Are Swiss 2nd pillar buy-ins deductible in Italy? (cross-border guide)
Answered with official sources — Tax and withholding
Answer
The Italian tax treatment of a Swiss 2nd-pillar buy-in or voluntary contribution is not automatic: it must be checked against the type of contribution, tax year and supporting documents; a voluntary buy-in should not be treated as equivalent to mandatory LPP contributions withheld from payroll source: TUIR art. 10, Normattiva. For the Swiss treatment, verify the applicable procedure with the pension institution and tax authority. Before reporting it in box RP, confirm the position with a qualified Italian tax adviser.
Official sources
1Other questions on this topic
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