Pflegefachfrau in Basel: what you need to know you are border (cross-border guide)

Context

In short - New frontier agreement active from 1 January 2024 - Deductible €10,000 for new frontier workers, €7,500 for old - Withheld ONLY in Switzerland for Italian workers - AVS Contributions 5.3% employee, AD/AC 1.1% ## Key facts - What : Tax regime for Italian frontier workers in Switzerland - When: Agreement in force from 1 January 2024 - Where: Applicable to the entire Swiss territory - Who: Italian workers residing in Italy but working in Switzerland - Amount: Deductible €10,000 for new frontier workers - AVS Rate: 5.3% dependent contribution - AD/AC Rate: 1.1% with a ceiling of CHF 148,200 The new frontier agreement, which entered into force on 1 January 2024, establishes specific rules for Italian workers operating in Switzerland. These institutions provide for tax withholding ONLY in Switzerland, avoiding double taxation thanks to the tax credit provided for by the EC framework of 730. Old frontier workers, already recognised before 17 July 2023, benefit from an exemption of €7,500 and a transitional regime from 2024 to 2033. The new ones, on the other hand, have a deductible of €10,000. This scheme applies to all professions, including nursing, operating in facilities such as Spitex Basel. The vizier tax rates include AVS/AI at 5.3% by the employee, AD/AC at 1.1% with a maximum ceiling of CHF 148'200, and mandatory contributions such as LAINF and LPP. Italian income tax, on the other hand, applies only to income from

Operational details

Comparison: old vs new frontier workers | Feature | Old frontier workers |----------------|-------------------|------------------| | New frontier workers | | Date of recognition | Before 17/7/2023 | After 17/7/2023 | | Deductible | €7,500 | €10,000 | | Transitional regime | 2024-2033 | Not foreseen | ## Implications for health Swiss health facilities, such as Spitex, attract Italian professions thanks to this agreement. Frontier workers are entitled to LAMal health insurance with an adult deductible that varies between CHF 300 and CHF 2,500. In addition, contributions to the AVS are mandatory and regulated by the number of contributions permanently fixed. This scheme guarantees social and social security protection at Swiss level, with benefits covering sickness, accident and disability. The collaboration between Italy and Switzerland through the new agreement has reduced tax complexities for health professions, allowing an excellent synergy between the Italian labour market and the needs of the Swiss health sector. The main difference lies in the deductible and the transitional regime. Old frontiersmen have benefited from a special period ending in 2033, while new ones operate with a higher allowance but no transition. This has practical relevance for professions such as nursing, where mobility between Italy and Switzerland is common. The possibility of working in facilities such as Spitex in Basel without having to

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

How to verify your location 1. Check the date of your recognition as a frontier 2. Access the AFC/ESTV portal to calculate withholdings 3. Use the salary calculator to evaluate the net 4. Fill in the declaration 730 in Italy with the tax credit ## Useful tools - calcolatore stipendio to assess the net - comparatore CHF/EUR to manage the exchange rate - AFC/ESTV portal to check the rates For health professions such as nursing, it is essential to use the site's tools to correctly manage taxes and contributions. The salary calculator allows you to simulate the net based on the vague rates and the Italian tax credit. In addition, the CHF/EUR comparator helps to assess the impact of the exchange rate on wages. The procedure requires you to fill out form 730 in Italy by July 31, including your tax information. Access to the AFC/ESTV portal allows you to check the updated rates and manage the declarations correctly. For any doubt, it is advisable to consult a tax consultant specialised in border workers.

Source: orphan