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

The absence of an Italian withholding agent does not by itself exclude form 730: a 730 without a withholding agent exists. The choice between 730 and Redditi PF depends on the income to declare and the requirements in that year’s instructions. Check your circumstances and the treatment of Swiss income before choosing. https://infoprecompilata.agenziaentrate.gov.it/portale/invia

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

Italian law excludes the first €10,000 a year of qualifying employment income earned abroad in border areas or neighbouring countries, continuously and as the exclusive object of the employment relationship, by Italian residents. Eligibility does not depend solely on hire date or the 20 km municipality zone. Salary covered by Article 9 for old workers instead benefits from the regime’s Italian exemption. https://documenti.camera.it/leg19/dossier/testi/FI0093.htm

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. 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.

Italian Tax Return (cross-border guide)

Italian tax return for cross-border workers: Form 730, Redditi PF, the 10,000-euro exemption, foreign tax credit and 2026 filing deadlines.

By Frontaliere Ticino Editorial Team

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.

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

Should a cross-border worker file the 730 or the Modello Redditi PF?: The absence of an Italian withholding agent does not by itself exclude form 730: a 730 without a withholding agent exists. The choice between 730 and Redditi PF depends on the income to declare and the requirements in that year’s instructions. Check your circumstances and the treatment of Swiss income before choosing. https://infoprecompilata.agenziaentrate.gov.it/portale/invia
What is the €10,000 exemption for new cross-border workers?: Italian law excludes the first €10,000 a year of qualifying employment income earned abroad in border areas or neighbouring countries, continuously and as the exclusive object of the employment relationship, by Italian residents. Eligibility does not depend solely on hire date or the 20 km municipality zone. Salary covered by Article 9 for old workers instead benefits from the regime’s Italian exemption. https://documenti.camera.it/leg19/dossier/testi/FI0093.htm
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. 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.

Italian Tax Return (cross-border guide)

Frequently asked questions

Official sources