Old cross-border workers' salaries in tax returns (cross-border guide)

Concern among old cross-border workers: salary data sent to Italy includes errors and inaccuracies

Contesto

In brief - Salary data of old cross-border workers in tax returns - Error in data transmitted from Switzerland to Italy - Unions will seek clarification - What: Automatic transmission of salary data of old cross-border workers - When: 2026 pre-filled tax returns - Where: Ticino and Italy - Who: Italian cross-border workers employed in Ticino - Amount: Not specified The concern is high among old Italian cross-border workers in Ticino. Their salary data has appeared in the 2026 pre-filled tax returns of the Italian Revenue Agency. This event is due to the automatic transmission of tax information between Switzerland and Italy, which has included the data of workers hired before July 17, 2023, despite them being subject to a transitional regime of exclusive taxation in Switzerland. The situation has raised fears among workers, who fear possible subjection to Italian Irpef tax. Giuseppe Augurusa, national secretary of Cgil cross-border workers, stated that unions are working to remove this error and delete the salary data of old cross-border workers from Italian documentation. ## Transmission error The transmission of salary data occurred through the Common Reporting Standard (CRS), an automatic mechanism for the exchange of tax information developed by the OECD and applied between Switzerland and Italy. Under the new bilateral agreement that came into force in 2023, cantonal tax authorities are required to annually transmit the salary data of cross-border workers to the Italian Revenue Agency. However, the information flow was activated indiscriminately for the entire category, without previously excluding old cross-border workers, who are not subject to Irpef tax reporting obligations in Italy. The transmitted data includes earned dependent employment income, withho...

Dettagli operativi

Practical implications The error in transmitting salary data can have several practical implications for older cross‑border workers. First, it is important that the affected workers contact their unions for clarification and assistance. Unions are working to remove the incorrect data from tax returns and to protect cross‑border workers' rights. Second, workers must verify their tax situation and ensure that the transmitted data are correct. If errors are found, they need to act promptly to avoid any problems with the Italian Revenue Agency. ## Comparison with the previous situation Before the error, older Italian cross‑border workers employed in Ticino were not subject to Italian IRPEF filing obligations. The automatic transmission of salary data has changed this, causing concern among workers. The main difference is that now the salary data of older cross‑border workers are included in the pre‑filled Italian tax returns, creating the possibility of being subject to Italian IRPEF. This situation highlights the importance of proper management of tax information and the protection of personal data. Unions are working to fix the error and ensure that cross‑border workers' rights are respected. ## Possible scenarios One possible scenario is that the error is resolved quickly and the salary data of older cross‑border workers are removed from the Italian tax returns. In that case, the situation would return to normal and workers could continue to benefit from the transitional regime of exclusive taxation in Switzerland. However, if the error is not resolved, older cross‑border workers could face tax problems with Italy. In that case, they would need to act promptly to protect their rights and avoid potential penalties. Another possible scenario is that older cross‑bo...

Punti chiave

Actions to Take If you are an Italian cross-border worker employed in Ticino and have found an error in your salary data transmitted to Italy, here’s what to do: 1. Contact the unions: Reach out to the union you are a member of or one of the major unions operating in Ticino, such as Cgil frontalieri. Ask for clarification on the situation and assistance to remove incorrect data from your Italian tax return. 2. Verify your tax return: Carefully check your pre-filled 2026 tax return and ensure that the transmitted salary data is correct. If you find errors, report them immediately to the union or a tax consultant. 3. Consult a tax expert: If necessary, seek assistance from a tax consultant to get help and clarification on your tax situation. An expert can help you manage your tax data correctly and protect your rights. 4. Protect your personal data: Ensure that your personal data is handled correctly and not misused. Protecting your salary data is crucial to avoid potential privacy issues. 5. Communicate with your employer: Inform your employer about the situation and ask for assistance in resolving the error. Your employer might have useful information or be able to intervene to correct the transmitted data. The pre-filled 2026 tax return must be submitted by the deadline set by the Italian Revenue Agency. Make sure to respect this deadline and submit the return within the established timeframe. If you find errors in your salary data, report them immediately to the union or a tax consultant. Acting promptly is essential to avoid potential issues with the Italian Revenue Agency and to protect your rights. ## Useful Tools If you need further information or assistance, you can use the salary calculator available on Frontaliere Ticino. This tool will allow you to c...

Punti chiave

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Frequently Asked Questions
What should I do if my salary data is incorrect in the Italian tax return?
If you notice errors in your salary data transmitted to Italy, it is important to act promptly. Contact your union or a tax consultant to get assistance and clarification. Check your pre-filled tax return and report any errors.
Can I be subject to Italian IRPEF even if I am an old cross-border worker?
The presence of salary data in the Italian pre-filled tax return does not automatically mean you are subject to Italian IRPEF. However, it is important to verify your tax situation and act promptly to avoid any potential issues.
What are the deadlines for the 2026 pre-filled tax return?
The 2026 pre-filled tax return must be submitted by the deadline set by the Italian Revenue Agency. Make sure to meet this deadline and submit the declaration within the specified terms.

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