If I work remotely while on holiday abroad, do I pay taxes twice?

No. The tax at source remains withheld in Switzerland by the employer (only once). Italy, as a result of the Convention signed on 9 March 1976 and the New Frontier Agreement in force since 1 January 2024, applies a proportional tax credit to avoid double taxation. The country of temporary stay does not apply additional taxation on Swiss employee income. Taxation is unique and takes place in Switzerland.

Do I remain covered by health insurance (LAMal) while working remotely abroad?

Yes. The Swiss LAMal covers the border crossing (G permit) wherever it is in the world, including during temporary stay in third countries, without interruption. No need to notify the insurer. However, check if your LPP (Employer's Pension) or LAINF (Accident) policy has geographical exclusions on specific countries. It is prudent to check before departure.

Do I have to tell the employer that I work remotely from abroad?

Yes, it is required. Please send a written email with exact dates, country of destination and teleworking days. The communication protects the border worker in the event of subsequent tax audits and complies with company policies on international teleworking. Ask for written confirmation of the employer's availability and keep the correspondence as documentation.

How do I report remote teleworking income on the Italian Form 730?

It declares income in the section “Income from employment” and in the CE framework specifies the gross amount and taxes paid in Switzerland. The Revenue Agency applies the tax credit automatically, reducing or eliminating the additional Italian taxation. There is no need for a “double declaration” — income is taxed only once, in Switzerland.

If I get injured while teleworking abroad, does LAINF cover me?

Employer's accident insurance (LAINF) generally covers teleworking, including international teleworking. However, check with your employer or insurance intermediary if your policy has exclusions on specific geographies or non-EU countries. Some countries may incur out-of-pocket costs; it is prudent to check coverage before leaving to avoid surprises.

Remote from abroad on holiday: cross-border taxes

Di Marco Ferrari · Published on 4 September 2026 · Updated on 25 September 2026

Frontalier working remotely on laptop during vacation abroad

Working remotely during a holiday in a third country: how taxation works, what LAMal covers and whether the employer needs to be informed. Practical guide for border workers Ticino-Italy.

Context

In brief

Withholding tax remains in Switzerland, not "in both countries"
Italy grants a tax credit to avoid double taxation
Communicating international telework to the employer is mandatory
LAMal remains covered throughout the foreign stay

Key facts

What: Remote telework for a Swiss employer during vacation in a third country
When: During smart working days (not official holidays)
Where: Any foreign country (not CH, not bordering Italy)
Who: Cross-border commuters with Permit G/B residing in Italy, employed by a Swiss company
Legislation: New Cross-Border Agreement (effective 1 January 2024); Italy-Switzerland Double Taxation Convention (9 March 1976)
Tax: Single withholding in Switzerland; Italian tax credit
Coverage: LAMal continues without interruption

A cross-border commuter working remotely during a vacation in a third country moves between three tax systems: Switzerland (where the employer is based), Italy (tax residence of the commuter), and the temporary stay country. The New Cross-Border Agreement, effective 1 January 2024, has clarified how to avoid double taxation, but practical doubts remain regarding taxation and obligations towards the employer.

The withholding tax regime remains unchanged

Swiss withholding tax applies regardless of where the cross-border commuter is physically located. The employer continues to withhold tax according to the applicable cantonal rate, without considering the temporary stay country. This is a crucial point: taxation occurs ONCE, in Switzerland, never in duplicate.

Italy, thanks to the Convention between the two countries signed on 9 March 1976 and the criteria of the New Agreement, DOES NOT apply a second taxation on the employment income already subject to Swiss withholding tax. The cross-border commuter declares the income in the CE section of the Italian model 730, indicating the gross amount and the taxes paid in Switzerland. The Italian tax authority automatically issues a proportional tax credit, reducing or eliminating additional Italian taxation.

Communication to the employer: not optional

Informing the employer of the situation (dates of stay, days of international telework, destination country) is not just a courtesy; it is an obligation. Two reasons: first, the employer has the right to know where their employees work for reasons of civil liability, operational continuity, and GDPR compliance (some countries have different data protection rules). Second, written documentation of the communication protects the cross-border commuter in case of subsequent tax audits.

An email to the HR manager with the exact dates, the destination country, and the request for confirmation of the availability of international smart working creates a record that justifies the tax situation before the Italian Revenue Agency or the Swiss cantonal authority.

Operational details

LAMal: continuous cover also from abroad

The most frequently asked question is: Does LAMal (Swiss health insurance) cover the border worker if they work remotely from a foreign country? The answer is yes, no exceptions. The Swiss LAMal covers the border crossing (G permit) throughout the world, including during temporary stay in third countries, as long as it remains enrolled in the Swiss insurance. There is no interruption of coverage, lapse of the policy, or request for information from the insurer before departure.

However, it is prudent to check three aspects of your coverage:

LPP (mandatory employer pension): Some integrated plans include explicit clauses on coverage during international work. Check your collective bargaining agreement or company LPP membership document for geo exclusions.
LAINF (Swiss Accident Insurance): Coverage for accidents while teleworking abroad is generally included, but some employers or insurance intermediaries may apply restrictions on non-EU countries. Ask your employer or intermediary before you leave.
Health conventions of the country of destination: If the country of destination has agreements with Switzerland (e.g. EU), costs are generally covered. Non-EU countries may incur out-of-pocket costs; check if your supplementary/private insurance covers these differences.

Italian tax declaration: the framework

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Pre-departure checklist

1. Written notification to the employer (MANDATORY) Send an email to the HR manager or direct supervisor containing:

Exact departure and return dates
Days you will continue to work remotely
Destination country (relevant information for GDPR and civil liability issues)
Contact availability (time zone, emergency number)

Request a written confirmation of the company's availability for international teleworking.

2. Insurance coverage verification Check your LAMal policy for geographical exclusions (rare, but some private integrated policies may have limitations). Read the documentation of the company's LPP (mandatory pension) for coverage during foreign work. Verify with the employer's insurance broker if LAINF (accidents) covers smart working from a third country or has exclusions for specific areas.

3. Tax documentation Gather and organize:

Email communication to the employer (situation attestation)
Work communication extracts (emails, chat messages) attesting to teleworking days vs. vacation
Certification of residence in Italy (useful if subsequent checks)
Copy of the current LAMal policy

Deadlines and declarative procedure

The ordinary tax deadlines remain unchanged:

December 31, 2026: The Swiss employer issues the Certificazione Unica (CU) with the work income and withholding taxes deducted during the year.
May 15–31, 2027: Deadline for submitting the Italian income tax return (model 730 or model Redditi). If submitted electronically via a CAF intermediary, the deadline may extend to June 30.

In the model 730, enter the declared income in the "Employment Income" section and complete the CE section indicating the taxes paid in Switzerland. The Italian Revenue Agency processes the tax credit automatically; the bank communicates the refund amount (or deduction) within the ordinary deadlines.

Tools and support: tax calculator

Use the tax calculator of Frontaliere Ticino to estimate your annual net income considering:

Cantonale withholding tax rate (Ticino: about 8–10%, variable by company and family situation)
Italian IRPEF brackets (23% up to €28,000; 33% from €28,001 to €50,000; 43% over €50,000)
Italian tax credit automatically applied if declared correctly

For questions about AVS/AI (mandatory Swiss pension) and LPP (employer pension), consult the pension comparator. If you need personalized advice on specific tax implications of your case, contact the Italian Revenue Agency or the cantonal tax administration (AFC/ESTV) in Switzerland.

Frequently Asked Questions

If I work remotely while on holiday abroad, do I pay taxes twice?: No. The tax at source remains withheld in Switzerland by the employer (only once). Italy, as a result of the Convention signed on 9 March 1976 and the New Frontier Agreement in force since 1 January 2024, applies a proportional tax credit to avoid double taxation. The country of temporary stay does not apply additional taxation on Swiss employee income. Taxation is unique and takes place in Switzerland.
Do I remain covered by health insurance (LAMal) while working remotely abroad?: Yes. The Swiss LAMal covers the border crossing (G permit) wherever it is in the world, including during temporary stay in third countries, without interruption. No need to notify the insurer. However, check if your LPP (Employer's Pension) or LAINF (Accident) policy has geographical exclusions on specific countries. It is prudent to check before departure.
Do I have to tell the employer that I work remotely from abroad?: Yes, it is required. Please send a written email with exact dates, country of destination and teleworking days. The communication protects the border worker in the event of subsequent tax audits and complies with company policies on international teleworking. Ask for written confirmation of the employer's availability and keep the correspondence as documentation.
How do I report remote teleworking income on the Italian Form 730?: It declares income in the section “Income from employment” and in the CE framework specifies the gross amount and taxes paid in Switzerland. The Revenue Agency applies the tax credit automatically, reducing or eliminating the additional Italian taxation. There is no need for a “double declaration” — income is taxed only once, in Switzerland.
If I get injured while teleworking abroad, does LAINF cover me?: Employer's accident insurance (LAINF) generally covers teleworking, including international teleworking. However, check with your employer or insurance intermediary if your policy has exclusions on specific geographies or non-EU countries. Some countries may incur out-of-pocket costs; it is prudent to check coverage before leaving to avoid surprises.