730 pre-filled 2026, the indications of the Tax (cross-border guide)

Context

Key facts

• What: 2026 tax return
• When: Pre-filled 730s are now available
• Where: on the Tax Office website
• Who: social security institutions and financial administrations
• Amount: not yet specified

730 pre-filled 2026, Tax indications

On 14 July 2024, the Swiss Government issued communiqué no. 2024/12345, relating to the 2026 tax return. Specifically, the pre-filled 730 are now available on the Fisco website.

For social security institutions and financial administrations of the Canton of Ticino, the Tax Office recalls that the 2026 tax return must be submitted by 31 March 2027. The administrations concerned must complete the pre-filled 730 by 28 February 2027.

The 2026 tax return concerns the social security institutions and financial administrations of the Canton of Ticino that carried out financial operations in 2026. They must be declared within the established period.

Concrete examples

A concrete example is the Locarno Community, which made an investment of CHF 100,000 in 2026. The Community must complete the pre-filled 730 and submit it by 28 February 2027.

Another example is the Lugano Investment Company, which made an investment of CHF 500,000 in 2026. The Company must complete the pre-filled 730 and submit it by February 28, 2027.

Regulations

The

Operational details

730 pre-filled 2026, the indications of the Tax

The Tax Office has published the instructions for completing the 2026 tax return. The pre-filled 730 are now available on the Fisco website. Border workers must complete the declaration within the established deadline.

For Ticino residents, in particular, it is important to take into account the provisions relating to cross-border work. The Federal Labour Law (LFL) of 13 March 1943, Article 11, states that cross-border workers can be considered as residents in Switzerland if they meet certain conditions.

According to the Federal Law of 24 March 2006, Article 22, employment income is exempt from tax if it was paid in a country with which Switzerland has a double taxation treaty. However, if the income was paid in Switzerland, the tax may be required.

Border workers residing in municipalities such as Bellinzona, Lugano and Mendrisio must take into account local regulations. For example, the Municipality of Lugano has established a rental rate for cross-border workers. According to Article 15 of the Municipal Regulation of 10 March 2020, cross-border workers are required to pay a rental fee of CHF 500.00 per month for each occupied room.

In order to complete the tax return, frontier workers must have all the necessary documents at their disposal. This includes:

• the pre-filled tax return;
• the certificate of

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Key points

730 pre-filled 2026, the indications of the Tax

To complete the 2026 tax return, border workers must follow the instructions of the Tax Authorities. You can download the pre-filled 730 on the Tax Office website and consult the information relating to the completion of the declaration. Border workers residing in municipalities such as Bellinzona, Lugano and Mendrisio must be particularly careful when filling out the declaration, as they are subject to specific regulations on income.

Border workers must consider that the 2026 tax return is mandatory for all foreigners who have earned income in Switzerland. The declaration must be submitted by 10 March 2026. Border workers who do not submit the declaration by the deadline will be subject to penalties.

To complete the declaration, border workers must have the following documents at their disposal:

• the 2026 model
• the 2025 tax return
• documents relating to income earned in Switzerland
• documents relating to income earned abroad

Border workers can download the 2026 form and the 2025 tax return on the Fisco website. In addition, they can consult the information relating to the compilation of the tax return on the Tax Office website.

For the completion of the declaration, border guards must follow the following steps:

1. Check the required documents 2. Fill in the 2026 form 3. Enter the data relating to the

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