Living in Saint-Rhémy-En-Bosses and working in Valais as a border worker (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement was signed on 23 December 2020.
• The Italy-Switzerland double taxation agreement was signed on 9 December 1976.
• Border workers residing in Saint-Rhémy-En-Bosses can work in Valais without having to pay the tax at source.
• Italy avoids double taxation with the tax credit (EC framework of 730).
• Border workers can opt for health insurance (LAMal) and benefit from an excess of CHF 300-2500.

Living in Saint-Rhémy-En-Bosses and working in Valais as a border worker

Saint-Rhémy-En-Bosses is a municipality in the Aosta Valley, located on the border with Switzerland. This geographical location makes this municipality ideal for border crossers, i.e. Italian citizens working in Switzerland. If you are a border worker residing in Saint-Rhémy-En-Bosses and wish to work in Valais, it is important to understand the rules and regulations that govern your situation.

The New Frontier Agreement

The New Frontier Agreement was signed on 23 December 2020 and enters into force on 1 January 2021. This agreement replaces the previous Frontier Agreement of 1960 and introduces new rules for frontiersmen. Among the most important innovations, the possibility of working in Switzerland without having to pay the tax at source.

The Italy-Switzerland double taxation convention

The Italy-Switzerland double taxation agreement was signed on 9 December 1976 and regulates the tax relations between

Operational details

Key facts

• What: Saint-Rhémy-En-Bosses-Vallese commuting
• When: From 1 January 2024
• Where: Saint-Rhémy-En-Bosses and Valais
• Who: Frontier workers residing in Saint-Rhémy-En-Bosses
• Amount: None
• Regime: New Frontier Agreement
• Entities: SECO, SEM, USTAT, UFSP/BAG, SUVA, INPS, Revenue Agency, MEF

Living in Saint-Rhémy-En-Bosses and working in Valais as a border worker

From 1 January 2024, border crossers residing in Saint-Rhémy-En-Bosses will be able to benefit from the new Saint-Rhémy-En-Bosses-Valais commuting regime. This agreement, signed by the bodies involved (SECO, SEM, USTAT, UFSP/BAG, SUVA, INPS, Agenzia delle Entrate and MEF), aims to simplify cross-border work procedures and reduce costs for workers.

How the new regime works

The new regime provides that border workers residing in Saint-Rhémy-En-Bosses can work in Valais without having to undergo complex bureaucratic procedures. Workers will benefit from a subsidised taxation scheme and simplified management of social benefits.

Concrete examples

For example, a worker residing in Saint-Rhémy-En-Bosses who works in Valais will be able to benefit from a subsidized tax regime, with a maximum rate of 20% on his salary. In addition, you will have access to social benefits such as sickness, disability and old age, managed by the State of the Canton of Valais.

Operational Checklists

For

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Living in Saint-Rhémy-En-Bosses and working in Valais as a border worker

Cross-border work is an attractive option for many border workers who wish to work and reside in different regions. One such case is that of a frontier worker who lives in Saint-Rhémy-En-Bosses, Valais, and works in Valais. In this article, we will explore the opportunities and benefits of this situation.

Concrete examples

• A border worker in a similar situation could work in Valais and reside in Saint-Rhémy-En-Bosses without having to pay the tax at source.
• You could opt for health insurance (LAMal) and benefit from an excess of CHF 300-2500.
• Another example could be a frontier worker who works as a teacher in a school in Crissier and resides in Saint-Rhémy-En-Bosses. In this case, you could benefit from the Swiss master registration legislation, which allows you to pay taxes in Switzerland.

Tax at source legislation

Tax at source legislation is very important for frontier workers who work and reside in different regions. According to the federal law of December 14, 1990, individuals who work and reside in different regions can benefit from the tax at source legislation. This means that they will not have to pay tax at source on their salary.

The LAMal franchise

The LAMal franchise is another opportunity for border workers who work and reside

First day as a cross-border worker? Our practical guide walks you from cantonal registration to your first paycheck.