marina Carobbio Guscetti, Christian Vitta and Piero Marchesi

The outcome of the meeting

The working group will be convened shortly. The confirmation came during the meeting in the federal capital between a delegation of the Ticino Executive and President of the Confederation Guy Parmelin. Representatives of Bern, Rome, the Canton of Ticino and Lombardy will take part.

The discussion concerns the so-called «health tax» and the precautionary suspension of rebates of withholding taxes paid by cross-border workers. These are the two elements listed among the main outcomes of the meeting. The reference to the cross-border worker is therefore explicit: the source links the rebates to the withholding taxes of cross-border workers.

The cantonal delegation was composed of President Marina Carobbio Guscetti and State Councillors Christian Vitta and Piero Marchesi. The meeting had been requested by the Ticino Government, with the aim of explaining the particularities of the Canton and the challenges it must face, as well as explaining the reasons for its recent positions on sensitive dossiers.

In the section devoted to relations with Italy, the Council of State set out its requests concerning the correct application of the new Agreement on the taxation of cross-border workers, referred to as the New Agreement on Cross-Border Workers. The source emphasizes the significant financial repercussions for the Canton, but does not indicate any amounts. The announced working group is the discussion that will be convened shortly; the report does not mention a final decision on the two dossiers.

Operational details

The tax scope of the roundtable

Two related issues

The text does not treat the health tax and tax rebates as two identical measures. The former is presented as an issue in relations with Italy. The latter are identified as the remittance of withholding taxes paid by cross-border commuters, with a suspension described as precautionary. The common point is the political forum identified for addressing them: a roundtable with representatives of the national governments, Ticino and Lombardy.

The connection with withholding tax is relevant because the source does not speak generically of cross-border relations: it specifically refers to the withholding taxes paid by cross-border commuters and the financial repercussions for the canton. The New Cross-Border Commuter Agreement is mentioned in connection with its correct application, not as a new decision announced during the meeting in Bern.

From a tax perspective, the FTA information sheet distinguishes between new and existing cross-border commuters. For new cross-border commuters, Switzerland withholds up to 80% and Italy taxes the income; the tax credit eliminates double taxation. For existing cross-border commuters, taxation takes place in Switzerland (for new cross-border workers also in Italy, with a tax credit). These elements are part of the official tax reference and are not presented by the source as outcomes of the meeting in Bern.

The report does not attribute a percentage for the tax rebates to the roundtable, nor does it indicate a new method for calculating the health tax. The documented fact is the opening of a joint forum for discussion of the two issues and the reference to the financial consequences for Ticino.

Key points

Financial equalization remains a separate dossier

The second major dossier discussed in Bern concerns financial equalization. In view of the entry into force of the revision of the ordinance governing the weighting of cross-border workers' incomes in calculating resource potential, the Ticino government reiterated its expectations.

The source describes this step as particularly important for Ticino. The request is for the canton’s specific characteristics to be given greater consideration in the system for distributing financial resources between the Confederation and the cantons. The reference to cross-border workers' incomes therefore concerns the calculation of resource potential and financial distribution between institutional levels; the article does not state that the change directly affects an individual worker’s payslip or withholding tax.

The role of the technical groups

The cantonal executive also emphasized the need to continue in-depth discussions within the specific technical working groups, so as to take greater account of Ticino’s particular characteristics. The source therefore cites two parallel developments: the discussions involving Bern, Rome, Ticino and Lombardy on the health tax and tax rebates, and the continuation of technical work on financial equalization.

For the SSN share, known as the health tax, the official reference provided is the Ministry of Health Decree of 14 November 2025. The report does not summarize its amount, application date, affected population or calculation methods. Nor does it indicate the amount of the tax rebates, the duration of the precautionary suspension, the date on which the discussions were convened or the outcome of the negotiations.

Regarding financial equalization, the specific content of the amendment to the ordinance, the timetable for the technical groups or a final decision are not reported. What is documented is Ticino’s request that its specific characteristics be taken into greater account and the announcement of further discussions. To follow the specific dossier, consult the page on Ticino-Italy tax rebates.

Source: tio.ch