Are Swiss 2nd pillar buy-ins deductible in Italy? (cross-border guide)
Answered with official sources — Tax and withholding
Updated 11 August 2026
Answer
Voluntary buy-ins to the Swiss 2nd pillar (LPP Einkauf) are only partially deductible for the new cross-border worker: Italian TUIR art. 10 does not expressly allow LPP contributions exceeding the mandatory minimum as deductible charges source: Agenzia Entrate, Ruling 471/2022. They remain deductible in Switzerland via the NOV procedure (deductible charge under LHID art. 89). The new worker may still report mandatory LPP contributions withheld from salary in RP up to TUIR art. 10 limit (€5,300/year). Voluntary buy-ins are therefore mostly advantageous to «old» workers not subject to Italian IRPEF.
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.