Totalisation of AVS and INPS contributions for Ticino border crossers (cross-border guide)

Context

In a nutshell

• The aggregation of AVS and INPS contributions for Ticino border workers is a complex process that requires the submission of an application to the competent offices
• The totalisation process is regulated by the Italy-Switzerland Double Taxation Convention of 9 December 1976
• The aggregation of AVS and INPS contributions for Ticino border workers is a process that requires the submission of an application to the competent offices

Key facts

• What: Totalisation of AVS and INPS contributions for Ticino border crossers
• When: 1 January 2024 (start of the New Frontier Agreement)
• Where: Competent offices
• Who: Ticino border guards
• Amount: Not specified

The process of aggregating AVS and INPS contributions for Ticino border workers is regulated by the Italy-Switzerland Double Taxation Convention of 9 December 1976. The Convention establishes the rules for the aggregation of AVS and INPS contributions for Ticino border workers and provides for the submission of an application to the competent offices.

How AVS and INPS contribution totalization works

The aggregation of AVS and INPS contributions for Ticino border workers is based on Article 1 of the Italy-Switzerland Double Taxation Convention of 9 December 1976, which provides that AVS and INPS contributions paid in Italy by a Ticino border worker may be aggregated with AVS contributions paid in Switzerland. This means that the frontier worker

Operational details

Total AVS and INPS contributions for Ticino border crossers

The aggregation of AVS and INPS contributions for Ticino border workers is a complex process that requires the presentation of specific documentation and the verification of their social security situation. Border workers must submit an application to the competent offices to obtain the aggregation of AVS and INPS contributions, which may have a significant impact on their social security situation.

The aggregation of AVS and INPS contributions is governed by the federal law of 17 June 2008, which provides for the possibility of aggregating the contributions paid in Switzerland and Italy for the calculation of the pension. The law provides that the aggregation of AVS and INPS contributions is only possible if the border worker has paid at least 5 years of contributions in both social security systems.

Border workers must check their social security situation and contact the relevant offices for further information. It is important to note that the totalization process is complex and requires the submission of specific documentation, such as:

• The documentation relating to the contributions paid in Switzerland and Italy
• The documentation relating to the pension situation of the border worker
• The documentation relating to the contribution aggregation requirements

To obtain the aggregation of AVS and INPS contributions, border workers must follow the following

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

What to do Ticino border workers working in Italy and residing in Switzerland should check their social security situation and contact the relevant offices for more information. It is important to submit an application to the competent offices to obtain the aggregation of AVS and INPS contributions. Border workers must send the required documentation and wait for the decision of the relevant offices. If you have any questions or need further information, please contact the relevant offices. # ## Totalisation of AVS and INPS contributions The totalisation of AVS and INPS contributions is mandatory for Ticino border workers working in Italy and residing in Switzerland. This means that they will have to submit an application to the relevant offices to obtain the aggregation of AVS and INPS contributions. Italian law provides that border workers must submit an application for totalisation of AVS and INPS contributions within one year from the date of commencement of work in Italy. If the application is not submitted within this deadline, the AVS and INPS contributions will not be totaled. # ## Concrete examples Let's imagine we have a border worker from Ticino who works in Italy and resides in Switzerland. This frontier worker worked in Italy for 5 years and contributed a total of 50,000 euros to INPS. He also contributed to the AVS in Switzerland for a total of €30,000. The total AVS and INPS contributions of this border worker could be 80,000 However, Italian law provides that border workers must submit an application for the aggregation of AVS and INPS contributions within one year from the date of commencement of work in Italy. If the application is not submitted within this deadline, the AVS and INPS contributions will not be totaled. # ## 📝 Required documentation Border workers must submit the following documentation to obtain the total of AVS and INPS contributions: ## # Example 📊 table | Year | AVS contributions | INPS contributions | | -- - | -- | -- - | | 2018 | 10,000 euros | 20,000 euros | | 2019 | 15,000 euros | 30,000 euros | | 2020 | 20,000 euros | 40,000 euros | | 2021 | 25,000 euros | 50,000 euros | | 2022 | 30,000 euros | 60,000 euros |