Which sections of Italian Redditi PF 2026 must a new cross-border worker fill?
Answered with official sources — Tax and withholding
Updated 11 August 2026
Answer
The new cross-border worker must fill at least: section RC (foreign employment income, code 4), section CE I-A (foreign tax credit), section RW (tax monitoring of Swiss bank accounts and 2nd pillar over €15,000), section RP for deductions (including line RP26 code 10 for the flat healthcare amount), and section AC if they own foreign real estate source: Redditi PF 2026 instructions, Agenzia Entrate. They are exempt from IVAFE on Swiss accounts but owe IVIE on Swiss real estate. Filing deadline is 30 September 2026 via Entratel/Fisconline; old cross-border workers do not file because taxation is Swiss-only.
Official sources
Other questions on this topic
- How does the €10,000 IRPEF exemption work for new cross-border workers?
Italian Law 13/06/2023 No. 83 art. 4 excludes the first €10,000 of Swiss employment income from the IRPEF tax base for «new» cross-border workers. The exemption was €10,000 in 2024 and is confirmed for tax year 2026. It cannot be combined with the inbound-workers regime.
- Where can I find a complete, up-to-date guide to cross-border worker taxation for 2026?
The Italy-Switzerland Agreement of 23/12/2020, in force since 1 January 2024 and ratified by Italian Law 83/2023, sets out two regimes: 'old' cross-border workers (Italian residents already working in Switzerland before 17/07/2023) remain…
- Does getting married or having children change the taxes I pay as a cross-border worker?
Yes, but the effect depends on your regime. For 'old' cross-border workers (taxed only in Switzerland), marital status and children affect which withholding-tax table the employer applies (single-earner married, dual-earner married, with dependent children).
- What are the 2026 withholding tax rates in Ticino?
Canton Ticino publishes yearly withholding-tax tables for singles (A), married single-earner (B), married dual-earner (C), single-parent (H) and minors with multiple employers (L). Rates are progressive and include cantonal, municipal and federal direct tax (IFD).
- How does withholding tax change for cross-border workers in Ticino from 2026?
From 1 January 2024 the new CH-IT cross-border agreement signed 23/12/2020 and ratified by Italian Law 13 June 2023 No. 83 is in force.
- What is the tax difference between «old» and «new» cross-border workers?
The watershed is 17 July 2023, the Agreement's entry into force. «Old» workers (employed in Ticino, Grigioni or Valais between 31/12/2018 and 17/07/2023 and residing within 20 km of the border) remain taxed only in Switzerland; Canton…
- How do rebates to Italian border municipalities work?
The 1974 CH-IT Agreement and the 2020 Agreement provide that Switzerland remits to Italian border municipalities (Lombardy, Piemonte) a share of withholding tax on «old» cross-border workers: 38.8% for 2024-2033, then 0%.
- Is the Swiss 13th-month bonus included in the Italian tax return?
Yes. For the new cross-border worker the 13th-month bonus is employment income under TUIR art. 51 and must be added to the IRPEF tax base in section RC.
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.