Border taxation 2026: the new rules after the tax agreement (cross-border guide)
Find out how the taxation for border workers changes from 2026 with the new tax agreement between Switzerland and Italy.
Contesto
In brief - New tax rules for frontier workers from 2026 - Differences between old and new frontier workers - Tax exemption and credit with hypothetical scenarios ## Key facts - What : New tax rules for frontier workers - When: From 1 January 2026 - Where: Switzerland and Italy - Who: Frontier workers working in Switzerland and residing in Italy - Amount: Variable tax exemption and credit From 1 January 2026, the new tax rules for frontier workers working in Switzerland and residing in Italy will come into force. These rules were defined by the new tax agreement signed on 23 December 2020 and entered into force on 1 January 2024. The main novelties concern the differences between old and new frontier workers, the exemption and the tax credit. ### Differences between old and new frontier workers Frontier workers who started working in Switzerland before 1 January 2024 are considered 'old frontier workers' and will continue to be taxed according to the previous rules. The 'new frontier workers', on the other hand, those who started working from 1 January 2024 onwards, will be subject to the new tax rules. ### Deductible and tax credit Deductible is the amount exempt from taxation in Italy. For new frontier workers, the deductible has been increased, which means that a larger part of their income will not be taxed in Italy. The tax credit, on the other hand, is the amount that can be deducted from the taxes due in Switzerland.
Dettagli operativi
Practical analysis of the new tax rules The new tax rules for frontier workers will have a significant impact on their taxation. To better understand how they work, it is useful to make some hypothetical scenarios. ### Scenario 1: Middle-income frontier A middle-income frontier could benefit more from the new deductible. For example, if it was previously taxed on an income of CHF 50,000, with the new deductible it could only be taxed on CHF 45,000, thus saving on Italian taxes. ### Scenario 2: High-income border workers For a higher-income border worker, the tax credit could be more advantageous. For example, if you previously paid 10,000 CHF in taxes in Switzerland, with the new tax credit you could deduct 2,000 CHF, thus reducing your overall tax burden. ### Comparison with the previous situation Before the new tax agreement, frontier workers were taxed in both Switzerland and Italy, with no possibility of deducting taxes paid in one country from the other. With the new rules, however, there is greater coordination between the two tax systems, which should reduce the risk of double taxation. ## Useful tools to protect your net income To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.
Punti chiave
What to do to adapt to the new tax rules To adapt to the new tax rules, frontier workers should follow some practical steps. Here is a step-by-step guide: ### Step 1: Status verification The first step is to check whether you are considered 'old border guards' or 'new border guards'. This depends on the date of commencement of work in Switzerland. Who started before 1 January 2024 is an old frontier worker, who started after is a new frontier worker. ### Step 2: Calculating the deductible The second step is to calculate the new deductible. To do this, it is useful to consult a tax expert or use an online calculator. The deductible depends on your income and family situation. ### Step 3: Applying the tax credit The third step is to apply the tax credit. Also in this case, it is useful to consult a tax expert or use an online calculator. The tax credit depends on the taxes paid in Switzerland and the deductible applied in Italy. ### Use our calculator To simplify these calculations, you can use our calcolatore di tassazione per frontalieri. This tool will help you better understand how the new tax rules will affect your personal situation.
Punti chiave
[{"q":"What are the main differences between old and new frontiersmen?","a":"'Old frontier workers' are those who started working in Switzerland before 1 January 2024 and will continue to be taxed according to the previous rules. The 'new frontier workers' are those who started working from 1 January 2024 onwards and will be subject to the new tax rules."},{"q":"How does the deductible for new frontier workers work?","a":"Deductible is the amount exempt from taxation in Italy. For new frontier workers, the deductible has been increased, which means that a larger part of their income will not be taxed in Italy."},{"q":"What is the tax credit and how does it work?","a":"The tax credit is the amount that can be deducted from the taxes due in Switzerland. This credit depends on the taxes paid in Switzerland and the deductible applied in Italy."}]
Frequently Asked Questions
- What are the main differences between old and new frontiersmen?
- 'Old frontier workers' are those who started working in Switzerland before 1 January 2024 and will continue to be taxed according to the previous rules. The 'new frontier workers' are those who started working from 1 January 2024 onwards and will be subject to the new tax rules.
- How does the deductible for new frontier workers work?
- Deductible is the amount exempt from taxation in Italy. For new frontier workers, the deductible has been increased, which means that a larger part of their income will not be taxed in Italy.
- What is the tax credit and how does it work?
- The tax credit is the amount that can be deducted from the taxes due in Switzerland. This credit depends on the taxes paid in Switzerland and the deductible applied in Italy.