How long can I work from home as a Swiss-Italy cross-border worker 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: with 220 working days, it corresponds to about 55 days of telework from home in Italy.

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?

There is no procedure for declaring telework hours: neither the Protocol nor the 2020 Agreement requires telework days to be reported to the tax administration, and the automatic exchange of information (Art. 7 of the Agreement) does not include them. There are two documented obligations: between 25% and 49.9% telework, your employer requests the A1 certificate so that you remain insured in Switzerland; in Ticino, if the employment ends during the year, your employer certifies at your request the telework days already worked (Art. 5a of the Ticino withholding tax regulation). Keeping a record of your telework days is still advisable.

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

Yes, as long as you do not exceed 25% of annual working hours and keep your cross-border worker status. Above 25%, the cross-border worker status under the agreement changes and taxation must be checked case by case.

Teleworking: Italy Ratifies Agreement with Switzerland

By Redazione Frontaliere Ticino (AI-generated text) · Published on 18 February 2026 · Updated on 25 September 2026

Laptop overlooking Lake Lugano, displaying a financial chart. Symbolizes cross-border teleworking between Italy and Switzerland.

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: ratification law no. 217 of 29 December 2025; Protocol in force since 9 February 2026, applicable from 1 January 2024
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: Law no. 217 of 29 December 2025 was published in the Official Gazette on 19 January 2026, and the Protocol entered into force on 9 February 2026, as the Federal Council announced on 13 February 2026. The news marks a turning point for thousands of cross-border workers who travel to Ticino every day to work. The Protocol, applicable from 1 January 2024, settles on a lasting basis the taxation of workers who carry out part of their work from home, across the border; social security contributions follow instead the multilateral framework agreement on cross-border telework, which applies to Italy from 1 January 2024. 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. Official sources: Swiss Federal Council, press release of 13 February 2026 on the entry into force of the protocol (https://www.admin.ch/en/newnsb/KIyFJwwqspqaOcHDaT7u0); text of the amending protocol (https://www.newsd.admin.ch/newsd/message/attachments/88035.pdf); Fisco Oggi (Agenzia delle Entrate), ratification by Law No. 217 of 29 December 2025 (https://www.fiscooggi.it/portale/-/accordo-frontalieri-italia-svizzera-ratificato-l-aggiornamento-sul-telelavoro); FSIO, Telework (https://www.bsv.admin.ch/de/telearbeit); Canton Ticino, DFE, press release of 13 January 2025 on the certificate of telework days (https://www4.ti.ch/tich/area-media/comunicati/dettaglio-comunicato?NEWS_ID=247871); Ticino tax administration, automatic exchange of information (https://www4.ti.ch/fileadmin/DFE/DC/DOC-IF/nuovo_accordo/Scambio_automatico_di_informazioni_CH-I.pdf).

Frequently Asked Questions

How long can I work from home as a Swiss-Italy cross-border worker 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: with 220 working days, it corresponds to about 55 days of telework from home in Italy.
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?: There is no procedure for declaring telework hours: neither the Protocol nor the 2020 Agreement requires telework days to be reported to the tax administration, and the automatic exchange of information (Art. 7 of the Agreement) does not include them. There are two documented obligations: between 25% and 49.9% telework, your employer requests the A1 certificate so that you remain insured in Switzerland; in Ticino, if the employment ends during the year, your employer certifies at your request the telework days already worked (Art. 5a of the Ticino withholding tax regulation). Keeping a record of your telework days is still advisable.
Can I telework from Italy for a Swiss employer without being considered an Italian worker for tax purposes?: Yes, as long as you do not exceed 25% of annual working hours and keep your cross-border worker status. Above 25%, the cross-border worker status under the agreement changes and taxation must be checked case by case.