Old frontier workers: pre-filled Swiss income, what to do (cross-border guide)

Context

In a nutshell

• Old frontier workers find their salary data in the pre-filled 2026.
• Switzerland also transmits salary data to the Revenue Agency for former frontier workers exempt from personal income tax.

Key facts

• What: Pre-filled Swiss income
• When: 2026
• Duty: Swiss
• Who: Old frontiersmen

Switzerland also transmits salary data to the Revenue Agency for former frontier workers exempt from personal income tax. This means that old frontier workers find their salary data in the pre-filled 2026.

The Common Reporting Standard (CRS) obliges the tax authorities of the acceding States to automatically transmit the financial and income data of entities residing in other Contracting States every year. Switzerland has joined the CRS and applies automatic exchange with Italy on the basis of existing bilateral agreements.

The pre-filled form is an aid to the declaration, not an ex officio determination of the tax due. It contains data that the ADE has received from third parties and that the taxpayer is required to verify, correct or supplement.

How automatic data exchange works

The automatic exchange of data between Switzerland and Italy takes place through the Revenue Agency (ADE) and Switzerland. Switzerland transmits the salary data to the Revenue Agency, which verifies them and integrates them with the data already in its database.

Concrete example

Suppose an Italian citizen resides in Lugano,

Operational details

Old frontiersmen: pre-filled Swiss income, what to do

Old frontier workers can find their salary data in the pre-filled 2026. However, it is important to note that the presence of a datum does not amount to an obligation to declare it. Old frontiersmen must verify, correct or supplement the data received from the HDE.

The pre-filled form is an aid to the declaration, not an ex officio determination of the tax due. It contains data that the ADE has received from third parties and that the taxpayer is required to verify, correct or supplement. For example, if an old frontier worker worked as an employee at a bank in Zurich in 2022, the ADE may have received his data from another source and entered it in the pre-fill.

Old frontier workers can also ask to delete salary data from the pre-filled 2026. However, it is important to note that the deletion of data does not mean that old border crossers are exempted from the reporting obligation. According to Article 16 of the Federal Law on Workplaces (LIF) of 18 March 1942, old frontier workers are obliged to file their tax return within the filing deadline.

The deletion of data may be requested within the deadline for submitting the tax return. Old border guards must contact the Revenue Agency to request the deletion of data. It is important to note that the deletion of

Useful tools to protect your net income

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

Key points

Old frontier workers: pre-filled Swiss income, what TO DO Old frontier workers who work in Switzerland and have received pre-filled 2026 must pay attention to their tax returns. In fact, the deletion of salary data from the pre-filled form does not mean that they are exempt from the reporting obligation. It is important to remember that old border crossers have yet to file their tax return by the filing deadline. The deletion of salary data from the pre-filled 2026 may be requested within the deadline for filing the tax return. Old border guards must contact the Revenue Agency and request the deletion of data. It is possible to request the deletion of data even in the case of occasional jobs or minimum incomes. For example, an old frontier worker who occasionally works in a Zurich company and earns CHF 20,000 per year may request the deletion of salary data from the pre-filled 2026. In this case, you do not need to file your tax return except for other income or benefits. However, if the old frontier worker has other income or benefits, such as retirement income or rental income, he or she must still file the tax return by the filing deadline. The deletion of salary data from the pre-filled 2026 is not automatic and requires a formal request to the * An old frontier worker earning a pension income of CHF 30,000 per year has yet to file a tax return by the filing deadline. In any case, it is important to contact the Revenue Agency to request the deletion of salary data from the pre-filled 2026 at least 10 days before the deadline for filing the tax return.

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.

Source: fiscomania.com