Tax framework for Italian-Swiss cross-border workers

March 3rd, 2026
from 14:00 to 17:30

Manno, Suglio Business Center, via Cantonale 18, Aula 1156

This is the second in a series of five seminars organized as part of the CROCSIT project, which aims to improve the efficiency of cross-border work management between Italy and Switzerland, with a focus on tax, social security, and immigration. The focus is on the Canton of Ticino and Lombardy, with a particular focus on the Insubria region.

Taxation represents one of the key elements of the (trans)border employment phenomenon. The very nature of cross-border work has required the adoption of a specific legal framework, set out in the Agreement on the Taxation of Cross-Border Workers concluded between Switzerland and Italy, initially in 1974 and subsequently revised in 2020, which has recently entered into force. After analysing the tax treatment of both “new” and “old” cross-border workers in light of the new rules applicable as of 1 January 2024, the focus will turn to the identification of the so-called new municipalities within the 20-km border area, as provided for in the Mutual Agreement of 22 December 2023, as well as to the regime introduced by the decree known as the Omnibus Decree. Further topics to be addressed include business trips, compliance with the 45-day threshold, and the application of lump-sum (conventional) remuneration. Finally, attention will be devoted to the tax treatment of the so-called “reverse” cross-border worker, namely a worker resident in Switzerland who commutes daily to Italy to carry out dependent employment.

Programme and speakers
Taxation in Switzerland of non-resident workers
Samuele Vorpe, Full Professor of Tax Law at SUPSI, MAS SUPSI in Tax Law, Head of the Tax and Legal Competence Centre at SUPSI, Of Counsel at COLLEGAL Law and Notary Firm, Lugano
Michele Scerpella, Head of the Office for Withholding Tax and Stamp Duties of the Tax Administration Division of the Canton of Ticino

The “reverse” cross-border worker and its tax treatment
Roberto Franzè, Associate Professor of Tax Law, University of Valle d’Aosta
Rocco Filippini, MAS SUPSI in Tax Law and in Economic Law and Business Crime, Attorney-at-law, Deputy Director of the Tax Administration Division of the Canton of Ticino

Administrative cooperation under the 2020 Agreement: exchange of information
Giovanni Molo, Attorney-at-law, Dr. iur., LL.M, Partner, COLLEGAL Law and Notary Firm, Lugano

Networking aperitif
Participation is free of charge and open to the public

Registration by Friday, February 27th at the following link: https://bit.ly/evento-03-03-26

Observations
Currently under accreditation by the Order of Chartered Accountants and Accounting Experts.

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