What is the TDR for Swiss cross-border workers?

The TDR (Tariffa con Deduzione per Rettifica — Rate with Deduction for Rectification) is the procedure that allows cross-border workers taxed at source in Switzerland to request tax rectification and obtain additional deductions such as transport, LPP, pillar 3a, and medical expenses.

By when must the TDR be submitted?

The TDR rectification request must be submitted by 31 March of the year following the tax year. For example, for 2025 income the deadline is 31 March 2026. After this date, rectification is no longer possible.

Which deductions can I claim through the TDR?

Main deductions include: transport costs (max CHF 3,200), meals away from home, LPP buy-back contributions, pillar 3a contributions (max CHF 7,258 for employees), health insurance premiums, uncovered medical expenses, debt interest, and donations.

How is the TDR rectification refund calculated?

The Tax Office recalculates the withholding tax including the declared deductions. The difference between the tax withheld by the employer and the recalculated tax is refunded directly to the bank account, generally within 3–6 months.

Does a G-permit cross-border worker need to file an ordinary declaration in Switzerland?

No, a G-permit cross-border worker is taxed at source and does not need to file an ordinary Swiss tax return. They can, however, request the TDR rectification for deductions. The ordinary declaration is mandatory only if gross income exceeds CHF 120,000.

Tax Return Switzerland | Frontaliere Ticino

Tax Return Switzerland — 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 Swiss tax return guide covers the withholding tax rectification procedure (Tarifkorrektur/TDR) available to cross-border workers in Canton Ticino. By filing before 31 March of the following year, you can claim additional deductions not automatically included in withholding tax: pillar 3a contributions, actual transport costs, continuing education, and childcare expenses.

For cross-border workers earning above CHF 120,000, supplementary ordinary taxation (TOU) is mandatory. The guide explains how to file via eTax Ticino, what supporting documents are required, and how the quasi-resident status can provide access to the same deductions available to Swiss residents.

Key deadlines and procedures: filing the TDR application with the Ufficio delle Imposte (DFE), gathering Swiss and Italian documentation, and understanding how the Swiss tax rectification interacts with your Italian IRPEF return and the foreign tax credit mechanism.

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

What is the TDR for Swiss cross-border workers?: The TDR (Tariffa con Deduzione per Rettifica — Rate with Deduction for Rectification) is the procedure that allows cross-border workers taxed at source in Switzerland to request tax rectification and obtain additional deductions such as transport, LPP, pillar 3a, and medical expenses.
By when must the TDR be submitted?: The TDR rectification request must be submitted by 31 March of the year following the tax year. For example, for 2025 income the deadline is 31 March 2026. After this date, rectification is no longer possible.
Which deductions can I claim through the TDR?: Main deductions include: transport costs (max CHF 3,200), meals away from home, LPP buy-back contributions, pillar 3a contributions (max CHF 7,258 for employees), health insurance premiums, uncovered medical expenses, debt interest, and donations.
How is the TDR rectification refund calculated?: The Tax Office recalculates the withholding tax including the declared deductions. The difference between the tax withheld by the employer and the recalculated tax is refunded directly to the bank account, generally within 3–6 months.
Does a G-permit cross-border worker need to file an ordinary declaration in Switzerland?: No, a G-permit cross-border worker is taxed at source and does not need to file an ordinary Swiss tax return. They can, however, request the TDR rectification for deductions. The ordinary declaration is mandatory only if gross income exceeds CHF 120,000.