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.

Who qualifies for the transitional regime in Article 9?

Article 9’s transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the limit for income referred to in Article 1(175) of Law 147/2013, not a general allowance. [FTA factsheet](https://www.estv.admin.ch/dam/it/sd-web/Zbr5Jb-40aYm/int-laender-it-faktenblatt-faqs-it.pdf) · [Agreement, Article 9](https://www.fedlex.admin.ch/eli/cc/2023/410/en) · [Normattiva, Article 4](https://www.normattiva.it/atto/caricaDettaglioAtto?atto.articolo.numero=4&atto.codiceRedazionale=23G00087&atto.dataPubblicazioneGazzetta=2023-06-30&bloccoAggiornamentoBreadCrumb=true&classica=true&dataVigenza=09%2F09%2F2026&generaTabId=true&tipoDettaglio=singolavigenza&title=lbl.dettaglioAtto).

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.

Frontier with double work: caught by cameras

By Redazione Frontaliere Ticino (AI-generated text) · Published on 12 July 2026 · Updated on 8 October 2026

Border between Italy and Switzerland with vehicles and mountains

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.

The Stalking and Discovery Dynamics

The investigations involved observation, stakeouts, and follow-ups, which allowed reconstructing the man's repeated behavior. Once across the border, the worker served a company based in Ticino, while in Italy he appeared to be working regularly for the public administration. To confirm suspicions, investigators used cross-referencing of images from surveillance systems installed in neighboring municipalities and analysis of phone data. This comparison precisely mapped the subject's movements during working hours, leading to the confirmation of 18 episodes of unjustified absence. The man was reported for the crimes of false attestations of presence at work and fraud against the State. This case highlights the indirect cooperation between territorial monitoring and cross-border flow surveillance, in a context where undeclared dual employment can lead to serious legal consequences. For those working regularly between the two countries, it is essential to correctly know one's position using tools like the salary calculator to verify the compliance of their income.

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.

Implications for the Swiss labor market

The case of the municipal employee highlights how monitoring flows involves not only fiscal aspects but also the legality of work performances. Ticino companies hiring personnel must ensure that employees are compliant with employment notifications and work permits (permit G for cross-border workers). If a Swiss employer employs a person who is simultaneously serving in another foreign administration, complications regarding civil liability and insurance coverage may arise, such as those managed by SUVA or other health insurance funds. Furthermore, the issue of double taxation remains a fundamental pillar: for income earned in Switzerland, withholding tax is directly deducted in the canton of employment. However, failure to declare secondary activities can lead to hefty sanctions from the Italian Revenue Agency and Swiss canton authorities. Those wishing to explore proper management of tax obligations can consult the dedicated section on tax declaration. Transparency is the only way to prevent a earning opportunity from turning into a criminal offense with repercussions on professional career in both countries.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

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.

Failure to comply with these steps not only exposes individuals to criminal charges, as happened in the case of the Alto Varesotto, but also jeopardizes the right to future pension benefits or unemployment allowances. For those seeking new transparent and secure professional opportunities, it is possible to consult the job listings available for the Swiss territory. Contractual regularity is the best guarantee for a peaceful cross-border career. If you have doubts about your payslip or the deductions applied, use our salary calculator for a detailed and up-to-date analysis according to current regulations.

Source: cdt.ch

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.
Who qualifies for the transitional regime in Article 9?: Article 9’s transitional regime applies only to workers who meet the Agreement’s definition and worked in Graubünden, Ticino or Valais between 31 December 2018 and 17 July 2023; covered employment income is taxable exclusively in Switzerland. The ordinary regime applies in other cases, with Italian taxation and credit for Swiss tax where applicable. The €10,000 in Article 4 of Law 83/2023 is only the limit for income referred to in Article 1(175) of Law 147/2013, not a general allowance. FTA factsheet · Agreement, Article 9 · Normattiva, Article 4.
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.