What is the maximum teleworking limit allowed for Switzerland-Italy cross-border commuters without changes in tax status?

The limit is 25% of working time in a calendar year, since 1 January 2024 (40% applied only under the 2023 transitional arrangement). Up to 25%, telework salary is taxed as work performed in Switzerland; above 25%, the cross-border worker status under the agreement changes and taxation must be checked case by case.

What is the tax difference between 'old' and 'new' cross-border commuters in Switzerland-Italy after the teleworking agreement?

The 'old' cross-border workers (who worked as cross-border workers between December 31, 2018 and July 17, 2023) are taxed exclusively in Switzerland, which pays financial compensation (ristorni) to Italian border municipalities; the 'new' ones (who became cross-border workers after July 17, 2023) are subject to concurrent taxation: Switzerland levies at most 80% of the ordinary withholding tax and Italy taxes the income with a tax credit. The 25% telework limit applies to both.

How are teleworking days calculated towards the 25% limit with Switzerland?

Teleworking days are counted over the calendar year, including all days worked from home, even partially. For example, a cross-border worker who works 2 days a week remotely (about 40%) exceeds 25%, while one day a week (about 20%) stays below it: with 220 working days, 25% corresponds to about 55 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 25% teleworking threshold?

If telework exceeds 25% in the calendar year, the cross-border worker status under the agreement changes and the taxation of the salary must be checked case by case; the Protocol does not provide for any authorization. For social security, between 25% and 49.9% telework the worker remains insured in Switzerland only if the employer requests the A1 certificate.

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 25%. Many Ticino companies adopt automatic tracking systems, but it is useful for the cross-border commuter to keep a personal register to avoid disputes.

Frontalieri Telework: Green Light from Rome, What Changes Now

Di Marco Ferrari · Published on 18 February 2026 · Updated on 25 September 2026

View of Lake Lugano from a remote work station, symbolizing the new agreement for cross-border workers

The Italian Parliament has ratified the telework agreement up to 25%. Let's look at the tax and practical implications for 'new' and 'old' cross-border workers in Ticino.

Context

TL;DR

Italy ratifies telework agreement with Switzerland for cross-border workers.
Since 1 January 2024, workers can telework up to 25% of their working time in a calendar year without changing their cross-border worker status.
Above 25%, the cross-border worker status changes and taxation must be checked case by case.
Old and new cross-border workers have different tax regimes.

Key facts

Agreement dates: ratification law no. 217 of 29 December 2025; Protocol in force since 9 February 2026, applicable from 1 January 2024
Who is affected: cross-border workers between Italy and Canton Ticino
Telework threshold: 25% of working time in a calendar year (40% applied only under the transitional arrangement from 1 February to 31 December 2023)
Taxation: up to 25%, the salary is taxed as work performed in Switzerland at the employer, under each worker's regime
Old cross-border workers: taxed exclusively in Switzerland, with financial compensation (ristorni) paid to Italian border municipalities
New cross-border workers: concurrent taxation: Switzerland levies at most 80% of the ordinary withholding tax, Italy taxes the income with a tax credit
Exceeding the threshold: above 25%, the cross-border worker status under the agreement changes and taxation must be checked case by case
Monitoring: shared responsibility between employee and employer

It is a historic day for tens of thousands of workers. The Italian Parliament gave the final green light to ratify the agreement with Switzerland regulating telework for cross-border workers (frontalieri): 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, 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 agreement stipulates that cross-border workers can carry out their work from their homes in Italy for up to 25% of their working time in a calendar year without this changing their cross-border worker status. In other words, for tax purposes the telework days count as work performed at the employer's premises in Chiasso, Lugano, or Bellinzona: the salary remains taxed exclusively in Switzerland for old cross-border workers and under concurrent taxation for new ones.

"Rome says yes to the ratification and execution of the agreement with Switzerland"

This legal certainty is fundamental. It allows companies in Canton Ticino to plan their smart working policies for the long term, offering flexibility and attracting talent. For workers, it translates into a better work-life balance, less time spent in queues at the Brogeda or Ponte Tresa border crossings, and significant savings on transport costs.

Operational details

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 25% threshold: the number not to exceed

The core of the regulation is the 25% threshold, applied since 1 January 2024: 40% applied only under the transitional arrangement from 1 February to 31 December 2023. As long as the percentage of telework does not exceed this limit in the calendar year, the cross-border worker status does not change and telework salary is taxed like salary for work performed in Switzerland, under each worker's (old or new) regime. 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 25% of their time, different rules apply: the cross-border worker status under the agreement changes, and the taxation of the salary must be checked case by case.

📊 Distinction between 'old' and 'new' frontalieri:

'Old' frontalieri (those who worked as cross-border workers in Ticino, Graubünden or Valais between December 31, 2018 and July 17, 2023): For them, the regime of exclusive taxation in Switzerland, with financial compensation (ristorni) paid to Italian border municipalities, remains valid. The Protocol expressly includes them, ensuring that working from home up to 25% does not alter this privileged status.
'New' frontalieri (those who became cross-border workers after July 17, 2023): These workers are already subject to the new tax agreement, which provides for concurrent taxation. Switzerland levies a withholding tax of at most 80% of the ordinary tax, and Italy taxes the total income, eliminating double taxation with a tax credit. For them too, above 25% the cross-border worker status changes and taxation must be checked case by case.

Therefore, precise monitoring of days worked remotely is essential and will become a shared responsibility between the employee and the employer.

Key points

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 25% threshold in the calendar year.

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

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, point 2.2 and Article II (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); Italian Ministry of Economy and Finance, release of 28 November 2023 on the 25% rule and the 2023 transitional arrangement (https://www.mef.gov.it/inevidenza/Frontalieri-accordo-Italia-Svizzera-telelavoro-fino-al-25-dal-1-gennaio-2024/); Agreement between Switzerland and Italy of 23 December 2020, Articles 3 and 9 (https://www.fedlex.admin.ch/eli/cc/2023/410/it); FSIO, Telework (https://www.bsv.admin.ch/de/telearbeit).

Frequently Asked Questions

What is the maximum teleworking limit allowed for Switzerland-Italy cross-border commuters without changes in tax status?: The limit is 25% of working time in a calendar year, since 1 January 2024 (40% applied only under the 2023 transitional arrangement). Up to 25%, telework salary is taxed as work performed in Switzerland; above 25%, the cross-border worker status under the agreement changes and taxation must be checked case by case.
What is the tax difference between 'old' and 'new' cross-border commuters in Switzerland-Italy after the teleworking agreement?: The 'old' cross-border workers (who worked as cross-border workers between December 31, 2018 and July 17, 2023) are taxed exclusively in Switzerland, which pays financial compensation (ristorni) to Italian border municipalities; the 'new' ones (who became cross-border workers after July 17, 2023) are subject to concurrent taxation: Switzerland levies at most 80% of the ordinary withholding tax and Italy taxes the income with a tax credit. The 25% telework limit applies to both.
How are teleworking days calculated towards the 25% limit with Switzerland?: Teleworking days are counted over the calendar year, including all days worked from home, even partially. For example, a cross-border worker who works 2 days a week remotely (about 40%) exceeds 25%, while one day a week (about 20%) stays below it: with 220 working days, 25% corresponds to about 55 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 25% teleworking threshold?: If telework exceeds 25% in the calendar year, the cross-border worker status under the agreement changes and the taxation of the salary must be checked case by case; the Protocol does not provide for any authorization. For social security, between 25% and 49.9% telework the worker remains insured in Switzerland only if the employer requests the A1 certificate.
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 25%. Many Ticino companies adopt automatic tracking systems, but it is useful for the cross-border commuter to keep a personal register to avoid disputes.