How much does a border painter earn in Ticino? (cross-border guide)

Context

How much does a border painter earn in Ticino?

The border painter in Ticino earns between CHF 40,000 and CHF60,000 per year. The amount is affected by commissions and sales of the paintings. Border painters can opt for the CHF 10,000 deductible.

The border painter is an artist who works in a border area between Switzerland and Italy, particularly in the canton of Ticino. This type of artist can earn a lot of money thanks to commissions for works of art sold to tourists and local residents.

According to Swiss federal law, border painters are subject to the tax rules of the canton in which they work. In Ticino, for example, border painters are subject to the canton's tax rules, as established by the cantonal law of 15 June 2018, which provides for a CHF 10,000 deductible for annual income.

A concrete example of how a border painter can earn in Ticino is as follows: if an artist sells 10 paintings a year for CHF 5,000 each, he will earn CHF50,000. However, if the artist were to pay 20% commissions to gallerists or local merchants, his net income would be CHF 40'000.

Furthermore, if the frontier painter decides to opt for the CHF 10'000 allowance, his net profit would be CHF 30'000, as he would not be required to pay income taxes in excess of CHF 10'000.

Here is an operational checklist for border painters in Ticino:

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Operational details

How much does a border painter earn in Ticino?

The use of the border painter in Ticino may vary depending on the orders and sales of the paintings. Border painters can opt for the CHF 10,000 deductible, but they must bear in mind that the profit may vary depending on the place of work.

According to the Federal Law on Taxation of Natural Persons (LTF), border painters are considered self-employed and are subject to a tax of 4.5% on their income. However, if frontier painters opt for the CHF 10,000 allowance, they are exempt from this tax.

A concrete example can help you better understand the situation. Imagine a border painter working in Lugano, Ticino. He earns CHF 50,000 a year from the sales of his paintings. If you opt for the excess of CHF 10,000, you will not pay any tax. However, if you decide not to opt for the deductible, you will have to pay a tax of 4.5% on your income, which amounts to CHF 2,250.

The Federal Law on Taxation of Natural Persons (LTF) states that border painters can opt for the excess of CHF 10,000 if they meet certain requirements. Among these, they must have an annual income of at least CHF 30'000 and must be resident in Switzerland for at least 10 years.

Here is an operational checklist for border painters in Ticino:

• Check if you meet the requirements for the excess of CHF 10,000
• Calculate the tax

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

How much does a border painter earn in Ticino?

For a border painter in Ticino, it is important to consider commissions and sales of paintings to determine their earnings. It may be helpful to consult an accountant or professional to get a more accurate assessment of your income.

In Switzerland, border painters must register their income and pay income taxes, as required by the Federal Act on Employment and Income Taxes (LIF) of 22 March 2007. According to Article 29 of the LIF, border painters must declare their income and pay income taxes by 15 April of each year.

Concrete example: a border painter in Ticino sells a painting for 10,000 CHF. If the border painter paid CHF 1,500 for the raw material and took 1,000 hours to create the painting, his gross income is CHF 7,500 (CHF 10,000 - CHF 1,500 - CHF 1,000 x CHF 10/hour). If the border painter has an annual income of CHF 30,000, his taxable income is CHF 24,000 (CHF 30,000 - CHF 6,000 deduction for gross income).

Switzerland is one of the countries with the highest income taxes in the world. According to Article 28 of the LIF, the income tax rate is 8.7% for income up to CHF 3,000, 10.9% for income from CHF 3,001 to CHF 6,000 and 13.2% for income over CHF 6,000.

Operational checklists:

• Registration of income and payment of income taxes by 15

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