How do I compute the tax credit on Swiss tax already paid? (cross-border guide)
Answered with official sources — Tax and withholding
Updated 11 August 2026
Answer
Italian TUIR art. 165 and the CH-IT Convention of 1976 source: Fedlex SR 0.672.945.41 govern the foreign-tax credit. The new cross-border worker adds to the IRPEF tax base the Swiss gross income converted at the yearly ECB average rate, applies IRPEF and regional surtaxes, then credits the lower of (a) Swiss withholding actually withheld and (b) the IRPEF share proportional to foreign income, capped at 80% from 2024 source: L. 83/2023 art. 3. The Swiss Lohnausweis and withholding receipts are the evidence. In the Redditi form, section CE I-A. Any excess credit over Italian tax due is not refundable.
Official sources
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The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.