The CROCSIT project journey, funded under the Interreg Italy–Switzerland 2021–2027 programme, first call, begins with an examination of the definition of cross-border worker. Although apparently simple or straightforward, the concept of cross-border worker is articulated through different definitions, requirements, and nuances in the fields of taxation, social security, and immigration law. Starting from a historical overview of the phenomenon of cross-border work and cooperation between Switzerland and Italy, the seminar will first address the classification of “new” and “old” tax cross-border workers, as provided for and regulated by the Italy–Switzerland Agreement on the taxation of cross-border workers, distinguishing them from those who fall outside its scope of application. The focus will then shift to the classification of cross-border workers for social security purposes, from the perspective of both countries. To complete the picture, the role of the cross-border worker will be analysed within the framework of the Agreement on the Free Movement of Persons and for the purposes of the Swiss Federal Act on Foreign Nationals and their Integration (FNIA). The seminar, free of charge and open to all, offers a practical approach to the main legal issues relating to the definition of cross-border worker. The programme includes several contributions addressing highly topical issues, presented by cantonal authorities competent in the relevant fields.

Programme of the day
Historical overview of the phenomenon of cross-border employment
Marco Bernasconi, PhD, SUPSI Professor

Definition of cross-border worker for tax purposes and its evolution (before and after the Tax Agreement)
Giordano Macchi, Dipl. Math. ETH, Lic. Econ. Sci., Master of Advanced Studies SUPSI in Tax Law, Director of the Division of Taxation of the Canton of Ticino, Bellinzona

Definition of cross-border worker for social security purposes and its evolution (before and after the Social Security Agreement)
Edoardo De Riu, Lawyer, Director of INPS Province of Como
Sanja Pejic, Head of the Contributions Office of the Institute of Social Insurance (IAS)

Definition of cross-border worker for the purposes of foreign nationals legislation, their integration, and the AFMP
Silvia Gada, Head of Section, Population Section
Stefano Devrel, Head of the Migration Office

Networking aperitif

Participation is free of charge and open to the public.

Registration at the following link: https://bit.ly/evento-12-02-26

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