Cross-border within or over 20 km: what really changes

With the 2024 Italy-Switzerland tax agreement, the distance from the Swiss border has become a determining factor for new cross-border workers. The 20 km threshold draws a clear line between two different tax treatments.

Cross-border workers within 20 km

New cross-border workers residing within 20 km of the Swiss border benefit from the standard regime: 80% withholding tax in Switzerland and concurrent IRPEF taxation in Italy with EUR 10,000 allowance. With CHF 80,000 gross, annual net is approximately CHF 46'948.

Cross-border workers over 20 km

Those residing over 20 km from the border are not technically "cross-border workers" for tax purposes. Italy taxes the full income without allowance. With CHF 80,000 gross and residence over 20 km, net drops to approximately CHF 46'948.

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FAQ

How is the 20 km distance measured?
The distance is measured as the crow flies between the municipality of residence and the nearest Italy-Switzerland border, not by road.
Does the 20 km rule apply to old cross-border workers?
No, old cross-border workers (pre-2024) are not subject to the 20 km rule. It only applies to new cross-border workers.