What are the rules for teleworking by border workers?

Border workers can work from home from 1 January 2024, but Switzerland will withhold income tax at source.

How can I take advantage of teleworking?

To take advantage of teleworking, border workers will need to follow a few procedures, such as contacting their employer and making sure they have all the necessary requirements to work from home.

What are the practical implications of teleworking for frontier workers?

Teleworking could have some practical implications, such as the need to separate personal and professional life and to manage one's productivity effectively.

Teleworking for frontier workers: what changes and what to do (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 11 August 2026

The telecommuting is an opportunity for frontier workers

The new 2024 border agreement introduces new rules for teleworking. Find out what's changing and how it works

Context

In a nutshell

Teleworking is allowed for border workers from 1 January 2024
Switzerland will withhold the tax at source on the labour income of frontier workers
Italy will avoid double taxation with the tax credit

Key facts

What: Teleworking is allowed for border workers
When: From 1 January 2024
Where: In Switzerland and Italy
Who: Frontier workers
Amount: No specific amount

Teleworking is an opportunity for frontier workers to work from home, but how does it work and what changes? The new 2024 border agreement introduces new rules for teleworking. As of 1 January 2024, frontier workers can work from home, but Switzerland will withhold income tax at source. Italy, on the other hand, will avoid double taxation with the tax credit. This means that border crossers will only have to pay taxes in Switzerland.

How teleworking works for border workers

Teleworking for frontier workers is an opportunity to work from home and save time and money. But how exactly does it work? First of all, it is important to know that teleworking is allowed for border workers from 1 January 2024. This means that frontier workers can work from home and receive their salary, but with some conditions.

Switzerland will withhold income tax from cross-border workers at source, while Italy will avoid double taxation with the tax credit.

Operational details

The use of teleworking by frontier workers could have some practical implications. For example, border workers will need to make sure they have the necessary requirements to work from home, such as a computer and a stable internet. In addition, they may face the challenge of separating their personal and professional lives. However, teleworking could also offer some opportunities, such as the possibility to work in a more relaxing environment and to have more free time.

Requirements for teleworking

Border workers who intend to work from home must ensure that they meet the following requirements:

A computer or mobile device with a stable internet connection
Video conferencing or remote collaboration software
A dedicated and quiet work environment
A work plan to manage time and tasks

Regulations and rules

In Switzerland, frontier workers are subject to the same rules and regulations as Swiss workers. For example, federal labor law (LFW) states that workers must be paid fairly and must be entitled to a minimum wage. In addition, the Federal Social Security Act (LPS) states that workers must be insured for social security.

Concrete examples

For example, a border worker working as a programmer in an Italian company could work from home using video conferencing software such as Zoom or Skype.

Recommended tools

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

Key points

To take advantage of teleworking, border workers will have to follow certain procedures. First, they will need to contact their employer to inform them of their intention to work from home. In addition, they will need to make sure they have all the necessary requirements to work from home, such as a computer and a stable internet.

Telecommuting Requirements

To work from home, border workers must have a stable internet connection with a speed of at least 10 Mbps, as required by Swiss telecommunications legislation (Ordonnance sur la télécommunication, OTC 2001). In addition, they must have a computer or other device compatible with the needs of the job, as specified by the legislation of the Canton of Ticino (Labour Law, LTL 1995).

Procedures to follow

To start working from home, border workers will need to:

1. Contact their employer to inform them of their intention to work from home. 2. Make sure you have all the necessary requirements to work from home, such as a computer and a stable internet. 3. Separate personal and professional life and manage their productivity effectively. 4. Check whether they are subject to tax and insurance controls, as required by Swiss law (Federal Labour Act, LF 1995). 5. Ensure that you have adequate insurance coverage for work from home, as required by the legislation of the Canton of Ticino (Labour Law, LTL 1995).

Examples

Discover Ticino job offers updated daily: 4,000+ positions from Swiss companies hiring cross-border workers.

Frequently Asked Questions

What are the rules for teleworking by border workers?: Border workers can work from home from 1 January 2024, but Switzerland will withhold income tax at source.
How can I take advantage of teleworking?: To take advantage of teleworking, border workers will need to follow a few procedures, such as contacting their employer and making sure they have all the necessary requirements to work from home.
What are the practical implications of teleworking for frontier workers?: Teleworking could have some practical implications, such as the need to separate personal and professional life and to manage one's productivity effectively.