Tax Refunds (cross-border guide)

Tax Refunds — 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.

Ristorni are the fiscal compensations that Canton Ticino pays to Italian border municipalities to offset the costs of hosting cross-border worker residents. Under the original 1974 agreement, approximately 40% of withholding tax collected from cross-border workers was returned to Italian municipalities within 20 km of the border.

The 2024 New Agreement changes the ristorni framework: as Italy introduces concurrent taxation on new cross-border workers, the share of tax revenue flowing back to Italian municipalities will progressively decrease through the transitional period ending in 2033.

This page tracks ristorni payments by municipality and year, showing historical trends and projected future changes. For cross-border workers, ristorni indirectly affect your community: municipalities receiving significant ristorni can maintain lower local tax rates and better public services.

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.

All tools and data are updated for the 2026 fiscal year, reflecting the New Bilateral Tax Agreement between Switzerland and Italy, current AVS/LPP contribution rates, and Canton Ticino withholding tax tables.

The platform covers the complete cross-border worker lifecycle: from obtaining your G or B permit and opening a Swiss bank account, to filing your annual tax returns in both countries, planning your AVS and LPP pension, and comparing the cost of living on both sides of the border.

Frequently asked questions

What are fiscal rebates (ristorni) for cross-border workers?
Fiscal rebates are compensations that Switzerland pays to Italy, equal to 40% of the withholding tax deducted from cross-border workers. These funds are distributed to the Italian municipalities where the workers reside to finance local services.
Who receives the fiscal rebates?
The rebates are paid to Italian municipalities located within 20 km of the Swiss border. The main beneficiary municipalities are in the provinces of Como, Varese, Verbano-Cusio-Ossola, and Sondrio.
How much is a fiscal rebate worth per municipality?
The amount varies greatly: municipalities with many cross-border workers like Lavena Ponte Tresa, Porlezza, or Ponte Chiasso receive hundreds of thousands of euros, while smaller municipalities receive lower amounts. The annual total exceeds €90 million.
Will rebates continue under the new 2026 agreement?
Yes, but with a gradual reduction. Under the new agreement, Switzerland will retain 80% of the tax (instead of the current 61.5%). Italy will compensate municipalities with its own funds during the transitional period until 2033. According to Marco Bernasconi, cross-border tax attorney: 'Border municipalities will need to adapt their budgets to the gradual reduction of Swiss rebates'.
How can I find out how much my municipality receives from rebates?
Our page shows the historical rebate data for each Italian border municipality. Data is updated annually based on official communications between the two states.