How long can I work from home as a Swiss-Italy border guard without losing tax benefits?

Up to 25% of your working time. Overcoming this threshold could result in a different tax on income in Italy and Switzerland.

What is the maximum number of working days per year that a Swiss-Italian cross-border commuter can work in Italy without affecting his or her status as a cross-border commuter?

According to the agreement, the limit is 25% of annual working hours, without specifications on working days, but in general a maximum of about 50 working days is considered in Italy, to be verified with the operational guidelines of the competent authorities.

How is the 25% teleworking rate calculated for Switzerland-Italy cross-border commuters?

25% refers to total annual working hours. For example, if you work 2,000 hours a year, you can telecommute up to 500 hours without losing tax benefits. The count only includes the hours actually worked remotely in Italy.

What are the procedures for declaring teleworking hours for tax purposes?

You must record the hours of teleworking in the payroll of your Ticino employer and send a communication to the Tax Office of the DFE in Ticino. In Italy, these hours must be reported in the tax return, but do not involve additional taxation within the limit of 25%.

Can I telework from Italy for a Swiss employer without being considered an Italian worker for tax purposes?

Yes, as long as he does not exceed 25% of the annual working hours and maintains the status of cross-border commuter. Exceeding this limit could result in the application of Italian tax rules for extra hours.

Teleworking: Italy Ratifies Agreement with Switzerland (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 17 February 2026

The Italian Parliament definitively approves the agreement on teleworking for cross-border workers. What changes for Ticino workers.

Context

TL;DR

Italy ratifies telework agreement with Switzerland
Cross-border workers can telework up to 25% of hours
Tax status preserved for teleworking under threshold

Key facts

Cosa: Accordo di telelavoro tra Italia e Svizzera
Quando: Ratificato il 13 febbraio 2026
Dove: Lavoratori frontalieri in Ticino
Chi: Lavoratori frontalieri Italia-Svizzera
Importo: Fino al 25% delle ore lavorative in telelavoro
Scadenza: Linee guida operative nei prossimi mesi
Autorità: Ufficio delle contribuzioni DFE in Ticino

The Italian Parliament has given the final green light to the ratification of the agreement between Italy and Switzerland on teleworking for cross-border workers. The news, which arrived on February 13, 2026, marks a turning point for thousands of cross-border workers who travel to Ticino every day to work. The agreement, once fully operational, will define the rules for the taxation and social security contributions of workers who carry out part of their work from home, across the border. This positive vote represents a significant step forward after years of uncertainty and negotiations between the two countries.

Operational details

The agreement stipulates that cross-border workers can carry out up to 25% of their working hours in teleworking mode without affecting their tax status. This means that if a worker resides in Italy and works in Ticino, they will be able to work from home for up to a quarter of their time without losing the tax benefits provided for in the cross-border agreement. Exceeding this threshold could lead to a different taxation of income, with potential implications on the calculation of tax due in Italy and Switzerland. It is essential to carefully monitor the hours of teleworking carried out to avoid tax complications. The competent authorities, both in Italy and Switzerland (in Ticino, the Tax Office of the DFE), will provide further clarifications and operational guidelines in the coming months.

Key points

The ratification of the agreement is excellent news for cross-border workers in Ticino, who will benefit from greater flexibility in their work. However, it is essential to fully understand the tax and social security implications of teleworking. For this reason, we invite you to carefully monitor official communications and consult a tax advisor for a personalized assessment of your situation. And to always keep your net salary under control, we advise you to use our online calculator, updated with the latest tax regulations for cross-border workers. Calculate your net salary now and find out how much you are entitled to! Source: laRegione.ch, February 13, 2026.

Frequently Asked Questions

How long can I work from home as a Swiss-Italy border guard without losing tax benefits?: Up to 25% of your working time. Overcoming this threshold could result in a different tax on income in Italy and Switzerland.
What is the maximum number of working days per year that a Swiss-Italian cross-border commuter can work in Italy without affecting his or her status as a cross-border commuter?: According to the agreement, the limit is 25% of annual working hours, without specifications on working days, but in general a maximum of about 50 working days is considered in Italy, to be verified with the operational guidelines of the competent authorities.
How is the 25% teleworking rate calculated for Switzerland-Italy cross-border commuters?: 25% refers to total annual working hours. For example, if you work 2,000 hours a year, you can telecommute up to 500 hours without losing tax benefits. The count only includes the hours actually worked remotely in Italy.
What are the procedures for declaring teleworking hours for tax purposes?: You must record the hours of teleworking in the payroll of your Ticino employer and send a communication to the Tax Office of the DFE in Ticino. In Italy, these hours must be reported in the tax return, but do not involve additional taxation within the limit of 25%.
Can I telework from Italy for a Swiss employer without being considered an Italian worker for tax purposes?: Yes, as long as he does not exceed 25% of the annual working hours and maintains the status of cross-border commuter. Exceeding this limit could result in the application of Italian tax rules for extra hours.