Teleworking or remote work has now become a new way of performing one’s professional activity. The phenomenon, which grew exponentially following the COVID-19 pandemic, has become part of everyday working life, including for (cross-)border workers, making legal, tax, and social security regulation necessary.

From a tax perspective, relations between Italy and Switzerland have followed a fragmented path, culminating in the agreed threshold of 25% of permitted telework for frontier workers, now enshrined in the Additional Protocol to the Agreement on the taxation of frontier workers. At the same time, in the field of social security, the international community has developed a multilateral agreement—also signed by Switzerland and Italy—allowing telework in cross-border relationships to be extended up to 49.9%.

During the meeting, the focus will be on tax and social security treatment, including these specific features, as well as, in particular, on the impact that telework may have on the allocation of income. Finally, the discussion will address the delicate issue of the risk of a personal permanent establishment in the case of telework, also in light of the latest updates to the OECD Model. During the afternoon, there will also be an opportunity to present the CROCSIT Platform, designed to facilitate understanding of cross-border work across its three dimensions (taxation, social security, and immigration).

Programme of the day

Taxation of (cross-)border workers engaged in telework
Kathrin Egli Arginelli, Deputy Director, Tax Division; Attorney-at-Law; LL.M. in International Taxation; Certified Tax Expert

Social security framework for telework for (cross-)border workers
Davide Barudoni, Head of the Contributions Office, Social Insurance Institute of the Canton of Ticino
Edoardo De Riu, Attorney-at-Law, Regional Director for Valle d’Aosta, Head of INPS Cross-Border Workers Unit

Presentation of the “CROCSIT” digital platform
Marco D’Ambros, Director of CodeLounge, Software R&D Center, USI
Francesca Amaddeo, Dr. iur., Attorney-at-Law, Lecturer and Researcher at the SUPSI Competence Centre for Tax and Legal Studies

The impact of telework on the allocation of income
Ernesto Marco Bagarotto, Associate Professor of Tax Law, University of Milan

Risks of a personal permanent establishment in the case of telework
Fabrizio Vismara, Full Professor of International Law, University of Insubria.

Aperitif

Participation is free of charge and open to the public.

Registration at the following link: https://forms.cloud.microsoft/e/vwcaeZLZiN