Smartworking for Cross-Border Workers: Limits Approved (cross-border guide)

Di Valerie Linc · Published on

The Swiss Parliament has definitively approved the new rules on smartworking for cross-border workers, with limits and refunds exceeding 40 million francs.

Contesto

In brief Approval of the maximum limit of 60 days per year for remote work Cross-border workers will be able to work from home up to 60 days annually Allocations exceeding 40 million francs are planned ## Key facts - What: Final approval of regulations on remote work - When: Recently, through a decision by the Swiss Parliament - Where: Switzerland, applicable across all cantons - Who: Swiss parliamentarians, with involvement of industry associations - Amount: Estimated reimbursements exceeding 40 million francs The Swiss Parliament has given the final green light to the new rules on remote work for cross-border workers. The regulation establishes that cross-border commuters can work from home up to 60 days per year, a decision aimed at better regulating this increasingly established mode of work. The decision stems from the need to adapt regulations to changing working conditions, especially following the widespread adoption of remote work. The new legislation, approved with broad consensus, provides that cross-border workers can benefit from this arrangement without losing fiscal and social security advantages, provided they respect the 60-day limit. Additionally, over 40 million francs have been allocated in reimbursements to the cantons and border communities, as compensation for potential tax revenue losses. This measure seeks to support areas most affected by changes in working modalities and to ensure a balance between flexibility needs and fiscal oversight. The regulation applies to all cross-border workers residing in Italy and working in Switzerland, with clear procedures for certifying remote work days and monitoring compliance with the limits. The decision marks an important step in regulating cross-border employment, which involves thousands of workers da...

Dettagli operativi

Practical analysis The final approval of the smart working rules represents a significant change for cross-border workers who work in Switzerland, particularly in regions such as Ticino, where the phenomenon is widespread. Before this decision, the rules on remote work were less clear, leaving room for interpretations and possibilities of abuse. The new regulation sets a limit of 60 days per year for smart working, allowing workers to work from home for about two months. This limit is designed to balance flexibility with compliance with tax and social security regulations. For example, a cross-border worker who works in Switzerland and resides in Italy will be able to decide to do most of the work in person, but will also be able to opt for remote work in a more structured way, while respecting the established limit. The transfer of over 40 million francs is intended to compensate for any loss of tax revenue for border cantons, which often see their revenues decline with the increase in remote work. The distribution of these funds will be managed through agreements between the Swiss and Italian authorities, with constant monitoring to ensure that the resources are used correctly. Furthermore, this regulation could encourage a shift in workers' preferences, promoting a balance between in-person and remote work. Companies will be able to better plan their work policies, also taking into account the new opportunities for flexibility. The regulation also aims to reduce disputes between workers and tax authorities, thanks to clearer and more transparent procedures. Finally, this measure represents a step towards greater harmonisation of cross-border labour regulations, which involve thousands of workers and have direct impacts on taxation, the labour market and the daily...

Punti chiave

Action and procedures For cross-border workers who wish to benefit from the new smartworking regulations, it is important to follow certain operational procedures. First of all, they need to certify the days worked remotely, which can be done through self-declaration or via digital tools provided by companies or authorities. Maintaining an accurate record of remote working days versus in-office days is essential. Companies must communicate the days of smartworking performed by their employees to the tax authorities and chambers of commerce, to comply with limits and to access reimbursements. The procedure allows each cross-border worker to work remotely for a maximum of 60 days per year, with possible verification through random checks. For affected workers, it is advisable to consult their employer and local tax authorities to ensure procedures are followed and limits are not exceeded. Documentation, such as official attestations or reports, must be kept for potential inspections. To better monitor the implementation of these rules, digital tools and monitoring platforms have been made available, accessible through the official portals of Swiss and Italian authorities. It is important that cross-border workers regularly update their data and adhere to communication deadlines. Finally, it is recommended to consult the salary and tax calculator on the Frontaliere Ticino website to assess the impact of the new regulations on your income and taxes owed. Proper management of these procedures will ensure correct use of smartworking and enable access to the reimbursements provided.

Punti chiave

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Frequently Asked Questions
What is the maximum number of days allowed for approved remote work by the Swiss Parliament?
The maximum number of remote work days approved is 60 days per year. This regulation applies to cross-border workers who work in Switzerland and reside in Italy, and it was established to regulate the use of remote working.
How are reimbursements exceeding 40 million francs managed?
The reimbursements are intended to compensate for potential losses in tax revenue in the border cantons. Distribution will occur through agreements between Swiss and Italian authorities, with ongoing monitoring to ensure the proper use of the funds.
What procedures must cross-border workers follow to comply with the new regulations?
Workers need to certify their remote working days, keep accurate records, and report their days to the tax authorities. It is advisable to use digital tools and retain documentation for potential audits.

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