Swiss Permit for Cross-Border Workers: Naspi and Tax-Free Restaurants in Italy (cross-border guide)
How the Swiss Naspi works for cross-border workers, maximum duration of 520 days, and how to obtain tax-free restaurants in Italy.
Contesto
In brief - Maximum indemnity period: 520 days for cross-border workers - Taxes calculated in Switzerland, restaurants in Italy - Required contributions: 12 months in the last 24 months ## Key points - What: Swiss unemployment benefit (Naspi) - When: After 12 months of contributions in the last 24 - Where: Managed by SUVA (Swiss Accident Insurance Company) - Who: Cross-border workers with G or B permit - Amount: 70% of the average net salary of the last 12 months The loss of employment in Switzerland for a cross-border worker does not mean just the end of income, but the start of a specific bureaucratic procedure. Unlike in Italy, the unemployment benefit system for those residing in Italy and working in Switzerland is entirely managed by Switzerland. The responsible entity is the SUVA, which also handles health and accident insurance for employed workers. ### How the Swiss Naspi works To have the right to the benefit, the cross-border worker must have contributed for at least 12 months in the last 24 months. The amount received corresponds to 70% of the average net salary of the last 12 months of work. The maximum period is 520 days. It is important to note that, while continuing to have the right to AVS and LPP, the unemployment benefit is deducted from these benefits. The cross-border worker must submit the request directly to the SUVA or through their employer, who has the obligation to collaborate in the compilation of the necessary forms for the recognition of the right.
Dettagli operativi
The Tax Front: Double Taxation and Refunds 📊💡⚠️ The main issue for cross-border workers in case of unemployment relates to the tax front. Since the income was taxed in Switzerland, Italy could request additional taxes if the double taxation isn't properly managed. However, the system offers an escape route through the refunds. Through the income tax declaration (Redditi) in Italy, the cross-border worker can request a refund of taxes paid in Switzerland that exceed the Italian tax owed. This mechanism is crucial to avoid losing a significant portion of the income received during the unemployment period. With the evolution of the new 2026 tax agreement, the procedures for tax recovery are becoming more streamlined, but correct documentation management remains essential. Cross-border workers must be careful not to make mistakes in the declaration, as an error could block the refunds for years. ## Useful planning tools To estimate your pension strategy, use the pension planner and the pillar 3 simulator.
Punti chiave
What to do immediately in case of dismissal If you lose your job, the immediate action should be directed towards the local employment office. In Chiasso or Mendrisio, the services for employment can provide support in finding new opportunities within the Canton Ticino or in Italy. It is necessary to submit the claim for unemployment benefit to the SUVA within one month of dismissal. The required documentation includes the passport, the G permit or B permit, the LAMal card, and the employment contract. Once the benefit is obtained, managing the tax declaration in Italy becomes a priority to optimize tax returns. Using a calculator tool to verify the net impact of the benefit on your financial situation is recommended to plan monthly expenses calmly. Calculator
Punti chiave
[{"q":"How long does the Swiss Naspi last for cross-border workers?","a":"The unemployment benefit for cross-border workers has a maximum duration of 520 days. This period starts to run from the moment the application is accepted by the SUVA, regardless of whether the cross-border worker has found new employment during this period."},{"q":"How are taxes calculated on the Naspi?","a":"The taxes on the Swiss Naspi are calculated based on the average net salary of the last 12 months of work. The amount received is equal to 70% of this salary, but it is taxed according to Swiss law. Therefore, it is necessary to submit the tax return in Italy to request the refunds."},{"q":"What happens to the AVS and LPP in case of unemployment?","a":"Even in case of unemployment, the cross-border worker continues to have the right to AVS and LPP. However, the unemployment benefit is deducted from these benefits. It is important to check with your own pension fund to see how this impact affects the total amount received."}]
Frequently Asked Questions
- How long does the Swiss Naspi last for cross-border workers?
- The unemployment benefit for cross-border workers has a maximum duration of 520 days. This period starts to run from the moment the application is accepted by the SUVA, regardless of whether the cross-border worker has found new employment during this period.
- How are taxes calculated on the Naspi?
- The taxes on the Swiss Naspi are calculated based on the average net salary of the last 12 months of work. The amount received is equal to 70% of this salary, but it is taxed according to Swiss law. Therefore, it is necessary to submit the tax return in Italy to request the refunds.
- What happens to the AVS and LPP in case of unemployment?
- Even in case of unemployment, the cross-border worker continues to have the right to AVS and LPP. However, the unemployment benefit is deducted from these benefits. It is important to check with your own pension fund to see how this impact affects the total amount received.