Frontier with double work: caught by cameras (cross-border guide)

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An Italian municipal employee worked in Ticino during working hours. Framed by the Guardia di Finanza thanks to videos and telephone data.

Context

In Brief

  • A municipal employee was working in Ticino while on duty in Italy
  • Caught through the intersection of surveillance camera footage and phone call data
  • Confirmed 18 episodes of unjustified absence and fraud against the State

Key Facts

  • What: Employment fraud and false attendance attestations
  • When: During the investigation period (repeated over time)
  • Where: Alto Varesotto (Italy) and Canton Ticino (Switzerland)
  • Who: Guardia di Finanza of Luino and municipal employee
  • Amount: The amount of the fraud has not yet been specified

The officers of the Luino Company identified a municipal employee from an Alto Varesotto municipality who, although formally on duty with the Italian public administration, systematically carried out another job activity across the border in Swiss territory. The man, responsible for public green maintenance for his own administration, devised a structured system to leave his workplace after clocking in properly. According to investigations by the Guardia di Finanza of Varese, the employee reached the town hall in a service vehicle of the entity to attest his presence, parked in the municipal warehouse, and then left in his private car to head toward Canton Ticino.

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Operational details

The news event raises important questions about the management of permits and the legality of the labor market in the Canton of Ticino. A worker operating in Switzerland must possess the necessary authorizations and comply with current regulations regarding social security and taxation. In Switzerland, the labor market control system is strict and involves various entities to ensure there are no distortions or cases of undeclared work. Even if the employee in question was formally employed in Italy, their activity in Ticino must adhere to Swiss rules, including deductions for social security contributions such as AVS/AI and LPP, if thresholds are exceeded.

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Key points

To avoid encountering irregularity issues, every worker intending to perform dual activities between Italy and Switzerland must follow precise procedures. First, it is necessary to verify that the main employment contract does not contain exclusivity or non-compete clauses prohibiting a second job. In the case of public employees, regulations are usually very restrictive and require explicit authorizations that are rarely granted for continuous activities abroad. In Switzerland, any new activity must be notified to the competent cantonal authorities to obtain or update the work permit.

Procedure for regularizing the second job

Anyone wishing to pursue a legitimate working path in Ticino must follow these steps: 1. Verify contractual compatibility with the current employer. 2. Notify the employment to the cantonal migration office to obtain the G permit. 3. Ensure that the Swiss employer correctly applies withholding tax and pays the mandatory social contributions (AVS/AI/IPG and AD/AC). 4. Declare the income earned abroad in the Italian tax return, possibly benefiting from the tax credit to avoid double taxation, as provided by the 1976 Convention. 5. Monitor the exemption thresholds set by the New Frontier Workers Agreement of 2020, effective from January 1, 2024.

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Frequently Asked Questions
What is the risk of a border worker doing undeclared double work?
A worker in this situation risks criminal complaints for fraud and false attestations, as happened in the case of Alto Varesotto. In addition to the criminal consequences, there are heavy administrative and tax penalties in both Italy and Switzerland. In Italy, the Revenue Agency can request the payment of evaded taxes with interest and penalties, while in Switzerland the employer and the employee could be fined for violation of labour market rules and mandatory social insurance.
Is it possible to work legally in Switzerland if you already have a job in Italy?
Yes, as long as the main contract allows it and all bureaucratic procedures are followed. You need to obtain a Swiss work permit (usually the G permit) and make sure that both employers are aware of the situation. Taxally, Swiss income will be subject to tax at source in Switzerland, but must be reported in the Italian tax return, where the deductibles provided for will apply (10,000 euros for new frontier workers according to the 2020 agreement).
How were the 18 episodes of absence discovered in the aforementioned case?
Luino's Guardia di Finanza used a technology-based crossover method. The images of the video surveillance cameras of the border municipalities were analyzed to track the passage of the employee's private car. These data were then compared with the telephone records, which confirmed the position of the man in Swiss territory during the hours in which he was officially on duty at the Italian municipality, allowing to accurately ascertain each individual violation.

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