Why is Pré-Saint-Didier not considered a border area?

Qualifying as a frontier worker for tax purposes requires that the worker's residence is within 20 kilometres of the Swiss border. The municipality of Pré-Saint-Didier is located beyond this geographical limit, therefore it does not meet the regulatory requirements defined by the bilateral agreements between Italy and Switzerland.

Which deductible applies to those who work in Switzerland?

For new frontier workers hired from 1 January 2024, the deductible is 10,000 euros. For old frontier workers, defined as such before 17 July 2023, there is a transitional regime with an exemption of 10,000 euros, applicable until 2033. Those who do not fall within the definition of border crossers do not benefit from these exemptions.

How is double taxation handled?

Italy avoids double taxation through the tax credit, which allows you to deduct the taxes paid in Switzerland from the taxes due in Italy, by filling out the EC framework of form 730. The system is based on the Convention of 9 December 1976 and national laws governing cross-border employment relations.

Living in Pré-Saint-Didier and working in Valais (cross-border guide)

Di Marco Ferrari · Published on 11 August 2026

Analysis of residence in Pré-Saint-Didier for workers in Switzerland and the geographical constraints related to border status.

Context

In a nutshell

Pré-Saint-Didier is not within 20 km of the Swiss border.
The status of frontalier requires residency in municipalities within the border area.
The tax rules in force apply to residents in neighbouring areas.

Key facts

What: Border worker status
Where: Italy-Switzerland border
Rule: Belt of 20 km from national borders
Entity: Revenue Agency
Agreement: New Frontier Agreement 2024

The municipality of Pré-Saint-Didier, located in Valle d 'Aosta, is not within the range of 20 km from the Swiss border necessary for the application of the special tax regime for frontier workers. The current legislation, which regulates cross-border work between Italy and Switzerland, defines precise criteria regarding the worker's residence in order to benefit from the status of border worker for the purposes of tax at source and conventions against double taxation. The worker who resides outside this geographical perimeter cannot make use of the specific provisions introduced by the New Frontier Agreement, in force since 1 January 2024. This agreement, which follows the convention of 9 December 1976, lays the foundations for the taxation of employee income produced in Switzerland. For persons residing in municipalities more than 20 kilometres from the Swiss border, the tax situation is managed according to the ordinary rules provided for by the TUIR, as no

Operational details

Implications of out-of-band residency

The impossibility of benefiting from border status for those residing in Pré-Saint-Didier implies a management of employee income divergent from the common practice of commuters living in border areas. While the border worker who resides within 20 kilometers can enjoy a specific taxation and the exemption of 10,000 euros, the worker who resides beyond this limit is subject to a different taxation, based on tax residence in Italy. This means that the income produced in Switzerland must be declared in full, according to the provisions in force. Switzerland, not being an EU/EEA member, applies its withholdings at source, including AVS, AI, IPG (5.3% borne by the employee) and LPP contributions (from the 25th year of age, between 7% and 18%). To avoid the phenomenon of double taxation, the worker must refer to the tax credit provided for by the EC framework of model 730, respecting the limits imposed by international conventions. The substantial difference lies in the inapplicability of the tax benefits linked to the border area. In addition, LAMal health insurance, which allows border workers the right of option, is not automatically extendable in the same way for those who do not fall within the perimeter of border municipalities. The Swiss welfare system, managed by bodies such as the FOPH, imposes specific insurance obligations that must

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Procedures and checks for the worker

For those who intend to work in Switzerland, the first operational step is to verify their personal residence with respect to the 20-kilometre border strip. This check is essential to determine whether you can be classified as a frontier worker under the New Agreement of 23 December 2020. As Pré-Saint-Didier is not included in this perimeter, the worker must consult an expert tax advisor in the field of Italy-Switzerland relations to analyse how to correctly declare the income received abroad, avoiding the application of double taxes. It is necessary to collect all documentation relating to deductions made by the Swiss employer, such as certifications issued by the cantonal tax administrations. These attestations are indispensable for the calculation of the tax credit when filing a 730 return. With regard to social security, it is useful to monitor the payments made in the various Swiss pillars (AVS/LPP) and understand how these interact with your contribution position in Italy, managed by INPS. For those working in Switzerland, simulation tools can be used to estimate net payroll, bearing in mind that Italian personal income tax rates (23% up to €28,000, 35% up to €50,000 and 43% above) apply to global income. It is advisable to access the calcolatore stipendio to have a clear estimate

Frequently Asked Questions

Why is Pré-Saint-Didier not considered a border area?: Qualifying as a frontier worker for tax purposes requires that the worker's residence is within 20 kilometres of the Swiss border. The municipality of Pré-Saint-Didier is located beyond this geographical limit, therefore it does not meet the regulatory requirements defined by the bilateral agreements between Italy and Switzerland.
Which deductible applies to those who work in Switzerland?: For new frontier workers hired from 1 January 2024, the deductible is 10,000 euros. For old frontier workers, defined as such before 17 July 2023, there is a transitional regime with an exemption of 10,000 euros, applicable until 2033. Those who do not fall within the definition of border crossers do not benefit from these exemptions.
How is double taxation handled?: Italy avoids double taxation through the tax credit, which allows you to deduct the taxes paid in Switzerland from the taxes due in Italy, by filling out the EC framework of form 730. The system is based on the Convention of 9 December 1976 and national laws governing cross-border employment relations.