Franchigia (Glossary) (cross-border guide)

Definition and explanation of Franchigia for cross-border workers (Switzerland–Italy): meaning, context, and practical impact.

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.

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.

Frequently asked questions

What is the €10,000 exemption for new cross-border workers?
Under the new 2026 tax agreement, cross-border workers hired from 17 July 2023 benefit from a €10,000 exemption: the first €10,000 of income converted to euros is not taxed in Italy. IRPEF is paid only on the amount exceeding the exemption. According to Elena Colombo, international tax accountant: 'The exemption is applied automatically in the tax return and represents a tangible benefit for all new cross-border workers'.
Chi può usufruire della franchigia €10.000?
Ne beneficiano i nuovi frontalieri, ossia i lavoratori assunti in Svizzera dal 17 luglio 2023 che risiedono entro 20 km dal confine svizzero. I vecchi frontalieri (stesso requisito geografico ma assunzione anteriore) non ne hanno bisogno perché restano in regime di tassazione esclusiva svizzera fino al 2033 e non pagano IRPEF sul reddito svizzero.
Come si applica in pratica la franchigia in dichiarazione?
In dichiarazione dei redditi (Modello Redditi PF o 730), la franchigia si indica nel quadro RC riducendo il reddito imponibile svizzero di €10.000. L'operazione è automatica nei software CAF/commercialisti aggiornati. Se il reddito svizzero annuo è inferiore a €10.000, non si paga IRPEF sulla parte lavoro dipendente svizzero.
La franchigia vale anche per la tredicesima e i bonus?
Sì. La franchigia si applica sul reddito complessivo da lavoro dipendente svizzero dichiarato in un anno fiscale, quindi include stipendio base, tredicesima, bonus, gratifiche e indennità tassabili. Non si applica invece ai redditi di capitale, a quelli da fabbricati o ai riscatti del 2° pilastro LPP, che seguono regole proprie.
Se vivo oltre 20 km dal confine posso usare la franchigia?
No. La franchigia €10.000 è riservata ai frontalieri che risiedono nei comuni italiani entro 20 km dal confine svizzero. Chi vive oltre 20 km non è considerato frontaliere ai sensi dell'accordo e paga l'IRPEF italiana sul reddito svizzero secondo le regole ordinarie, senza esenzioni né tassazione concorrente.