Smart working for cross-border workers: 25% limit on days (cross-border guide)

Context

In brief

• The tax threshold for smart working from Italy is 25%
• The protocol entered into force on 9 February 2026
• The application is retroactive from 1 January 2024
• In five days, one day of teleworking counts as 20%

Key facts

• Tax threshold → 25%
• Entry into force → 9 February 2026
• Retroactive application → 1 January 2024
• One day out of five → 20%
• Two days per week → 40%

On 9 February 2026, the protocol governing the teleworking of cross-border workers definitively entered into force. The rule concerns those who work for a Swiss company but carry out part of their work from their home in Italy, without crossing the border every day.

The threshold indicated by the agreement between Italy and Switzerland is 25% of working time. Within this limit, days worked from home are considered, for the purposes of the taxation provided for under the agreement, as days worked at the Swiss employer's premises. The point is therefore not only where the worker is located on a particular day, but what proportion of the total time is worked from Italy.

The protocol is no longer tied to a temporary measure. Its application is retroactive from 1 January 2024, while its definitive entry into force took place on 9 February 2026. The short answer provided by the source therefore concerns the tax threshold applicable to work carried out from an Italian home.

What the threshold establishes

The measure concerns the tax status of a cross-border worker. A worker may carry out up to 25% of their work from their home in Italy without this, within that threshold, changing their tax status as a cross-border worker. The source also specifies that the rule applies to workers covered by the transitional regime for so-called «old cross-border workers».

The practical interpretation is indicative: 25% corresponds to one day per week. However, the correct calculation must be made based on total working time and not simply by counting weeks. In a five-day working week, one day of teleworking equals 20% of working time; two days per week, on the other hand, correspond to 40% and exceed the 25% tax threshold.

For a cross-border worker who works for a Swiss employer, this is the distinction to bear in mind: the agreement allows work from home in Italy within the percentage limit, whereas an arrangement that exceeds the limit indicated by the source does not fall within the tax threshold described. For an initial check, the figure can be compared with calcolatore fiscale, keeping the calculation of time separate from the assessment of income.

Operational details

For the cross-border worker, the practical difficulty is not reading the number 25%, but turning it into a weekly arrangement without confusing the percentage with a fixed number of days. The source actually indicates that the correct calculation must be made based on total working time and not simply by counting weeks. The reference to one day per week is therefore indicative: it serves as a guide, but does not replace the ratio between the time worked from Italy and the total activity.

For a five-day working week, the examples provided make the transition clear:

One day out of five does not equal 25%, but 20%. Two days out of five amount to 40%. Therefore, the question to ask is not only how many days are spent at home, but what percentage they represent of the total working time. In the case of a five-day week, the comparison does not require turning 25% into another figure: the values provided are enough to distinguish the limit from its practical translation.

The calendar must be read together with the share

A cross-border worker who performs part of their activity from their home in Italy may use the calendar as a starting point, but must then relate that figure to the total amount of work. If the arrangement follows a five-day week, one day remains at 20%, while two rise to 40%. In the latter case, the 25% tax threshold is exceeded according to the example indicated by the source.

The rule also applies to workers who fall under the transitional regime of the so-called «old cross-border workers». For this group, the figure to monitor remains the 25% tax threshold for activity carried out from the home in Italy. The parameter is therefore the share of working time, not simply the name assigned to the day spent at home.

This distinction helps prevent attributing to the calendar a meaning it does not have: the week provides an example, while the parameter is total working time. To connect the calculation of the share with the reading of net pay, simulatore busta paga can be used, keeping the count of days separate from the tax result.

Recommended tools

For an updated estimate, use the net salary calculator and the CHF-EUR exchange comparator.

Key points

An operational check can remain within the data indicated by the source. The cross-border worker starts from the total working time and builds the comparison progressively, without relying solely on counting the weeks.

Five steps to check the percentage

1. Define the total working time to be considered. It is the basis of the calculation: the source establishes that one must not limit oneself to counting the weeks.

2. Isolate the smart-working days worked from home in Italy. They are the part of the activity to which the telework rule for cross-border workers applies.

3. Relate them to the total and check the 25%. Up to this percentage, days worked from home are considered, for the purposes of the taxation provided for by the agreement, as days worked at the Swiss employer's workplace.

4. If the working week is five days, compare the result with the examples available: one day equals 20% of the working time, two days 40%.

5. Check whether you fall under the transitional regime of the so-called «old cross-border workers». The source specifies that the 25% rule also applies to this category.

The time-related data must be read together with the calculation. The protocol definitively entered into force on 9 February 2026, but applies retroactively from 1 January 2024. These dates place the rules within the period indicated by the source and help to correctly interpret the rule on working from home in Italy.

If the planning does not follow an identical week, the reference nevertheless remains the total time: the value of one day per week is indicative and does not replace the calculation of the share. For the next step on the tax issue, dichiarazione dei redditi is available. To estimate your own situation, finally use calcolatore stipendio.

Source: tio.ch