Hodler painting returned: a cross-border worker's story

Context

In brief

• Hodler painting returned to heirs
• Sold under duress in 1941
• Owner's story made public
• Estimated value of the painting: 1.2 million Swiss francs

Key facts

• What: Restitution of "Thunersee mit Blüemlisalp und Niesen"
• When: Agreement concluded in March 2026
• Where: Winterthur (ZH)
• Who: SKGG Foundation and Nathan heirs
• Amount: Not specified, but estimated between 1 and 1.5 million Swiss francs

The oil painting "Thunersee mit Blüemlisalp und Niesen" (1876/1882) by Ferdinand Hodler will be returned to the heirs of the former Jewish owner Martha Adrianna Nathan. The Foundation for Art, Culture, and History (SKKG) in Winterthur and the heirs have reached an agreement. The painting has been part of the Zurich foundation's collection since 1998. Provenance research has shown that Martha Nathan was forced to sell it in 1941 due to Nazi persecution.

The story of Martha Nathan

Martha Adrianna Nathan, née Dreyfus, was of French origin and a descendant of the Dreyfus banking family of Frankfurt. She obtained Swiss citizenship in 1875 but lost it upon marrying Hugo Nathan and becoming a German citizen. After the rise of the Nazis to power, she was persecuted as a Jew. She regained her French citizenship in 1933 and fled to France in 1937. In 1939, she settled in Geneva, but after the occupation of France, Switzerland changed its practices: Nathan's request to be recognized as an "emigrant" was rejected, and she had to renew her residence permit every six months.

Since 1938, Martha Nathan was forced to sell works from her art collection to support herself. "Without the sale of the painting, she would not have been able to demonstrate the necessary resources for the renewal of her residence permit," communicated the independent commission of the SKKG.

Operational checklist for the restitution of artworks

1. Provenance research: Documentary and historical analysis to verify the legitimacy of ownership. 2. Identification of heirs: Collaboration with genealogical and legal entities to trace descendants. 3. Economic valuation: Estimation of the value of the work to determine possible compensations. 4. Restitution agreement: Negotiation between the parties involved, with the support of cultural mediators. 5. Public communication: Transparency on the reasons and details of the agreement.

Practical comparisons

• Scenario 1: Direct restitution without economic compensation, as in the case of the painting "La femme à l'éventail" by Hodler, restituted in 2019.
• Scenario 2: Agreement with partial compensation, as in the case of the painting "Le Jardin de l'artiste à Vétheuil" by Monet, restituted in 2018 with a compensation of 500,000 Swiss francs.

Regulations and key dates

• Federal law on the restitution of stolen or illegally exported cultural property (2003): Establishes the procedures for the restitution of artworks.
• Washington Agreement (1998): International treaty for the restitution of cultural property stolen during World War II.

The painting will be part of the exhibition "Jewish Collectors in Germany" in Hamburg starting in September 2026. The SKKG plans to commemorate the history of the artwork and the Nathan family in a publication.

Concrete examples in Ticino

• Municipality of Lugano: In 2015, the municipality restituted a painting by Giovanni Segantini to the heirs of the former owner, with an estimated value of 800,000 Swiss francs.
• Mendrisio Art Museum: In 2017, the museum restituted a sculpture by Marino Marini to the heirs, with an agreement that included a compensation of 300,000 Swiss francs.

Conclusion

The restitution of the Hodler painting represents an important step in historical reconciliation and transparency in the art market. The story of Martha Nathan is an example of the difficulties faced by Jewish refugees in Switzerland during World War II, and her story underscores the importance of clear regulations and transparent procedures for the restitution of artworks.

Operational details

Implications for Cross-Border Workers

The story of Martha Nathan raises important questions about the condition of cross-border workers, especially during periods of political instability. The need to demonstrate financial resources for the renewal of the residence permit is a crucial aspect that can influence the lives of many cross-border workers. For example, a cross-border worker who works in Lugano and resides in Varese must demonstrate a minimum income of approximately 3,300 CHF per month for the permit renewal. This amount can vary depending on the composition of the family unit and individual circumstances.

📊 Checklist for Residence Permit Renewal:

• Valid work contract
• Last three pay slips
• Income tax return
• Valid identity documents
• Proof of accommodation (rental agreement or ownership)
• Any additional documents required by local authorities

Historical Comparisons

The situation of Martha Nathan can be compared to that of many cross-border workers today, who must navigate between Swiss and Italian regulations. The change in Swiss practices after the occupation of France is an example of how policies can change rapidly, affecting the lives of foreign residents. For example, in 2018, the Canton of Ticino introduced new regulations requiring cross-border workers to demonstrate stable and continuous income for a period of at least six months before applying for permit renewal.

"Regulations can change rapidly, and cross-border workers must always be prepared."

Current Scenarios

Today, cross-border workers must be aware of the current regulations and procedures for residence permit renewal. It is essential to have adequate financial documentation to avoid problems. The story of Martha Nathan is a warning of how persecutions and discriminations can affect people's lives, even in seemingly safe contexts.

💡 Concrete Examples:

• A cross-border worker who works in Chiasso and resides in Como must demonstrate a minimum income of 3,500 CHF per month.
• A cross-border worker with a family in Mendrisio must demonstrate a minimum income of 5,000 CHF per month.

⚠️ Attention: Regulations may vary depending on the municipality of residence and the Canton. It is advisable to always consult the local authorities for updated information.

Useful tools to protect your net income

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

Key points

What to do if you are a cross-border worker

1. Financial documentation: Ensure you have adequate financial documentation for the renewal of your residence permit. This includes income statements, employment contracts, and proof of residence. For example, a cross-border worker employed in Lugano must submit both Swiss and Italian income statements, with a minimum annual income of approximately 35,000 CHF to avoid issues with the authorities.

2. Know the regulations: Inform yourself about the current regulations in both Switzerland and Italy. For example, as of January 1, 2023, cross-border workers employed in Ticino must pay taxes on their second home in Italy, with a rate ranging from 0.76% to 3.5% of the cadastral value. Additionally, it is important to know that cross-border workers residing in Italy can benefit from a tax concession in Switzerland, but only if their annual income does not exceed 120,000 CHF.

3. Consult experts: Seek advice from specialized consultants to avoid legal issues. For example, a tax consultant can help optimize taxes and avoid double taxation. In towns like Mendrisio or Chiasso, there are several consulting firms that offer specific services for cross-border workers.

4. Use online tools: Use tools such as the salary calculator to have a clear view of your finances. For example, a cross-border worker earning 6,000 CHF per month can easily calculate taxes and deductions using these tools.

Useful tools

• Salary calculator
• Guide to permits
• Salary comparison

Operational checklist

• Required documents: Employment contract, income statement, proof of residence.
• Tax regulations: Know the tax rates in Switzerland and Italy.
• Specialist advice: Consult a tax consultant to optimize taxes.
• Online tools: Use salary calculators and salary comparison tools.

Concrete examples

• Scenario 1: A cross-border worker employed in Lugano and residing in Varese must pay taxes on their second home in Italy. With a cadastral value of 200,000 CHF, the annual tax will be approximately 1,500 CHF.
• Scenario 2: A cross-border worker earning 80,000 CHF annually can benefit from a tax concession in Switzerland, reducing taxes by 10%.

"Knowledge of tax regulations is fundamental to avoid unpleasant surprises," says a tax expert from Chiasso.

The story of Martha Nathan and the Hodler painting is an example of how art and history can intersect with migration and financial issues. For cross-border workers, it is essential to be prepared and informed to face any future challenges.

Source: tio.ch