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

Di Valerie Linc ·

On 16 April 2026 at Villa Andrea, experts and institutions will present the latest tax, pension and regulatory developments for those who live and work between Italy and Switzerland.

Contesto

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 Thursday, April 16, 2026, at 15:30, Villa Andrea in Varese will host the 10th edition of the Switzerland-Italy Congress. The event, promoted by Studio Giallo & Co., brings together cantonal, federal institutions and representatives of border workers' associations. The goal, as highlighted in the official communication, is to 'shed light on a system in continuous change and offer concrete tools for making informed decisions'. The audience consists of border workers, employers, financial professionals and consultants from the Canton of Ticino, as well as experts from Lugano, Bellinzona and institutions such as the Federal Customs Administration (FCA) and the State Secretariat for Economic Affairs (SECO). The congress presents itself as a moment of direct dialogue between those who draft the rules and those who live them daily. Among the speakers, well-known names such as Francesco Di Maio and Mauro Vitiello, alongside representatives of the publi...

Dettagli operativi

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...

Punti chiave

Swiss-Italy Congress in Varese: Tax Updates for Ticino Border Crossers 📊💡⚠️ For Ticino border crossers who attended the congress, the first recommended action is to implement the guidelines that emerged during the round tables. In practice, the suggested path is: 1) Download the income tax declaration model available on the Ticino Canton website (updated with the new 2026 tax rates: 1.1% up to CHF 28,000, 2.2% between CHF 28-50,000, 4% above CHF 50,000); 2) Use the salary calculator on Frontaliere Ticino to check the impact of the new tax rates (a CHF 65,000 per year employee resident in Como discovers that moving from Lugano to Mendrisio saves CHF 720 per year thanks to the 0.3% municipal tax rate difference); 3) Compare the results with the current tax card to identify any discrepancies. The website also offers a currency exchange comparison tool that helps evaluate the effect of the Swiss franc fluctuations on net income: with a 2025 average exchange rate of 1.04 CHF/EUR, every centesimal variation changes the net pension by approximately CHF 12 monthly. For those who want to delve deeper into the issue of health deductions, the 'health' module provides an estimate of the eligible expenses based on the cantonal regime: a maximum of CHF 6,000 for dental care and CHF 3,500 for preventive check-ups, with a fixed deductible of CHF 500. Additionally, it is possible to access an interactive border map that shows the differences between the Varese municipality tax rates (0.7%) and the Ticino cantonal tax rates (0.5% in Lugano, 0.2% in Mendrisio, 0.4% in Locarno). If there are doubts about residence or work permit, the 'permit-compare' section allows for a quick evaluation of the available options: the G permit requires 4 years of residence in Italy, while the B border wo...

Punti chiave

[{"q":"What are the novelties related to the tax regime of the frontier workers who will be treated at the Swiss-Italy Congress of 2026?","a":"The Swiss-Italy Congress of 2026 will focus on novelties related to the taxation regime of frontier workers, including any changes in IRPEF rates for Italian residents with income produced in Switzerland and the implications of the Treaty on double taxation signed on 23 October 2020."},{"q":"How does the SDI electronic billing obligation work for frontier workers with VAT in Italy from 1 July 2026?","a":"Starting from 1 July 2026, the front desks with VAT in Italy must use the electronic invoice SDI. This means that all invoices must be generated electronically according to SDI standards. Non-compliance involves a penalty of 5 € for each non-compliant paper invoice."},{"q":"What are the new ways of calculating tax deductions for frontier workers after the 2026 congress?","a":"The congress will clarify any changes to tax deductions, such as health and transport costs, which could be revised according to bilateral agreements, with the aim of simplifying statements and improving tax benefits for frontier workers."}]

Frequently Asked Questions
What are the novelties related to the tax regime of the frontier workers who will be treated at the Swiss-Italy Congress of 2026?
The Swiss-Italy Congress of 2026 will focus on novelties related to the taxation regime of frontier workers, including any changes in IRPEF rates for Italian residents with income produced in Switzerland and the implications of the Treaty on double taxation signed on 23 October 2020.
How does the SDI electronic billing obligation work for frontier workers with VAT in Italy from 1 July 2026?
Starting from 1 July 2026, the front desks with VAT in Italy must use the electronic invoice SDI. This means that all invoices must be generated electronically according to SDI standards. Non-compliance involves a penalty of 5 € for each non-compliant paper invoice.
What are the new ways of calculating tax deductions for frontier workers after the 2026 congress?
The congress will clarify any changes to tax deductions, such as health and transport costs, which could be revised according to bilateral agreements, with the aim of simplifying statements and improving tax benefits for frontier workers.

Related articles