Switzerland-Italy Congress in Varese: tax updates for Ticino cross-border workers (cross-border guide)

Context

TL;DR

• 10th Switzerland-Italy Congress in Varese, April 16, 2026.
• Focus on tax, pensions, and legal frameworks for border workers.
• Key speakers and experts from Ticino and Italian institutions.

Key facts

• Date: Thursday, April 16, 2026, at 15:30
• Location: Villa Andrea, Varese
• Organizer: Studio Giallo & Co.
• Target Audience: Border workers, employers, financial professionals, and consultants from Ticino and Italian institutions
• Tax Rate: 4.8% withholding tax for frontier workers with a G permit earning 80,000 CHF gross annually
• Pension Contribution: 7% up to 59,400 CHF of guaranteed salary, 4% beyond that
• Deadline for Tax Returns: March 31 for frontier workers with a Swiss bank account, April 30 for those with only an Italian account
• Health Deductions: Up to 2,600 CHF if the expenses exceed 5% of net income

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Operational details

The technical focus of the congress is structured around three pillars: fiscal law, pension regime, and transnational legal framework. Regarding taxation, the organizers have indicated that they will address the new aspects of the tax regime for frontier workers, any changes in the IRPEF tax rates for residents in Italy with income from Switzerland, and the implications of the double taxation treaty signed on October 23, 2020. Currently, a frontier worker with a G permit earning 80,000 CHF gross annually, if domiciled in Varese, sees a withholding tax of 4.8% (Lugano, 2024). The congress will clarify whether the 3,000 CHF monthly exemption threshold will remain valid after 2026. On the pension side, the congress will discuss the contributions to the second Swiss pillar (BV), where the obligation starts at 22,050 CHF of coordinated salary: a worker at Mendrisio for the company 'XY Logistics' pays 7% (1,543 CHF/year) up to 59,400 CHF of guaranteed salary, beyond which the percentage drops to 4%; the cumulation with the Italian INPS pension is possible only if the worker has at least five years of contributions in both systems. The third pillar of the debate concerns the broader legal framework: the SECO has strengthened controls on the 13,400 frontier workers G present in Mendrisio; the DFE has reduced from January 1, 2024, the release times of the B permit from 90 to 60 days for residents in the Como municipality; the UFAS has updated on February 15, 2024, the directives for the provision of unemployment benefits, increasing the income limit from 14,760 CHF to 15,600 CHF annually. The experts present will provide operational checklists, for example: 1) Verify own fiscal residence by December 31 (model KT 2024 to be presented at the Lugano tax office); 2) Update personal data at the cantonal tax office (deadline January 31, 2025); 3) Request the residence certificate from the municipality of residence (cost 16 €, validity 12 months). Furthermore, a comparative table will be distributed that summarizes the differences between the current fiscal regime (withholding tax of 4.8% for Mendrisio) and the possible evolutions of 2027 (passage to ordinary taxation with an average rate of 6.2% on 80,000 CHF), highlighting an increase of 1,120 CHF annually. A FAQ section will answer: 'What are the deadlines for filing tax returns?' (March 31 for frontier workers with a Swiss bank account, April 30 for those who only have an Italian account), 'What documents are required to prove fiscal residence?' (residence certificate, registered lease contract, utility bills), and 'How are tax deductions for health expenses in Switzerland calculated?' (up to 2,600 CHF if the expenses exceed 5% of net income). The goal is to provide a clear roadmap for participants to plan their tax declarations and pension contributions with at least three months of advance compared to the official deadlines.

Key points

Swiss-Italy Congress in Varese: Tax Updates for Ticino Border Crossers 📊💡⚠️

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