Frontalieri Telework: Green Light from Rome, What Changes Now (cross-border guide)

Di Valerie Linc · Published on

The Italian Parliament has ratified the telework agreement up to 40%. Let's look at the tax and practical implications for 'new' and 'old' cross-border workers in Ticino.

Contesto

TL;DR - Italy ratifies telework agreement with Switzerland for cross-border workers. - Workers can telework up to 40% of their time without changing tax status. - Exceeding 40% triggers partial taxation in Italy to avoid double taxation. - Old and new cross-border workers have different tax regimes. ## Key facts - Data accordo: 13 febbraio 2026 - Soggetti coinvolti: Lavoratori frontalieri tra Italia e Canton Ticino - Soglia telelavoro: 40% del tempo di lavoro annuo - Tassazione: Salario tassato esclusivamente in Svizzera se sotto soglia - Vecchi frontalieri: Regime fiscale privilegiato con rimborso tasse - Nuovi frontalieri: Tassazione concorrente: 80% Svizzera, 100% Italia - Superamento soglia: Italia tassa parte di reddito per giorni oltre 40% - Monitoraggio: Responsabilità condivisa tra dipendente e datore di lavoro It is a historic day for tens of thousands of workers. On February 13, 2026, the Italian Parliament gave the final green light to ratify the agreement with Switzerland regulating telework for cross-border workers (frontalieri). The news, reported by 'laRegione', ends a long period of uncertainty and transitional regimes that began during the pandemic emergency and continued through extensions and negotiations. This formal step in Rome was the last missing piece to make structural a work arrangement that has revolutionized the daily lives of those who commute between Lombardy, Piedmont, and the Canton of Ticino. The agreement, already approved by the Swiss counterpart, introduces a clear and permanent legal framework, eagerly awaited by both employees and Ticino-based companies, from Lugano to Mendrisio. ## What does 'final green light' mean? It means that working from home for frontalieri is no longer a tolerated exception but a regulated right. The...

Dettagli operativi

The telework agreement builds upon the two different tax systems governing frontalieri, creating a precise but complex regulatory framework that requires attention. It is crucial to understand how the new rules apply to your personal situation. ## The 40% threshold: the number not to exceed The core of the regulation is the 40% threshold. As long as the percentage of telework does not exceed this limit on an annual basis, nothing changes from a tax perspective: the taxing right remains entirely with Switzerland. But what happens if you exceed it, even by a single day? ⚠️ Warning about exceeding the threshold: If a cross-border worker works from home for more than 40% of their time, different rules apply. Switzerland will retain the right to tax the entire salary, but Italy will acquire the right to tax the portion of income corresponding to the days worked remotely. In this scenario, to avoid double taxation, Italy will grant a tax credit for the taxes already paid in Switzerland. 📊 Distinction between 'old' and 'new' frontalieri: - 'Old' frontalieri (those who worked in Ticino before July 17, 2023): For them, the regime of exclusive taxation in Switzerland with the return of tax refunds (ristorni) to Italian border municipalities remains valid. The telework agreement applies fully, ensuring that working from home up to 40% does not alter this privileged status. - 'New' frontalieri (hired after July 17, 2023): These workers are already subject to the new tax agreement, which provides for concurrent taxation. Switzerland taxes 80% of the income at source, and Italy taxes the total income, eliminating double taxation. For them, exceeding the 40% threshold does not change the basic mechanism but modifies the allocation of taxable income between the two states. Theref...

Punti chiave

With the final ratification, the ball is now in the court of those directly involved: workers and companies. It is time to act with awareness to make the most of the opportunities offered by this new regulatory stability, avoiding unpleasant surprises during tax season. ## Practical Advice for Frontalieri 💡 Here is a checklist of actions to take immediately: - Check your employment contract: Ensure it contains a clear clause on telework or request an addendum specifying the maximum percentage allowed, in line with the agreement. - Talk to the Human Resources department: Clarify company policies on recording telework days. Many Ticino companies are adopting specific software to track remote attendance. - Keep a personal log: Don't rely solely on the company. Meticulously record every day you work from home. This will be useful in case of audits by the Italian Revenue Agency (Agenzia delle Entrate). - Plan ahead: If you anticipate needing more flexibility during a certain period, discuss it with your manager to avoid the risk of exceeding the 40% annual threshold. This new era of flexibility and legal certainty could have a direct impact on your purchasing power. Fewer transportation costs and more free time are tangible benefits, but it is crucial to have a clear picture of your salary. With the new rules in effect, it's the perfect time for a check-up. Use our net salary calculator to see exactly how much you have left in your pocket each month and plan your finances with greater precision. Source: laRegione, 02/13/2026

Punti chiave

[{"q":"What is the maximum teleworking limit allowed for Switzerland-Italy cross-border commuters without changes in tax status?","a":"The limit is 40% of the annual working time. Exceeding this limit involves the taxation of the portion of income corresponding to the days of teleworking also in Italy, with a tax credit for taxes already paid in Switzerland."},{"q":"What is the tax difference between 'old' and 'new' cross-border commuters in Switzerland-Italy after the teleworking agreement?","a":"The 'old' cross-border workers (hired before 17 July 2023) enjoy exclusive taxation in Switzerland with rebate transfers, while the 'new' (hired later) are subject to concurrent taxation (80% in Switzerland, 100% in Italy with tax credit)."},{"q":"How are teleworking days calculated towards the 40% limit with Switzerland?","a":"Teleworking days are counted on an annual basis, including all days worked from home, even partially. For example, if a cross-border worker works 2 days a week remotely, in a year he exceeds 40% (about 104 days out of 260 working days). It is advisable to record each day through company software or a personal calendar to avoid errors."},{"q":"What happens if a Ticino employer does not comply with the 40% teleworking threshold?","a":"If the employer exceeds the 40% limit without authorization, the cross-border worker risks having double taxation applied: Switzerland for the entire salary and Italy for the excess portion. In this case, Italy grants a tax credit for taxes already paid in Switzerland, but the procedure is complex and could lead to penalties."},{"q":"Are cross-border commuters free to choose the days they want to work from home or do they have to stick to a schedule?","a":"There is no mandatory scheduling, but it is the responsibility of the...

Frequently Asked Questions
What is the maximum teleworking limit allowed for Switzerland-Italy cross-border commuters without changes in tax status?
The limit is 40% of the annual working time. Exceeding this limit involves the taxation of the portion of income corresponding to the days of teleworking also in Italy, with a tax credit for taxes already paid in Switzerland.
What is the tax difference between 'old' and 'new' cross-border commuters in Switzerland-Italy after the teleworking agreement?
The 'old' cross-border workers (hired before 17 July 2023) enjoy exclusive taxation in Switzerland with rebate transfers, while the 'new' (hired later) are subject to concurrent taxation (80% in Switzerland, 100% in Italy with tax credit).
How are teleworking days calculated towards the 40% limit with Switzerland?
Teleworking days are counted on an annual basis, including all days worked from home, even partially. For example, if a cross-border worker works 2 days a week remotely, in a year he exceeds 40% (about 104 days out of 260 working days). It is advisable to record each day through company software or a personal calendar to avoid errors.
What happens if a Ticino employer does not comply with the 40% teleworking threshold?
If the employer exceeds the 40% limit without authorization, the cross-border worker risks having double taxation applied: Switzerland for the entire salary and Italy for the excess portion. In this case, Italy grants a tax credit for taxes already paid in Switzerland, but the procedure is complex and could lead to penalties.
Are cross-border commuters free to choose the days they want to work from home or do they have to stick to a schedule?
There is no mandatory scheduling, but it is the responsibility of the worker and employer to monitor telecommuting days not to exceed 40%. Many Ticino companies adopt automatic tracking systems, but it is useful for the cross-border commuter to keep a personal register to avoid disputes.

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