Lombardy confirms healthcare tax for cross-border workers: what changes

Contesto

In brief - Lombardy confirms the health tax for cross-border workers - Minimum rate of 3% for old cross-border workers - Funds will be used for salary increases for healthcare personnel ## Key facts - What: Health tax for old cross-border workers - When: Will come into force by September 2026 - Where: Lombardy, Piedmont, and Aosta Valley - Who: Workers residing in Italy who work in Ticino, Grisons, or Valais - Amount: Between 3% and 6% of net income, with a minimum of 30 and a maximum of 200 euros per month The Regional Council of Lombardy has rejected the request to abolish the health contribution for 'old cross-border workers'. The measure, which is expected to come into force by September 2026, continues to spark controversy amid accusations of unconstitutionality, implementation difficulties, and the risk of an institutional clash with Switzerland. The health tax for cross-border workers will not be canceled, as emerged from the recent sessions of the Regional Council of Lombardy. The center-right majority approved a motion committing the Regional Executive to negotiate with Rome to limit the impact of the contribution, introducing tax deductions. ### Who is affected The tax affects only 'old cross-border workers', i.e., workers residing in Italian border municipalities who have worked in the Cantons of Ticino, Grisons, or Valais between December 31, 2018, and July 17, 2023. Unlike 'new cross-border workers', subject to the recent bilateral tax agreement, the Italian legislator has introduced a specific contribution for this category in favor of the National Health Service (SSN). ### The rates The decisive step took place just before the 2025 Christmas holidays, with the publication in the Official Gazette of the decree of the Ministry of Health. The text provid...

Dettagli operativi

Analysis of the implications The healthcare tax for cross-border workers represents a significant change for those who work in Switzerland and reside in Italy. The introduction of this tax could have various consequences, both for the workers and the Italian healthcare system. ### Impact on cross-border workers Cross-border workers who will be subject to this tax will face an additional cost, which could affect their net income. However, the Lombardy Region has promised to introduce tax deductions to mitigate the impact. This could mean that, despite the tax, cross-border workers might benefit from an increase in their net income thanks to the promised discounts. ### Comparisons with the previous situation Before the introduction of this tax, cross-border workers were not subject to specific contributions for the National Health Service. The introduction of this tax represents a significant change, which could influence the decision of many workers to move to Switzerland or to seek employment in other Italian regions. ### Future scenarios If the tax is implemented as planned, various reactions are likely to occur. Some cross-border workers might decide to move to Switzerland to avoid paying the tax, while others might try to negotiate with their employers for salary increases that compensate for the new cost. Additionally, the tax could impact the labor market, with a possible increase in demand for Italian workers by Swiss companies. ### The union protest Unions are not convinced of the legitimacy of the tax. Andrea Puglia, a union representative from OCST, states that 'our position has not changed by an iota: we continue to maintain that this is a real tax and, as such, it is unconstitutional and not in compliance with double taxation agreements.' According to the...

Punti chiave

What to do now If you are a cross-border worker residing in Lombardy and working in Switzerland, it is important that you are aware of the new regulations and your options. Here are some steps you can follow: ### Verify your situation Check if you fall into the category of 'old cross-border workers' and if you are subject to the health tax. If you have doubts, consult an accountant or a tax expert. ### Calculate the impact Use the tax calculator to estimate the impact of the tax on your net income. This will help you understand how much you will have to pay and how you can compensate for the cost. ### Explore your options If the tax represents an excessive burden, consider other options. You might consider moving to Switzerland or looking for a job in another Italian region where the tax is not applied. ### Take advantage of discounts The Lombardy Region has promised to introduce tax deductions to mitigate the impact of the tax. Make sure you are informed about these deductions and take advantage of them to reduce your tax burden. ### Stay informed Regulations and provisions can change. Stay updated on the latest news and possible changes to the health tax for cross-border workers. Use the resources available on the Frontaliere Ticino website to stay informed and access useful tools such as the tax calculator. Source: tvsvizzera.it

Punti chiave

[{"q":"Who is considered an 'old cross-border worker'?","a":"An 'old cross-border worker' is a worker residing in the Italian border municipalities who provided their services in the Swiss cantons of Ticino, Grisons, or Valais between December 31, 2018, and July 17, 2023."},{"q":"What is the rate of the health tax in Lombardy?","a":"Lombardy has chosen the minimum rate of 3% of the net income earned in Switzerland, with a minimum of 30 and a maximum of 200 euros per month."},{"q":"What will the funds collected through the health tax be used for?","a":"The funds will be used to finance a 20% salary increase for doctors and nurses in the border areas, with the aim of curbing their exodus to the more lucrative Swiss hospitals."}]

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