Does part-time work in Italy increase taxes paid in Switzerland?

No. Taxes withheld at source in Switzerland remain unchanged based on cantonal and federal tables. Work in Italy exclusively affects the Italian income tax return, where Swiss income contributes to forming the taxable base for the calculation of personal income tax, applied according to the brackets provided for by Italian law.

How do you avoid double taxation on your second salary?

Italy applies the tax credit method, governed by the 1976 Double Taxation Convention. In the Italian tax return (Form 730), the taxpayer declares Swiss income and taxes paid at source in Switzerland. The latter are deducted from the personal income tax due in Italy, avoiding that the same income is taxed twice.

Which allowance applies for a border crossing with two jobs?

For 'new frontier workers' subject to the regime from 1 January 2024, the tax exemption is 10,000 euros. For 'old frontier workers' (hired before 17 July 2023), there is a transitional regime until 2033 with a deductible of 7,500 euros. This deductible applies to the total employee income produced in Switzerland.

Second part-time job in Italy for Swiss border workers (cross-border guide)

Di Valerie Linc · Published on 12 July 2026

Tax and contractual guidance: how to manage double income between Switzerland and Italy in compliance with the Agreement on border workers in force since 2024.

Context

In a nutshell

Withholding tax withheld only in Switzerland for Swiss work.
Italy avoids double taxation by means of a tax credit in the EC framework.
New Frontier Agreement in force from 1 January 2024.
Declaratory obligation in Italy for the accumulation of income produced.

Key facts

What: Tax management according to work in Italy.
When: From 1 January 2024 (New Agreement).
Where: Switzerland and Italy.
Who: Revenue Agency and Federal Contributions Administration.
Income tax rate: 23% up to 28,000 euros.
Deductible for new frontier workers: 10,000 euros.

The issue of second part-time work in Italy for those who are already employed as border workers in Switzerland requires a clear distinction between the tax regulations applicable in the two countries. From 1 January 2024, the new Border Workers Agreement, signed on 23 December 2020 and ratified by Law 83 of 13 June 2023, regulates the taxation of work performed in Switzerland. For frontier workers, income tax at source is only withheld in Switzerland. Italy, by virtue of the Double Taxation Convention of 9 December 1976, guarantees the elimination of double taxation through the tax credit mechanism. This operation is carried out by filling in the EC framework of form 730, allowing the taxpayer to deduct the taxes paid in Switzerland from the personal income tax due in Italy.

The location of the frontier worker starting a business

Operational details

The exercise of a second job in Italy requires the mandatory contribution to the INPS. Unlike the Swiss employment relationship, where the employee contributes AVS/AI/IPG at a rate of 5.3% and unemployment (AD/AC) contributions of 1.1% (up to a cap of 148.200 CHF), Italian employment follows national insurance rules. The Italian employer, as the tax substitute, operates the deductions for social security and taxes directly in the employee's paycheck. The employee must closely monitor the accumulation of income, as an increase in the taxable base may lead to the crossing of higher IRPEF thresholds, resulting in a higher marginal tax rate applied to the total income.

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Per gestire correttamente la propria posizione fiscale, il lavoratore deve seguire alcuni passaggi obbligatori. In primo luogo, è necessario richiedere al datore di lavoro svizzero la certificazione dei redditi percepiti e delle imposte alla fonte trattenute (Certificato di salario). Questo documento è essenziale per la corretta compilazione della dichiarazione dei redditi in Italia. In fase di dichiarazione, il contribuente deve indicare il reddito lordo svizzero e le imposte versate, convertendo gli importi in euro secondo il tasso di cambio medio annuo stabilito dalle autorità fiscali.

Il versamento delle imposte in Italia avviene tramite il meccanismo del saldo e acconto. Poiché il datore di lavoro svizzero non opera come sostituto d'imposta per il fisco italiano, il lavoratore potrebbe trovarsi a dover versare acconti IRPEF basati sul reddito complessivo dell'anno precedente. È consigliabile rivolgersi a un professionista abilitato per la predisposizione del modello 730 o del modello Redditi Persone Fisiche, assicurandosi che il credito d'imposta per le imposte pagate in Svizzera sia correttamente calcolato e applicato nel quadro CE.

La documentazione da conservare include: - Buste paga svizzere (mensili) e certificato di salario annuale. - Buste paga italiane con indicazione delle ritenute IRPEF e INPS. - Documentazione relativa all'assicurazione malattia (attestato LAMal se applicabile).

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Frequently Asked Questions

Does part-time work in Italy increase taxes paid in Switzerland?: No. Taxes withheld at source in Switzerland remain unchanged based on cantonal and federal tables. Work in Italy exclusively affects the Italian income tax return, where Swiss income contributes to forming the taxable base for the calculation of personal income tax, applied according to the brackets provided for by Italian law.
How do you avoid double taxation on your second salary?: Italy applies the tax credit method, governed by the 1976 Double Taxation Convention. In the Italian tax return (Form 730), the taxpayer declares Swiss income and taxes paid at source in Switzerland. The latter are deducted from the personal income tax due in Italy, avoiding that the same income is taxed twice.
Which allowance applies for a border crossing with two jobs?: For 'new frontier workers' subject to the regime from 1 January 2024, the tax exemption is 10,000 euros. For 'old frontier workers' (hired before 17 July 2023), there is a transitional regime until 2033 with a deductible of 7,500 euros. This deductible applies to the total employee income produced in Switzerland.