What will be discussed at the Rome meeting by the end of June?

The meeting between the Swiss and Italian delegations will focus on tax aspects related to the border, with the aim of monitoring the application of the New Frontier Agreement, in force since 1 January 2024, and discussing tax dynamics between the two countries.

What are the tax differences for old and new frontier workers?

The 'old frontier workers' (employed before 17 July 2023) benefit from a transitional regime until 2033 with a tax exemption of 7,500 euros. The 'new frontier workers' enjoy a deductible of 10,000 euros. In both cases, the tax at source is withheld in Switzerland.

How is double taxation for border workers avoided?

The tax is withheld at source in Switzerland. To avoid double taxation, Italy applies a tax credit for taxes paid in Switzerland, which the worker must indicate in the EC framework of their form 730.

Switzerland and Italy: tax meeting in Rome by June (cross-border guide)

Di Valerie Linc · Published on 15 July 2026

Institutional summit between Switzerland and Italy scheduled for the end of June to discuss tax aspects related to the border.

Context

In a nutshell

Institutional meeting between Switzerland and Italy scheduled by the end of June.
Focus on tax aspects related to cross-border work.
Objective: to monitor the application of the new Frontier Agreement.

Key facts

What: Technical meeting on tax aspects
When: By the end of June
Where: Rome
Who: Delegations Switzerland and Italy

The panorama of tax relations between Switzerland and Italy is preparing for a new moment of institutional confrontation. As reported by recent news, a meeting is scheduled in Rome by the end of June, focused specifically on the tax aspects involving relations between the two countries. This summit represents a crucial step for the management of cross-border work dynamics, at a time when the application of the New Frontier Agreement, in force since 1 January 2024, requires constant and coordinated monitoring between the competent authorities.

The current regulatory framework

The meeting is part of a consolidated regulatory context, regulated by the New Border Agreement signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023. This legislation introduced substantial changes for workers, distinguishing between so-called 'old frontier workers' (those who were employed in Switzerland before 17 July 2023) and new frontier workers. For the former, a transitional regime is foreseen that will extend until 2033, with

Operational details

Practical Implications Analysis

The Rome meeting assumes significant relevance for the daily life of thousands of workers crossing the border. The discussion goes beyond mere bureaucratic technicalities, aiming to consolidate the certainty of the law for those providing services in Swiss territory. One of the central issues concerns the correct application of tax rates and social security contributions, which in Switzerland are managed according to well-defined federal and cantonal laws. Regarding social security, the AVS/AI/IPG contributions (5.3% at the employee's expense) and the unemployment insurance (AD/AC, 1.1% up to a ceiling of 148,200 CHF) represent fixed expenditure items that affect net income.

Tax Regime Comparison

The Swiss taxation system, managed by the Federal Administration of Contributions (AFC/ESTV) and the cantonal offices, differs significantly from the Italian one. While in Switzerland the withholding tax is directly deducted from the salary, in Italy the taxpayer must deal with the IRPEF tax rates, which range from 23% for incomes up to 28,000 euros, to 35% for the range between 28,001 and 50,000 euros, up to 43% for the amount exceeding 50,000 euros. The Rome meeting could provide clarifications on how these divergences are harmonized in daily practice, ensuring that workers do not bear disproportionate tax burdens. The management of LAMal (health insurance) is another crucial node: G permit holders enjoy the right to opt, being able to choose between the Swiss and Italian systems, with franchises ranging from 300 to 2,500 CHF for adults. Understanding these mechanisms is facilitated by the use of digital tools that allow for precise calculation of the fiscal impact on income calculate your net salary.

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Key points

Procedures and operational steps

For workers, the period preceding and following this type of bilateral meeting is ideal for verifying their fiscal position. It is essential to ensure that all documentation related to income earned in Switzerland is correctly preserved and ready for tax declaration in Italy. Those working abroad must pay particular attention to the documents provided by the Swiss employer, especially the salary certificate, indispensable for correctly completing the CE form. Fiscal transparency, supported also by the activity of entities such as the Italian Revenue Agency and the Ministry of Economy and Finance (MEF), remains the best protection for the worker.

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Frequently Asked Questions

What will be discussed at the Rome meeting by the end of June?: The meeting between the Swiss and Italian delegations will focus on tax aspects related to the border, with the aim of monitoring the application of the New Frontier Agreement, in force since 1 January 2024, and discussing tax dynamics between the two countries.
What are the tax differences for old and new frontier workers?: The 'old frontier workers' (employed before 17 July 2023) benefit from a transitional regime until 2033 with a tax exemption of 7,500 euros. The 'new frontier workers' enjoy a deductible of 10,000 euros. In both cases, the tax at source is withheld in Switzerland.
How is double taxation for border workers avoided?: The tax is withheld at source in Switzerland. To avoid double taxation, Italy applies a tax credit for taxes paid in Switzerland, which the worker must indicate in the EC framework of their form 730.