Is the Swiss 13th-month bonus included in the Italian tax return? (cross-border guide)
Answered with official sources — Tax and withholding
Answer
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 source: Redditi PF 2026 instructions. If paid with the December payslip, Swiss withholding uses the annualised table; the EUR equivalent is converted at the yearly ECB average (cash basis). The foreign tax credit concerns Swiss withholding, up to the IRPEF share proportional to foreign income. One-off premiums and extraordinary bonuses also go in the return and do not enjoy Italian preferential regimes. For «old» workers, the 13th-month is Swiss-only and does not enter the Italian return.
Official sources
1Other questions on this topic
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The status requires residence in a municipality on the official list, whose territory falls at least partly within the 20 km zone, work in the cantons of GR, TI or VS, and returning home in principle daily, with a tolerance of 45 days a year for work reasons.
- How do I compute the tax credit on Swiss tax already paid?
Italian TUIR art. 165 (from 2027 art. 185 Legislative Decree 117/2026) and the CH-IT Convention of 1976 govern the foreign-tax credit.
- Are Swiss 2nd pillar buy-ins deductible in Italy?
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…
- Is there a €3,000 flat healthcare deduction for cross-border workers?
No, it does not appear in the rules on cross-border workers. Art. 5 of Italian Law 83/2023 (from 2027 art. 218 Legislative Decree 117/2026) concerns mandatory contributions to sector early-retirement schemes, deductible in the documented amount.
- Which sections of Italian Redditi PF 2026 must a new cross-border worker fill?
The new cross-border worker fills at least section RC (foreign employment income, code 4, with the exempt share in line RC5) and section CE (foreign tax credit).
- How does the €10,000 IRPEF exemption work for cross-border workers?
The exemption comes from art. 1 para. 175 of Italian Law 147/2013, with the limit set by art. 4 of Law 83/2023: the exempt share of employment income earned abroad in a border zone or neighbouring country, continuously and as the sole…
- 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 17/07/2023, applicable from 1 January 2024 and ratified by Italian Law 83/2023, sets out two regimes: 'old' cross-border workers (Italian residents who meet art. 9, having…
- 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).