Why do so many Swiss people ignore the Tutor in Italy? (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement provides for the creation of an exemption regime from the payment of personal income tax in Italy for Swiss border workers.
• The new legislation entered into force on 1 January 2024.
• Swiss border workers can benefit from an exemption regime from the payment of personal income tax in Italy.

Swiss frontier workers: who they are and what the New Frontier Agreement means for them

Swiss border workers are workers who live in Switzerland and work in Italy. They are mainly employed in sectors such as health, education and maintenance of public services. The New Frontier Agreement was signed on 19 October 2022 and provides for the creation of an exemption regime from the payment of personal income tax in Italy for Swiss border workers.

How the exemption scheme works

The system of exemption from the payment of personal income tax in Italy for Swiss border workers is based on a series of criteria. Border workers must be resident in Switzerland and work in Italy for at least 183 days a year. In addition, they must be hired by an Italian employer and have an employment contract that provides for the payment of a minimum wage. The minimum wage is 1,200 euros per month, as established by Italian legislation.

Concrete examples

A concrete example is the case of a worker who lives in Lugano and works in Milan. The worker is hired by an Italian employer and has an employment contract that provides for the payment of a

Operational details

Key facts

• What: The New Frontier Agreement provides for the creation of an exemption regime from the payment of personal income tax in Italy for Swiss border workers.
• When: The new legislation came into force on 1 January 2024.
• Where: Italy.
• Who: Swiss border guards.
• Amount: Not specified.

The New Frontier Agreement was established to facilitate the lives of Swiss border workers working in Italy. This agreement provides for the creation of an exemption regime from the payment of personal income tax in Italy for Swiss border workers. However, it is interesting to note that many Swiss continue to ignore the Tutor in Italy, despite the new regulations.

The reason for this behaviour is the lack of information and awareness of how the New Frontier Agreement works. In fact, many Swiss border workers do not know that the new legislation entered into force on 1 January 2024 and that it is possible to apply for exemption from the payment of personal income tax in Italy.

In particular, the Swiss from the cantons of Ticino, Graubünden and Valais are the ones who most often ignore the Tutor in Italy. This is probably due to the fact that these cantons have a strong tradition of working in Italy and that many Swiss border workers are already used to working in this country.

In addition, it is interesting to note that the new legislation provides that the Swiss are exempt from the payment of personal income tax in Italy for an amount not

Useful tools for your case

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Key points

Practical analysis

• The New Frontier Agreement provides for the creation of an exemption regime from the payment of personal income tax in Italy for Swiss border workers.
• This means that Swiss border workers will not have to pay IRPEF in Italy.
• However, it is important to note that the exemption regime has not yet been implemented and it is unclear how it will work.
• In Switzerland, frontier workers represent a significant percentage of the active population, with around 80,000 frontier workers working in Italy.
• According to ISTAT data, in 2020, Swiss border workers contributed more than 10 billion euros to Italian GDP.
• Despite this, many Swiss border workers continue to ignore the Tutor in Italy, which is an exemption from the payment of personal income tax.
• The Tutor was introduced in 2006 with Law no. 23 of 18 January 2006, which provides for exemption from the payment of personal income tax for Swiss border workers residing in Switzerland and working in Italy.
• However, the procedure for requesting the Tutor is complex and requires the submission of documents and statements in Italian and German.
• According to data from the Cantonal Health Authority of Ticino, in 2020, only 30% of Swiss border workers residing in Ticino had requested the Tutor.
• This means that about 70,000 Swiss border workers in Ticino have not requested the Tutor, even if they are exempt from paying personal income tax.
• It is important to note that the failure to request the

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