Cross-border worker health tax: Lombardy delays motion again, 80,000 Ticino families left waiting

Context

TL;DR

• Lombardy delays healthcare tax discussion for cross-border workers
• 80,000 Ticino families affected by uncertainty
• PD motion blocked by center-right majority
• Tax could impact salaries and financial planning

Key facts

• Cosa: Healthcare tax for long-standing cross-border workers
• Quando: Discussion postponed to at least April 23, 2026
• Dove: Lombardy Region, Italy
• Chi: Affects 80,000 cross-border workers from Ticino
• Importo: Potential tax between 1% and 3% of net income or flat rate
• Scadenza: Possible introduction by summer 2026
• Impatto: Reduction in take-home pay for cross-border workers
• Motivazione: Lombardy Region considering extending health tax to this category

The Lombardy Regional Council has once again postponed the discussion of the motion presented by PD councillors Samuele Astuti and Angelo Orsenigo, who had sought clarification on the healthcare tax for long-standing cross-border workers. The proposal, which concerns workers hired before 2024, has been rescheduled to at least April 23, when the competent Lega-affiliated councillor is expected to testify before the committee.

The two Democratic Party representatives have decried a 'growing pattern of delays': the motion, initially placed at the bottom of the agenda despite a request for priority, was further stalled due to the assessor’s absence. 'Between an assessor who disappears and a president who mismanages the agenda, we and our 80,000 families remain in limbo,' Astuti and Orsenigo stated. Tensions escalated following remarks attributed to the chairman of the special committee, a Lecco-based Fratelli d’Italia councillor, who allegedly said: 'Workers have waited long enough; they can wait a few more weeks.'

The issue specifically affects Lombard cross-border workers in a transitional arrangement, who do not pay healthcare contributions to Switzerland and could be subject to a regional levy. This is a significant concern in the Varese area, historically the Italian province with the highest number of cross-border commuters to Ticino. The PD motion sought to clarify the reasoning and scope of the tax, but the centre-right majority has blocked any progress, including the withdrawal of a Fratelli d’Italia proposal to reduce the levy to between 1% and 3% of net income or introduce a flat rate. 'It’s not the amount of the tax that concerns us, but the tax itself and its complete lack of justification,' the two Democratic councillors emphasised.

Session recap: cross-accusations and assessor’s absence

During the session, PD representatives criticised the placement of the motion at the bottom of the agenda, demanding priority be given to it. After their request was denied, the committee chairman announced the assessor’s hearing for April 23, urging patience. However, it later emerged that the discussion had been cancelled due to the assessor’s absence. 'The Lombardy Region is playing with the expectations of 80,000 families, through delays and absences,' Astuti and Orsenigo concluded, highlighting how the issue has become a political as well as an administrative matter.

Current regulatory framework

Currently, long-standing Lombard cross-border workers are not subject to healthcare contributions in Switzerland, but the Lombardy Region is considering introducing a levy. The PD motion called for transparency on the motivations and implementation methods, but the centre-right majority has blocked all initiatives, deferring any decision indefinitely.

Operational details

The situation for Ticino cross-border workers employed in Lombardy risks becoming even more complicated, with direct implications for salaries and family financial planning. Currently, the approximately 80,000 long-standing cross-border workers — according to estimates cited by PD councillors — find themselves in a legal grey area: they do not pay health contributions in Switzerland, but may be required to pay a regional Lombardy tax without a clear justification.

Practical impact: what changes for cross-border workers

If the tax is introduced, long-standing cross-border workers would face a new financial burden, potentially reducing their take-home pay. According to statements by PD councillors, the concern is not the amount (still undefined), but the very existence of the tax. 'It's not the percentage that scares us, but the principle,' Astuti and Orsenigo stated. A regional tax without shared justification risks being perceived as an additional burden on top of the health contributions already paid in Switzerland, further increasing the tax load for those who already contribute to the Ticino system.

Comparison with current regulations

Before 2024, Lombard long-standing cross-border workers were not subject to health contributions in Switzerland. However, with the introduction of new European rules and evolving relations between Italy and Switzerland, the Lombardy Region is considering extending the health tax to this category as well. The PD motion sought to clarify whether the tax is legitimate and what the criteria for its application would be, but the centre-right majority blocked any discussion.

Possible scenarios in the coming months

If the discussion is further delayed, cross-border workers may face uncertainty until summer 2026. Two main scenarios are possible:

• Tax approval: Long-standing workers would be required to pay a health contribution to the Lombardy Region, potentially impacting their disposable income. The amount has not yet been specified, but according to rumours circulating in the Commission, it could be a percentage of net income or a flat-rate fee.

• Tax blocked: If the PD motion or other initiatives gain support, the tax could be withdrawn or modified, avoiding an additional burden for cross-border workers.

Political and institutional reactions

The issue has sparked a cross-party political debate. While the PD demands transparency and clear justifications, the centre-right majority — composed of Lega and Fratelli d’Italia — appears inclined to maintain the status quo, deferring any decision. The president of the special commission stated that 'workers can wait a few more weeks,' a statement that has sparked controversy among opposition representatives.

What cross-border workers should do now

In this phase of uncertainty, Ticino cross-border workers employed in Lombardy are advised to monitor official updates from the Lombardy Region and the Canton of Ticino. No official notice or call for applications regarding the tax has yet been published, but the situation could evolve rapidly in the coming months.

Comparative tables: current situation vs. possible scenarios

Practical advice

• Monitor official sources: Follow updates from the Lombardy Regional Council and the Canton of Ticino on their institutional websites.

• Consult your employer: Ask for clarification on any internal communications regarding the health tax.

• Assess financial planning: If the tax is introduced, consider its potential impact on your family budget.

• Report difficulties: If you encounter challenges or uncertainties, contact trade unions or cross-border worker representative associations to report the situation.

📊 Key takeaway: The uncertainty surrounding the Lombardy health tax could have significant financial consequences for Ticino cross-border workers. Staying informed and proactive is essential to mitigate potential risks.

Useful tools to protect your net income

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

Key points

The Lombardy Region has once again postponed the discussion on the healthcare tax for long-standing cross-border workers, leaving 80,000 Ticino families in a state of uncertainty. Despite a motion from the Democratic Party (PD) calling for clarity, the center-right majority has blocked any progress, deferring the decision at least until April 23. Here’s what Ticino cross-border workers need to do to protect themselves and which deadlines to keep an eye on.

Step-by-step guide for cross-border workers

1. Check the status of the motion: The Lombardy Region is expected to publish updates on the discussion of the PD motion on its official website. Cross-border workers can check directly here.

2. Consult your Lombard employer: Many companies with cross-border employees are already informed about the situation. It’s worth asking your HR department or human resources manager if there are any official communications regarding the healthcare tax.

3. Monitor Ticino sources: The Canton of Ticino, through the Department of Finance and Economy (DFE) or the Department of Health and Social Services (DSS), may release official statements on the matter. Follow updates on www.ti.ch.

4. Contact trade unions: Unions such as FILT-CGIL or UIL Trasporti can provide support and practical advice. The FILT-CGIL Varese branch has already expressed concerns about the situation and may organize awareness-raising initiatives.

5. Assess financial planning: If the tax is introduced, consider the possible impact on your disposable income. If in doubt, consult a tax advisor specializing in cross-border work.

Deadlines to mark on your calendar

• April 23, 2026: Hearing of the Lega-affiliated assessor in the Lombardy regional commission. This could be a key moment in the discussion of the PD motion.

• May 2026: If the motion is not discussed in April, the Lombardy Region is likely to further postpone the decision, with potential repercussions over the summer.

• June 2026: If the tax is introduced, cross-border workers may receive official communications on payment deadlines.

📊 Useful tools for cross-border workers

To assess the potential impact of the tax on your salary, cross-border workers can use the Ticino vs. Lombardy salary calculator. The tool allows you to compare net pay between the two tax systems and estimate any changes in the event the healthcare tax is introduced.

What happens if the tax is introduced?

If the Lombardy Region approves the healthcare tax for long-standing cross-border workers, Ticino employees will have to pay a contribution to the Region. The exact amount has not yet been specified, but according to rumors, it could be either a percentage of net income or a flat fee. For example:

• Percentage of net income: If the tax were set at 2%, a worker earning a gross annual salary of 50,000 euros would have to pay 1,000 euros per year.
• Flat fee: A fixed annual amount, such as 500 or 1,000 euros, regardless of income.

In both cases, the burden would fall directly on the worker, potentially affecting net pay. For this reason, it’s crucial to monitor developments and consider protective measures.

How to report hardships or seek support

Cross-border workers facing difficulties can turn to:

• Representative associations: Such as the Ticino Association of Cross-Border Workers (ATF) or the Ticino Committee of Cross-Border Workers, which can provide support and advice.

• Trade unions: FILT-CGIL or UIL Trasporti can intervene to negotiate with institutions and protect workers’ rights.

• Canton authorities: The DFE of the Canton of Ticino can provide clarifications on any implications for Ticino residents.

⚠️ Important: Stay alert in the coming months

The issue of the healthcare tax for Lombard cross-border workers remains in a state of limbo, but the situation could evolve rapidly in the coming months. Ticino cross-border workers are advised to stay informed, consult official sources, and consider protective measures. The Lombardy Region must provide clear reasons for the tax, while the Canton of Ticino may intervene to protect its residents.

Stay updated by following our in-depth analyses and using the tools provided to assess the potential impact of the tax on your salary.

Source: varesenews.it

Article 1(237–238) of Italian Law No. 213/2023 does not apply indiscriminately to all cross-border workers. It covers: (a) Italian residents who work and stay in Switzerland and use the Italian SSN; (b) frontier workers under Article 9(1) of the Italy–Switzerland Agreement whose income is taxable only in Switzerland and who exercised the legal right to choose health insurance; and (c) dependants of those two categories. Paragraph 238 sets a progressive 3–6% share of net Swiss salary, with a €30 minimum and an ordinary €200 maximum for each month worked from 2024. The cap may be doubled in cases of omitted payment or omitted communication specified in Article 1(100) of Law No. 207/2024. The Region of residence sets the rates and procedure each year.