What changes with 730/2025 for border workers?

730/2025 requires the correct application of the rules deriving from the New Border Agreement, in force since 1 January 2024. The 'old frontier workers' maintain a deductible of 7,500 euros, while the 'new frontier workers' enjoy a deductible of 10,000 euros. The tax credit remains the tool to avoid double taxation.

Which deductible applies to workers hired in 2024?

For workers hired from 1 January 2024, the deductible of €10,000 provided for by the new tax agreement applies. It is necessary to correctly indicate this amount in the EC framework of the tax return in order to benefit from the reduction of the tax base in Italy.

How do you avoid double taxation on Swiss income?

Double taxation is avoided through the tax credit mechanism provided for in the EC framework of model 730. The taxpayer must declare the gross income produced in Switzerland and deduct the taxes paid at source to the Federal Tax Administration, respecting the limits and deductibles in force.

730/2025: news for expatriate and frontier workers (cross-border guide)

Di Valerie Linc · Published on 14 July 2026

Analysis of tax changes for 730/2025: impact on frontier workers and impatriated workers between Italian and Swiss legislation.

Context

Brief Overview

Updates for the 2025 tax return.
Focus on deductions for border workers.
New provisions for expatriate regime.

Key Facts

What: 730/2025 fiscal novelties
When: Fiscal year 2024
Where: Italy and Switzerland
Who: Italian Revenue Agency
Amount: 10,000 euro exemption

Operational details

The practical analysis of the novelties for 2025 highlights a clear distinction between the different categories of workers. For those who moved to Switzerland after 17 July 2023, the legislation provides for the application of the new agreement, which involves a shared taxation between the two States, while maintaining the tax credit in Italy to eliminate the risk of double taxation. On the contrary, workers who were already operating in Switzerland before that date remain anchored to the previous regime, guaranteeing a fiscal continuity necessary for family economic planning.

Comparison of tax regimes

The substantial difference lies in the applicable deductible and the mode of taxation. While the transitional regime protects historical workers, the new system requires greater attention in Italian tax returns. It is advisable to constantly monitor the official communications of the Revenue Agency regarding the specific instructions for the 730/2025 form, since small technical variations in the compilation may affect the final calculation of the IRPEF due. Workers who receive income subject to Swiss rates, such as federal and cantonal rates, must ensure that the currency exchange is correctly calculated according to the official annual average rates. The use of verification tools, such as the comparatore di valuta, allows you to have a clear view of the impact of the exchange rate on net income received, a

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

To correctly handle the 2025 income tax declaration, workers must follow a rigorous procedure. The first step is to gather all documentation attesting to the income received in Switzerland during the calendar year 2024. This includes the salary certificate (Lohnausweis), which must clearly state the withholding taxes paid, as well as AVS/AI/IPG and LPP contributions. It is essential to preserve these documents for at least five years, in line with the tax prescription terms provided by Italian legislation.

Check tax deadlines for cross-border workers: returns, Swiss declarations, rebates — all dates in one interactive calendar.

Source: quotidianopiu.it

Frequently Asked Questions

What changes with 730/2025 for border workers?: 730/2025 requires the correct application of the rules deriving from the New Border Agreement, in force since 1 January 2024. The 'old frontier workers' maintain a deductible of 7,500 euros, while the 'new frontier workers' enjoy a deductible of 10,000 euros. The tax credit remains the tool to avoid double taxation.
Which deductible applies to workers hired in 2024?: For workers hired from 1 January 2024, the deductible of €10,000 provided for by the new tax agreement applies. It is necessary to correctly indicate this amount in the EC framework of the tax return in order to benefit from the reduction of the tax base in Italy.
How do you avoid double taxation on Swiss income?: Double taxation is avoided through the tax credit mechanism provided for in the EC framework of model 730. The taxpayer must declare the gross income produced in Switzerland and deduct the taxes paid at source to the Federal Tax Administration, respecting the limits and deductibles in force.