accordo Frontalieri (Glossary) (cross-border guide)
Cross-border agreement 1974 — Italy-Switzerland tax convention of 1974 that exempted cross-border workers from Italian taxation. Replaced from 2024.
By Frontaliere Ticino Editorial Team
In short
Example: Until 2023: salary taxed ONLY in Switzerland. From 2024: concurrent taxation for new cross-border workers.
On Italian documents the term reads «Accordo frontalieri 1974»: Convenzione fiscale Italia-Svizzera del 1974 che esentava i frontalieri dalla tassazione italiana. Sostituita dal 2024.
The same concept in the site's other languages: German «Grenzgängerabkommen 1974», French «Accord frontaliers 1974».
The glossary provides clear, contextualised definitions of technical terms every cross-border worker encounters: fiscal acronyms (AVS, LPP, LAMal, IRPEF, INPS), administrative documents (CU, Modello 730, Lohnausweis, U1 Form), and legal concepts (fiscal domicile, permanent establishment, quasi-resident, concurrent taxation).
Each entry is written in accessible language and linked to the site's tools that use that concept. For example, from the definition of "withholding tax" you can access the payslip simulator directly, and from the "LPP" entry the pension calculator. This approach transforms the glossary from a simple dictionary into a practical navigation hub.
Understanding these terms is crucial for reading Swiss payslips, Italian tax declarations, official communications from the Ticino tax division, and letters from the Italian Revenue Agency. Bilingual terminology (Italian-German and Italian-French) also helps with direct communications to Swiss authorities.
The glossary also covers terminological differences between the Swiss and Italian systems: for example, "contributi sociali" in Italy corresponds to "Sozialabzüge" in Switzerland; "certificazione unica" (CU) is the Italian equivalent of the Swiss "Lohnausweis"; and "pensione di vecchiaia INPS" has its counterpart in the Swiss first-pillar AVS/AHV. These correspondences prevent confusion in cross-border documents.
Entries are regularly updated based on legislative changes, cantonal regulation amendments, and the most frequent questions from the cross-border worker community. Each term includes references to official regulatory sources (federal laws, bilateral agreements, AFC circulars) to enable independent further research.