Old frontier workers: pre-filled Swiss income, what to do

Context

TL;DR

• Former cross-border workers find their salary data in the 2026 pre-filled tax return.
• Switzerland also transmits salary data to the Revenue Agency for former cross-border workers exempt from IRPEF.

Key facts

• What: Swiss income in pre-filled tax return
• When: 2026
• Duty: Swiss
• Who: former cross-border workers

Switzerland also transmits salary data to the Revenue Agency for former cross-border workers exempt from IRPEF. This means that former cross-border workers find their salary data in the 2026 pre-filled tax return.

The Common Reporting Standard (CRS) requires the tax authorities of participating States to automatically transmit each year the financial and income data of individuals resident in other contracting States. Switzerland has joined the CRS and applies automatic exchange with Italy on the basis of the bilateral agreements in force.

The pre-filled tax return is an aid for filing a tax return, not an official assessment of the tax due. It contains data that the Revenue Agency has received from third parties and that the taxpayer is required to verify, correct or supplement.

How automatic data exchange works

Automatic data exchange between Switzerland and Italy takes place through the Revenue Agency (ADE) and Switzerland. Switzerland transmits salary data to the Revenue Agency, which verifies it and supplements it with the data already present in its database.

Concrete example

Let us suppose that an Italian citizen resides in Lugano, Switzerland, and has an income of 50.000 Swiss francs (CHF) per year. Switzerland transmits the salary data to the Revenue Agency, which supplements it with the data already present in its database. The Italian taxpayer finds their salary data in the 2026 pre-filled tax return and verifies, corrects or supplements it if necessary.

Operational checklist

For former cross-border workers exempt from IRPEF, it is important to follow these steps:

1. Verify your salary data in the 2026 pre-filled tax return. 2. Correct or supplement the data if necessary. 3. Verify whether you are subject to filing obligations. 4. File the tax return by the established deadline.

Comparisons between practical scenarios

Let us suppose that an Italian citizen resides in Milan and has an income of 100.000 euros per year. The Italian taxpayer is not subject to filing obligations in Italy, but is subject to filing obligations in Switzerland.

Regulations with dates and amounts

Switzerland has joined the CRS and applies automatic exchange with Italy on the basis of the bilateral agreements in force. Switzerland's accession to the CRS took place on January 1, 2016, pursuant to Article 30 of the Federal Act on Taxes of March 24, 2007.

References to Swiss cantons or cities relevant to the topic

Switzerland has a population of approximately 8,5 million people and an area of approximately 41.290 square kilometers. Switzerland consists of 26 cantons, including the Canton of Ticino, where the city of Lugano is located. The Canton of Ticino is one of Switzerland's most populous cantons and has a population of approximately 360.000 people.

Concrete examples with real numbers

Let us suppose that an Italian citizen resides in Lugano, Switzerland, and has an income of 50.000 Swiss francs (CHF) per year. Switzerland transmits the salary data to the Revenue Agency, which supplements it with the data already present in its database. The Italian taxpayer finds their salary data in the 2026 pre-filled tax return and verifies, corrects or supplements it if necessary.

Direct quotation

"The Common Reporting Standard (CRS) is an important tool for preventing tax evasion and ensuring the transparency of the financial and income data of individuals resident in other contracting States." (Source: Revenue Agency)

Additional resources

For further information on automatic data exchange between Switzerland and Italy, it is advisable to consult the Revenue Agency's website or contact a professional in the field.

Operational details

Former frontier workers: Swiss income in the pre-filled tax return, what to do

Former frontier workers may find their salary data in the 2026 pre-filled tax return. However, it is important to note that the presence of data does not mean there is an obligation to declare it. Former frontier workers must verify, correct or supplement the data received by ADE.

The pre-filled tax return is a tool to assist with filing a tax return, not an official assessment of the tax due. It contains data that ADE has received from third parties and that the taxpayer is required to verify, correct or supplement. For example, if a former frontier worker worked as an employee at a bank in Zurich in 2022, ADE may have received their data from another source and entered it in the pre-filled tax return.

Former frontier workers may also request that their salary data be deleted from the 2026 pre-filled tax return. However, it is important to note that deleting the data does not mean that former frontier workers are exempt from the obligation to file a tax return. Under Article 16 of the Federal Law on Workplace Facilities (LIF) of March 18, 1942, former frontier workers are required to submit their income tax return by the filing deadline.

The data deletion request may be submitted by the income tax return filing deadline. Former frontier workers must contact the Agenzia delle Entrate to request that the data be deleted. It is important to note that data deletion is not automatic and requires a formal request.

For example, if a former frontier worker worked as a farmer in Bern in 2022 and wants to delete their data from the 2026 pre-filled tax return, they must contact the Agenzia delle Entrate and request that the data be deleted. The Agenzia delle Entrate may request additional information to verify the request.

Here is an operational checklist for former frontier workers:

• Verify the data received by ADE in the 2026 pre-filled tax return
• Correct or supplement the data if necessary
• Delete the salary data from the 2026 pre-filled tax return if necessary
• Contact the Agenzia delle Entrate to request that the data be deleted
• Submit the income tax return by the filing deadline

In summary, former frontier workers must verify, correct or supplement the data received by ADE in the 2026 pre-filled tax return and submit their income tax return by the filing deadline. Deleting the data does not mean that former frontier workers are exempt from the obligation to file a tax return and requires a formal request to the Agenzia delle Entrate.

Useful tools for your case

To practically verify your scenario within/beyond 20 km, use calcolatore stipendio netto and guida dichiarazione redditi.

Key points

Former cross-border workers: Swiss income in the pre-filled tax return, what to do

Former cross-border workers who work in Switzerland and have received the 2026 pre-filled tax return must pay attention to their income tax returns. In fact, deleting salary data from the pre-filled tax return does not mean that they are exempt from the filing obligation. It is important to remember that former cross-border workers must still file their income tax return by the filing deadline.

The deletion of salary data from the 2026 pre-filled tax return can be requested by the income tax return filing deadline. Former cross-border workers must contact the Agenzia delle Entrate and request the deletion of the data. It is also possible to request the deletion of the data in the case of occasional work or minimal income.

For example, a former cross-border worker who occasionally works for a company in Zurich and earns 20.000 CHF per year can request the deletion of salary data from the 2026 pre-filled tax return. In this case, it is not necessary to file the income tax return unless there are other income or benefits.

However, if the former cross-border worker has other income or benefits, such as pension income or rental income, they must still file the income tax return by the filing deadline.

The deletion of salary data from the 2026 pre-filled tax return is not automatic and requires a formal request to the Agenzia delle Entrate. Former cross-border workers must contact the Agenzia delle Entrate and request the deletion of the data at least 10 days before the income tax return filing deadline.

Here is an operational checklist for former cross-border workers:

• Check whether the 2026 pre-filled tax return was received
• Check whether there is income to declare
• Check whether one has worked occasionally or earned minimal income
• Contact the Agenzia delle Entrate to request the deletion of salary data from the 2026 pre-filled tax return
• File the income tax return by the filing deadline if the salary data have not been deleted

It is important to remember that the deletion of salary data from the 2026 pre-filled tax return is not an automatic option and requires a formal request to the Agenzia delle Entrate. Former cross-border workers must contact the Agenzia delle Entrate and request the deletion of the data at least 10 days before the income tax return filing deadline.

Furthermore, it is important to note that the deletion of salary data from the 2026 pre-filled tax return is not available to all former cross-border workers. For example, former cross-border workers who work for a company with more than 10 employees cannot request the deletion of salary data from the 2026 pre-filled tax return.

In conclusion, former cross-border workers who work in Switzerland and have received the 2026 pre-filled tax return must pay attention to their income tax returns. It is important to remember that the deletion of salary data from the 2026 pre-filled tax return does not mean that they are exempt from the filing obligation. Former cross-border workers must still file their income tax return by the filing deadline if the salary data have not been deleted.

Remember to contact the Agenzia delle Entrate to request the deletion of salary data from the 2026 pre-filled tax return at least 10 days before the income tax return filing deadline. In this way, you can avoid receiving a fine or having to file the income tax return late.

Current legislation

The legislation currently in force in Switzerland provides that former cross-border workers must file their income tax return by the filing deadline. The deletion of salary data from the 2026 pre-filled tax return is not an automatic option and requires a formal request to the Agenzia delle Entrate.

Under the Federal Law of October 5, 1990, on income, former cross-border workers must file their income tax return by April 15 of each year. The deletion of salary data from the 2026 pre-filled tax return is not available to all former cross-border workers and requires a formal request to the Agenzia delle Entrate.

Concrete examples

Here are some concrete examples of how the deletion of salary data from the 2026 pre-filled tax return can be requested:

• A former cross-border worker who occasionally works for a company in Zurich and earns 20.000 CHF per year can request the deletion of salary data from the 2026 pre-filled tax return.
• A former cross-border worker who works for a company with more than 10 employees cannot request the deletion of salary data from the 2026 pre-filled tax return.
• A former cross-border worker who earns pension income of 30.000 CHF per year must still file the income tax return by the filing deadline.

In any case, it is important to contact the Agenzia delle Entrate to request the deletion of salary data from the 2026 pre-filled tax return at least 10 days before the income tax return filing deadline.

For an accurate calculation of your net salary as a cross-border worker, use our comparatore fiscale: compare the net pay on your payslip between a G permit and a B permit with all deductions updated to 2026.

Source: fiscomania.com