When is the tax return deadline for cross-border workers in Italy?

Model 730 (if applicable) by 30 September 2026. Modello Redditi PF (ex Unico) by 30 November 2026. First IRPEF instalment (40%) by 30 June 2026. Second instalment (60%) by 30 November 2026. Balance from the previous year's return by 30 June 2026.

By when must the TDR rectification be requested in Switzerland?

The TDR rectification is submitted to the Cantonal Tax Office before 31 March of the year following the tax year. You need: salary statement, LAMal receipts, pillar 3a contributions, transport costs, and medical expenses. The form can be downloaded from the tax authority website or submitted electronically.

What happens if I don't declare my Swiss income in Italy?

Failure to declare foreign income carries penalties of 120% to 240% of the tax owed, plus default interest. For RW form violations (Swiss account monitoring), the penalty ranges from 3% to 15% of the undeclared amounts. Voluntary compliance reduces penalties significantly.

When is the Swiss salary certificate issued?

The salary certificate (Lohnausweis) is the official document issued by the Swiss employer that details gross salary, social contributions, withholding tax, and benefits in kind. It serves for the TDR rectification in Switzerland and the Italian tax return (Modello Redditi PF).

What are the deadlines for paying IRPEF instalments?

The first IRPEF instalment (40%) is due by 30 June 2026. The second instalment (60%) is due by 30 November 2026. For amounts below €257.52, the instalment is paid in a single payment in November.

Tax Deadlines | Frontaliere Ticino

Tax Deadlines — free tools and expert guides for cross-border workers (frontalieri) between Switzerland and Italy. Compare salaries, tax, LAMal health insurance, pensions, and cost of living in Ticino. Updated 2026.

The tax calendar displays all deadlines a cross-border worker must meet in Switzerland and Italy: income tax returns (730/Modello Redditi PF), withholding tax adjustment, IMU payment, and regional/municipal surcharges.

For new cross-border workers (regime from 2024), the EUR 10,000 franchise applies to Swiss employment income for IRPEF purposes: the Italian tax return accounts for this reduction in the taxable base.

Meeting every deadline avoids penalties and late interest. The tool sends personalised reminders and displays the complete calendar with Italian and Swiss dates side by side.

This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.

Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.

Frequently asked questions

When is the tax return deadline for cross-border workers in Italy?: Model 730 (if applicable) by 30 September 2026. Modello Redditi PF (ex Unico) by 30 November 2026. First IRPEF instalment (40%) by 30 June 2026. Second instalment (60%) by 30 November 2026. Balance from the previous year's return by 30 June 2026.
By when must the TDR rectification be requested in Switzerland?: The TDR rectification is submitted to the Cantonal Tax Office before 31 March of the year following the tax year. You need: salary statement, LAMal receipts, pillar 3a contributions, transport costs, and medical expenses. The form can be downloaded from the tax authority website or submitted electronically.
What happens if I don't declare my Swiss income in Italy?: Failure to declare foreign income carries penalties of 120% to 240% of the tax owed, plus default interest. For RW form violations (Swiss account monitoring), the penalty ranges from 3% to 15% of the undeclared amounts. Voluntary compliance reduces penalties significantly.
When is the Swiss salary certificate issued?: The salary certificate (Lohnausweis) is the official document issued by the Swiss employer that details gross salary, social contributions, withholding tax, and benefits in kind. It serves for the TDR rectification in Switzerland and the Italian tax return (Modello Redditi PF).
What are the deadlines for paying IRPEF instalments?: The first IRPEF instalment (40%) is due by 30 June 2026. The second instalment (60%) is due by 30 November 2026. For amounts below €257.52, the instalment is paid in a single payment in November.