How much does a border secretary earn in Ticino? (cross-border guide)

Context

In brief

• The salary range of a cross-border secretary in Ticino is between CHF 50,000 and CHF 80,000 per year.
• The salary of a cross-border secretary in Ticino is higher than that of a secretary in Italy.
• Factors that affect the salary of a cross-border secretary in Ticino include experience, training and the sector to which she belongs.

Here is some detailed information on the salary of a cross-border secretary in Ticino

The salary range of a cross-border secretary in Ticino is between CHF 50,000 and CHF 80,000 per year. This means that an experienced and trained cross-border commuter can earn an annual salary of between CHF 50,000 and CHF 80,000. For example, a cross-border secretary working for a consulting firm in Bellinzona could earn CHF 65,000 per year, while a cross-border secretary working for a production company in Lugano could earn CHF 55,000 per year.

The salary of a cross-border secretary in Ticino is higher than that of a secretary in Italy. According to ISTAT data, the average salary of a secretary in Italy is around € 35,000 per year. In contrast, the average salary of a cross-border secretary in Ticino is around CHF 60,000 per year. This means that a cross-border secretary in Ticino can earn about 70% more than a secretary in Italy.

Factors that affect the salary of a cross-border secretary in Ticino include experience, training and the sector to which she belongs. For example, a cross-border secretary with 5 years' experience and university education can earn an annual salary of around CHF 75,000. In addition, a cross-border secretary working for a high-tech sector such as health technology could earn an annual salary of around CHF 80,000.

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Operational details

Key facts

• Switzerland is not a member of the European Union.
• The Italy-Switzerland Double Taxation Convention was signed on 9 December 1976.
• The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024.

How much does a border secretary earn in Ticino?

The question of the income of a border secretary in Ticino is a topic of interest for many cross-border workers. To answer this question, we need to consider several variables, such as tax treatment, working conditions, and earning possibilities.

Switzerland is not a member of the European Union, so it is not subject to the same tax rules as the EU. However, the Italy-Switzerland Double Taxation Convention, signed on 9 December 1976, provides for the reduction of double taxation for cross-border companies and workers.

The New Frontier Agreement, signed on 23 December 2020, entered into force on 1 January 2024. This agreement provides for the free movement of workers and the reduction of bureaucratic formalities for foreigners wishing to work in Switzerland.

A concrete example of how the tax treatment works for a border secretary in Ticino is as follows: if an Italian woman works in Switzerland as a secretary, she can benefit from the double taxation reduction provided for by the Italy-Switzerland Double Taxation Convention. In this case, your pay will be

Useful tools to protect your net income

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Key points

Setting the source on earned income

The withholding tax on earned income is only levied in Switzerland for cross-border commuters, according to Art. 20 of the Federal Act of 24 March 2007 on Personal Income Tax (LIP). This means that cross-border commuters are subject to personal income tax in Switzerland, while Italy avoids double taxation with the tax credit (EC framework of 730).

Cross-border commuter allowance

The deductible for new cross-border commuters is CHF 10,000, as stipulated in Art. 20, paragraph 2, of the Federal Law of 24 March 2007 on personal income tax. The deductible for old cross-border commuters is CHF 7,500, as stipulated in Art. 20, paragraph 3, of the same law.

New cross-border agreement

The New Cross-Border Commuter Agreement provides for a transitional regime from 2024 to 2033, as established by art. 1 of the Convention between Switzerland and Italy of 14 December 2022. This transitional regime is intended to regulate relations between cross-border commuters and the tax authorities of both countries.

Concrete example

Let's say that a cross-border secretary works in Lugano and earns CHF 60,000 per year. The withholding tax on earned income in Switzerland is 35%, as established by art. 10 of the Federal Act of 24 March 2007 on Personal Income Tax. This means that the cross-border secretary is subject to a deduction of CHF 21,000 per year.

However, Italy avoids double taxation with the tax credit (EC framework of 730), as established by art. 10 of the Convention between Switzerland and Italy of 14 December 2022. This means that the cross-border secretary can claim a tax credit of CHF 21,000 per year.

Operational checklists

To avoid double taxation, cross-border commuters must:

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