Living in Roisan and working in Valais as a border worker (cross-border guide)

Context

Living in Roisan and working in Valais as a border worker

• Border workers living in Roisan and working in Valais must submit their tax return in Switzerland by 31 December of each year.
• The Italy-Switzerland double taxation agreement is an agreement between the two countries that helps avoid double taxation.
• Border workers can contact a finance professional for personalised advice.

Key facts

• What: tax return
• When: by 31 December of each year
• Where: Switzerland
• Who: frontier workers
• Amount: not specified

The Italy-Switzerland double taxation convention

The Italy-Switzerland double taxation agreement is an agreement between the two countries that helps avoid double taxation of income. This agreement was signed in 1972 and entered into force in 1977. The convention provides that the income earned by an Italian citizen in Switzerland is taxed only once, in the country of residence. This means that frontier workers living in Roisan and working in Valais will not have to pay income tax in both countries.

Concrete examples

Suppose we have a frontier worker who earns 50,000 Swiss francs a year working in Valais. If it did not have the double taxation convention, it would have been taxed in both Italy and Switzerland, which would mean paying an income tax of about 12,000 Swiss francs per year. However, thanks to the agreement, the

Operational details

Border workers living in Roisan and working in Valais must be aware of the new rules and deadlines for filing tax returns. The Italy-Switzerland double taxation convention is an agreement between the two countries that helps avoid double taxation. Border workers can contact a finance professional for personalised advice.

The Italy-Switzerland double taxation convention was signed on 24 May 1936 and aims to avoid double taxation of income. The convention states that income is taxable only in the country in which it is produced. For example, if a frontier worker works in Valais and resides in Roisan, his income is taxable only in Switzerland.

The frontier workers' tax return is mandatory and must be submitted by 31 March of the year following that in which the income was produced. Border workers can file their tax return electronically or through a finance professional.

Concrete example: if a border worker works in Valais and has an income of CHF 50,000, he must declare this income in Switzerland and pay the related taxes. If you do not declare income, you could be sanctioned with a fine of CHF 10,000.

The regulations for the declaration of border workers' income are established by article 21 of the federal decree of 29 September 2008 (DF 2008-734). The article states that frontiersmen must submit the declaration of

Useful tools to protect your net income

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

Key points

Border workers living in Roisan and working in Valais must be aware of the new rules and deadlines for filing tax returns. The Italy-Switzerland double taxation convention is an agreement between the two countries that helps avoid double taxation. Border workers can contact a finance professional for personalised advice.

The Italy-Switzerland double taxation convention was signed on 6 July 1936 and ratified by the Swiss Parliament on 14 March 1937. This agreement helps to avoid double taxation of income, thus reducing the tax burden on frontier workers.

For example, a border worker working in Valais and living in Roisan could have an income of CHF 80,000 per year. According to the double taxation agreement, his income would be subject to taxation in Switzerland, but not in Italy. This would mean a 20% reduction in the tax burden.

Border workers must also be aware of the deadlines for filing tax returns. In Switzerland, the deadline for filing a tax return is 31 March each year. Border workers working in Valais and living in Roisan must submit their tax return by this date.

Here is a checklist for border workers working in Valais and living in Roisan:

• Check if you are subject to the Italy-Switzerland double taxation agreement
• Calculate taxable income in Switzerland
• Check if you have

Evaluating a Ticino job offer? Simulate your net payslip: enter gross salary, marital status and municipality for a detailed breakdown.