Frontier workers, teleworking enters into operation (cross-border guide)

Context

In a nutshell

• Law no. 217 of 2025 enters into force on 20 January 2026.
• Cross-border teleworking is structurally recognised.
• Border workers can carry out up to 25% of their annual work in teleworking mode from their home in Italy.

The benefits of cross-border teleworking

Cross-border teleworking represents a great opportunity for border workers in the Canton of Ticino. With Law no. 217 of 2025, in fact, teleworking is structurally recognised, allowing workers to carry out up to 25% of their annual work in teleworking mode from their home in Italy. This means border workers can work from home and save time and money on transport and daily life.

Concrete examples

For example, if a Bellinzona frontier worker works 40 hours per week, they can carry out up to 10 hours of teleworking per week from their home in Italy. This means you can save about 2 hours a day of time and money on transportation and daily life.

Operational Checklists

To take advantage of cross-border teleworking, frontier workers must:

• Check if your work activity is compatible with cross-border teleworking.
• Inform your employer of the possibility of teleworking.
• Check if your employment contract provides for the possibility of teleworking.
• Comply with safety regulations

Operational details

Key facts

• Law no. 217 of 2025 provides for the possibility for border workers to carry out up to 25% of their annual work in teleworking mode from their home in Italy.
• The income produced in smart working continues to be considered as if it had accrued in the State of the employer's headquarters.
• The measure applies to all frontier workers, including those covered by the transitional regime.
• The Protocol also intervenes on the flexibility of returns, allowing up to 45 days a year of absence in the country of residence for professional reasons, without consequences on tax status.

Frontalieri, teleworking enters into full operation

Law no. 217 of 2025 was approved to introduce new rules on teleworking for frontier workers, i.e. those who work in Switzerland but reside in Italy. This new regime was created to incentivise frontier workers to work from home, reducing transport costs and increasing productivity.

The legislation provides that border workers can carry out up to 25% of their annual work in teleworking mode from their home in Italy. This means that a frontier worker who works 200 days a year can work from home for 50 days. Income produced in smart working continues to be considered as if it had accrued in the State of the employer's headquarters.

A concrete example is that of a border worker who works in Lugano and resides in Como. If he works

Recommended tools

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Key points

Frontalieri, teleworking enters into full operation

The reform of cross-border work in Ticino represents a step towards a more modern balance between competitiveness, quality of life and tax certainty. The measure applies to all frontier workers, including those who fall under the transitional regime, offering uniform treatment and regulatory certainty for all.

The reform introduces a regime that is more flexible and adaptable to the needs of businesses and workers. Border workers will enjoy more favourable working conditions, with more reasonable working hours and greater control over their working time. This will improve the quality of life of workers and increase the productivity of companies.

The reform also provides for the creation of a transitional regime for border workers who are already present on the Ticino labour market. This regime will make it possible to avoid economic disasters for workers and companies that depend on their work.

Here are some concrete examples of the reform:

• The company X, based in Bellinzona, has 10 border workers working in Lugano. With the reform, they will be able to enjoy a more reasonable working time, with more control over their working time.
• The Y family, based in Lugano, has a border employee working in Bellinzona. With the reform, you will be able to enjoy longer working hours and more control over your working time

Evaluating a Ticino job offer? Simulate your net payslip: enter gross salary, marital status and municipality for a detailed breakdown.

Source: filodiritto.com