Do I have to declare Swiss income in Italy?

Yes, all foreign income must be declared in Section RW and in Section RC/RL of the tax return.

Can I use the 730 form or do I need the Modello Redditi PF?

Cross-border workers with foreign income must use the Modello Redditi PF (formerly Unico). The 730 form is not sufficient.

How does the tax credit for taxes paid in Switzerland work?

The withholding tax paid in Switzerland is deducted from the Italian IRPEF, avoiding double taxation.

What is the €10,000 exemption?

Under the new 2026 agreement, the first €10,000 of income is exempt from Italian IRPEF for new cross-border workers.

Do I have to declare the Swiss bank account?

Yes, the Swiss account must be declared in Section RW for tax monitoring purposes. You do not pay IVAFE on bank accounts.

Tax Return Guide (cross-border guide)

Tax Return Guide — 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.

Last updated: May 2026

By Frontaliere Ticino Editorial Team · Cross-border tax & pension specialists

The income tax return guide for cross-border workers covers both Italy and Switzerland. For Italy: Modello 730 or Redditi PF, income in francs converted at the UIC rate, franchise, and foreign tax credit in sections RC, CE, CR.

For Switzerland: withholding tax (Quellensteuer), rectification procedure by 31 March, supplementary ordinary taxation (TOU) above CHF 120,000, pillar 3a and LPP deductions, quasi-resident status, and filing with eTax Ticino.

Step-by-step instructions walk you through each form section, from declaring Swiss income in the Italian 730 to requesting the withholding tax rectification in Canton Ticino.

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

Do I have to declare Swiss income in Italy?: Yes, all foreign income must be declared in Section RW and in Section RC/RL of the tax return.
Can I use the 730 form or do I need the Modello Redditi PF?: Cross-border workers with foreign income must use the Modello Redditi PF (formerly Unico). The 730 form is not sufficient.
How does the tax credit for taxes paid in Switzerland work?: The withholding tax paid in Switzerland is deducted from the Italian IRPEF, avoiding double taxation.
What is the €10,000 exemption?: Under the new 2026 agreement, the first €10,000 of income is exempt from Italian IRPEF for new cross-border workers.
Do I have to declare the Swiss bank account?: Yes, the Swiss account must be declared in Section RW for tax monitoring purposes. You do not pay IVAFE on bank accounts.