Locarno Film Festival: tickets and info for border workers (cross-border guide)

Context

In brief

• Evening screenings in the historic Piazza Grande in Locarno.
• Online booking recommended to avoid queues at the box office.
• Facilitated access for those working in the Canton of Ticino.

Key facts

• What: Locarno Film Festival screenings in Piazza Grande
• Where: Locarno, Canton of Ticino
• When: Summer period (dates vary according to the program)
• Who: Locarno Film Festival organization
• Regulation: Italy-Switzerland Double Taxation Convention of DECEMBER 9, 1976

The Locarno Film Festival is one of the most significant cultural events in the Canton of Ticino, attracting a vast audience every year, including numerous cross-border workers employed in Ticino-based companies. The setting of Piazza Grande offers a unique backdrop for the evening screenings. For those working in Switzerland, participating in an event of this scale requires careful planning of travel, especially considering the return journey to the Italian border.

Switzerland, while maintaining close economic relations with Italy, is NOT a member of the EU/EEA. This status entails specific dynamics for cross-border workers, regulated by the new Cross-Border Workers Agreement, signed on 12/23/2020 and in force since JANUARY 1, 2024. Tax withholdings, such as withholding tax, are applied in Switzerland, while Italy avoids double taxation through the tax credit within the CE framework of the 730 tax return. It is essential to remember that the management of income and contributions, such as AVS/AI/IPG at 5.3% paid by the employee, AD/AC at 1.1% (with a ceiling of CHF 148,200), LAINF between 0.7% and 1.5%, and LPP from 7% to 18% based on the age group, remains central for those who live in Italy and work in Ticino. To learn more about calculating your net salary, you can use the dedicated calculator.

Operational details

Time management and return to Italy

Participation in the evenings in Piazza Grande implies careful management of travel times. For the border worker who wants to watch a movie during the day, it is advisable to check in advance the availability of seats through the official channels. Hourly flexibility, where provided for in your employment contract, can facilitate your stay in Locarno after office hours.

From a tax point of view, it is good to keep in mind the Italian personal income tax rates applicable to income produced in Switzerland: 23% up to €28,000, 35% in the €28,001- €50,000 range and 43% over €50,000. The transitional regime 2024–2033 provides for an exemption of €7,500 for old frontier workers (already such before 17/7/2023), while for new frontier workers the deductible is set at €10,000. These thresholds affect the tax return and any residual taxation in Italy.

Another relevant aspect for those residing in Italy is health coverage. Border workers with a G permit have the right of option for the LAMal, which allows them to choose between the Swiss and Italian health systems. Adult deductibles range from CHF 300 to CHF 2,500. Carefully evaluating insurance options, perhaps by consulting an expert or using insurance comparison tools, allows you to live the festival experience with greater serenity, without worries related to health unforeseen events during the

Useful planning tools

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

Key points

Practical procedure for purchase and logistics

To ensure access to screenings, the recommended procedure is to purchase tickets in advance via the official festival website. This avoids long waits at the Piazza Grande box offices, allowing you to make the most of your time after the working day. Once the ticket is purchased, it is advisable to keep the receipt, which is also useful for any administrative checks.

For those traveling by car, it is necessary to consider parking costs and traffic conditions towards the border crossings. Please note that tax rates and social security contributions such as AVS or LPP are managed by the competent authorities (AFC/ESTV for taxes) and not by statistical bodies such as the BFS. Precision in managing your tax situation, including the correct completion of the tax return in Italy via the tax credit, is essential to avoid issues with the Agenzia delle Entrate.

For those who need support in managing their finances, it is advisable to regularly consult your payslip and constantly check your social security status. Planning your return trip after the film must take into account travel times to the border, considering that traffic can vary depending on the time of day and commuter traffic. For further details on calculating your net salary, including the aforementioned contributions, the calculator is the ideal tool to simulate the tax impact of your work in Ticino.