CMU (Glossary) | Frontaliere Ticino

The glossary provides clear, contextualised definitions of technical terms every cross-border worker encounters: fiscal acronyms (AVS, LPP, LAMal, IRPEF), administrative documents (CU, 730, Lohnausweis), and legal concepts (fiscal domicile, permanent establishment).

Each entry is written in accessible language and linked to the site's tools that use that concept, so you can go from definition to practical application in a single click.

Understanding these terms is crucial for reading Swiss payslips, Italian tax declarations, and official communications from both countries. If you need to see how a concept affects your net salary, use the Tax Simulator or Payslip Calculator directly from any glossary entry.

This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.

Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.