Should a cross-border worker file the 730 or the Modello Redditi PF?

A cross-border worker with only Swiss employment income must use the Modello Redditi PF (formerly Unico), since the 730 is reserved for workers with an Italian withholding agent. The 730 can only be used if you also have Italian income with a CU. According to Elena Colombo, international tax accountant: 'The most common mistake is filing the 730 without an Italian withholding agent, which invalidates the declaration'.

What is the €10,000 exemption for new cross-border workers?

Under the new 2026 tax agreement, cross-border workers hired from 17 July 2023 benefit from a €10,000 exemption: the first €10,000 of income converted to euros is not taxed in Italy. IRPEF is paid only on the amount exceeding the exemption. According to Elena Colombo, international tax accountant: 'The exemption is applied automatically in the tax return and represents a tangible benefit for all new cross-border workers'.

How do you fill out Section RW for the Swiss bank account?

In Section RW, declare the Swiss bank account indicating: code 1 (deposits), country code 071 (Switzerland), maximum value reached during the year, and balance at 31/12. If the average balance exceeds €5,000, IVAFE of €34.20/year applies.

How does the tax credit work in Section CE?

In Section CE, you declare the Swiss withholding tax paid, converted to EUR at the annual average exchange rate. The tax credit reduces the IRPEF due, up to the limit: it can never exceed the Italian IRPEF calculated on the foreign income. According to Elena Colombo, international tax accountant: 'Any excess credit can be carried forward to the next eight tax returns'.

Which exchange rate should I use to convert CHF salary to EUR?

Use the annual average exchange rate published by the Agenzia delle Entrate (notice issued in January of the following year). For 2025, the rate is published in January 2026. Do not use the exchange rate on the day of payment.

Tax Return Italy | Frontaliere Ticino

Tax Return Italy — 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: April 2026

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

The Italian tax return guide for cross-border workers covers the Modello 730 and Redditi PF filings required for those who work in Switzerland and are tax residents in Italy. Swiss employment income must be declared in section RC, converted from CHF to EUR using the official UIC exchange rate for the fiscal year.

Under the 2024 New Agreement, new cross-border workers benefit from a EUR 10,000 franchise on Swiss employment income for IRPEF calculation. The foreign tax credit (Art. 165 TUIR) for Swiss withholding tax already paid is claimed in section CE/CR, preventing double taxation.

The guide walks through each form section with examples: how to fill in the CU (Certificazione Unica) data from your Swiss employer, where to enter additional deductions (mortgage interest, medical expenses, renovation bonuses), and the deadlines — 30 September for the 730, 30 November for the Redditi PF.

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

Should a cross-border worker file the 730 or the Modello Redditi PF?: A cross-border worker with only Swiss employment income must use the Modello Redditi PF (formerly Unico), since the 730 is reserved for workers with an Italian withholding agent. The 730 can only be used if you also have Italian income with a CU. According to Elena Colombo, international tax accountant: 'The most common mistake is filing the 730 without an Italian withholding agent, which invalidates the declaration'.
What is the €10,000 exemption for new cross-border workers?: Under the new 2026 tax agreement, cross-border workers hired from 17 July 2023 benefit from a €10,000 exemption: the first €10,000 of income converted to euros is not taxed in Italy. IRPEF is paid only on the amount exceeding the exemption. According to Elena Colombo, international tax accountant: 'The exemption is applied automatically in the tax return and represents a tangible benefit for all new cross-border workers'.
How do you fill out Section RW for the Swiss bank account?: In Section RW, declare the Swiss bank account indicating: code 1 (deposits), country code 071 (Switzerland), maximum value reached during the year, and balance at 31/12. If the average balance exceeds €5,000, IVAFE of €34.20/year applies.
How does the tax credit work in Section CE?: In Section CE, you declare the Swiss withholding tax paid, converted to EUR at the annual average exchange rate. The tax credit reduces the IRPEF due, up to the limit: it can never exceed the Italian IRPEF calculated on the foreign income. According to Elena Colombo, international tax accountant: 'Any excess credit can be carried forward to the next eight tax returns'.
Which exchange rate should I use to convert CHF salary to EUR?: Use the annual average exchange rate published by the Agenzia delle Entrate (notice issued in January of the following year). For 2025, the rate is published in January 2026. Do not use the exchange rate on the day of payment.