Guide to calculating taxes for border workers within 20 km of the border (cross-border guide)

Di Valerie Linc · Published on

Learn how to calculate taxes for border workers working within 20 km of the border, with an exemption and tax credit.

Contesto

In brief - New rules for calculating taxes for border workers - Excess and tax credit available - Differences between old and new regime ## Key facts - What : Guide to calculating taxes for border workers - When: New rules in force - Where: Within 20 km of the border - Who: Border workers working in Switzerland - Amount: Excess and tax credit The new agreement between Switzerland and Italy, signed on 23 December 2020, introduced new rules for calculating taxes for border workers working within 20 km of the border. These rules provide for the application of an exemption and a tax credit for frontier workers who reside in Italy but work in Switzerland. ### Deductible and tax credit The new tax regime introduces an exemption and a tax credit for frontier workers. The deductible is a sum that is not taxed, while the tax credit is a sum that is deducted from the taxes due. These measures were introduced to ease the tax burden on border workers working near the border. ## Differences between the old and the new regime The old tax regime did not provide any exemption or tax credit for frontier workers. With the new agreement, on the other hand, frontier workers can benefit from these tax breaks. This represents a significant change for border workers working within 20 km of the border.

Dettagli operativi

Practical analysis of the new rules The new rules for calculating taxes for border crossers within 20 km of the border introduce important changes. Let's see in detail how these rules affect the lives of border crossers. ### Impact on taxes With the introduction of the deductible and tax credit, frontier workers can save a significant amount on their taxes. This is especially important for frontier workers working near the border, where the cost of living can be higher. ### Comparison with the old regime Before the introduction of the new rules, frontier workers were subject to a more onerous tax regime. With the new agreement, on the other hand, border workers can benefit from tax breaks that make it more convenient to work in Switzerland. ## Hypothetical scenarios Consider a border worker working 15 km from the border. With the new rules, this frontier can benefit from the exemption and tax credit, significantly reducing the tax burden. This represents a significant advantage over the old regime. ## Useful tools for your case To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Punti chiave

Procedure for calculating taxes To calculate taxes according to the new rules, frontier workers must follow a specific procedure. Here are the steps to follow: ### Step 1: Determine the deductible The first step is to determine the applicable deductible. This sum will not be taxed and represents a significant tax saving. ### Step 2: Calculate the tax credit The second step is to calculate the tax credit. This sum will be deducted from the taxes due, further reducing the tax burden. ### Step 3: File the tax return Finally, border workers must file the tax return, including the deductible and tax credit calculated in the previous steps. ## Useful tools To facilitate the calculation of taxes, border crossers can use the calcolatore delle imposte available on our website. This tool allows you to easily calculate the deductible and tax credit, making the process simpler and more convenient.

Punti chiave

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Frequently Asked Questions
What are the new rules for calculating taxes for border workers?
The new rules introduce a deductible and tax credit for border workers working within 20 km of the border. These measures were introduced to lighten the tax burden on border workers.
How do I calculate the deductible and tax credit?
To calculate the deductible and tax credit, frontier workers must follow a specific procedure that includes determining the deductible, calculating the tax credit and filing the tax return.
What are the differences between the old and the new tax regime?
The old tax regime did not provide any exemption or tax credit for frontier workers. With the new agreement, on the other hand, frontier workers can benefit from these tax breaks.

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