New rules for teleworking for border workers between Italy and Switzerland (cross-border guide)

Context

In a nutshell

• Frontier workers resident in Italy and employed in Switzerland can carry out up to 25% of their annual activity in teleworking mode from their home without losing their status.
• Remote working days continue to be taxed as if they were carried out in the State where the employer is based.

Key facts

• Who: Frontier workers resident in Italy and employed in Switzerland.
• What: Carry out up to 25% of the annual activity in teleworking mode from their home without losing their status.
• When: Effective Monday, February 9, 2026.
• Where: States of residence and work.
• Why: Avoid moving the tax to your country of residence.

The new rules

The new rules govern the teleworking of border workers between Italy and Switzerland. Border workers resident in Italy and employed in Switzerland can carry out up to 25% of their annual activity in teleworking mode from their home without losing their status. Remote working days continue to be taxed as if they were carried out in the State where the employer is based.

Switzerland is not a member of the European Union or the European Economic Area. This means that border workers must comply with the tax rules of both countries.

The new law requires employers to collect and send the data required by bilateral agreements. This involves

Operational details

The new rules govern the teleworking of border workers between Italy and Switzerland. Border workers resident in Italy and employed in Switzerland can carry out up to 25% of their annual activity in teleworking mode from their home without losing their status.

The new law requires employers to collect and send the data required by bilateral agreements. This entails additional requirements for employers, who will have to adapt their IT systems and internal procedures at the same time.

The legislation also introduces a sanctioning system, with fines of up to 1,000 Swiss francs in the case of intentional violations and up to 10,000 francs in the most serious cases or in the presence of recidivism.

Implications for frontier workers

The new rules are part of a context characterized by strong cross-border commuting. It currently employs around 400,000 frontier workers in Switzerland. The majority of them reside in France (about 230 thousand), where the permitted teleworking threshold reaches 40% of annual working time, and in Italy (about 90 thousand).

The Canton of Ticino is confirmed as one of the main poles of attraction for Italian border workers, who in 2024 approached 80,000 units, one of the highest incidences in relation to the resident population.

A large part of them is employed in the tertiary sector, which includes business services, trade, financial activities and

Useful tools to protect your net income

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

Key points

To take advantage of the new rules, employers must collect and send the data required by bilateral agreements. This entails additional requirements, which must be adapted by IT systems and internal procedures.

Border workers must also be informed about the new requirements and their rights. It is important that they know what to do and where to go to get the necessary information.

For more information, it is recommended that you consult the Federal Tax Administration (FTA) website or contact a financial services professional.

CTA: For more information, please refer to our calcolatore di stipendio.

Source: nosalpes.eu