The phenomenon of teleworking has now become part of the daily life of both employees and employers. Initially lacking any kind of regulation, remote work is gradually finding its own framework from the fiscal, social security, and even private law perspectives. With regard to tax law, both the national scenario—focusing on the fiscal treatment of remote work performed from different Cantons—and the international one will be addressed. The latter has recently been enriched with the adoption of the Federal Law on the taxation of telework in the international context, introduced in order to give concrete effect to the international agreements signed by Switzerland with France and Italy. The aspect related to social security must also not be overlooked. Telework, in fact, when carried out in cross-border circumstances, is regulated not only by the initial EU Regulations No. 883/2004 and 987/2009—within the 25% limit—but also by the more recent Multilateral Agreement, which extends the possibility of performing one’s activity remotely up to 49.99% without changes in the worker’s social security affiliation. Beyond thresholds, it is important to understand the duties and obligations of both the employee and, where applicable, the employer, and how they must be fulfilled. Finally, and not least, the Federal Council is considering introducing a series of amendments to the Code of Obligations in order to regulate this mode of work performance also under private law, putting an end to the uncertainty that has characterized the matter so far. In addition, still within the field of labor law, the employer has the responsibility to protect the health of employees and to implement all necessary measures for telework at home.

Program and speakers
Aspects of telework in intercantonal tax relations
Kathrin Egli Arginelli
Lawyer, LLM in International Taxation, Swiss Certified Tax Expert, Deputy Director of the Tax Division of the Canton of Ticino, Bellinzona

Telework in international tax relations: domestic law and conventions concluded by Switzerland with France and Italy
Samuele Vorpe
Full Professor of Tax Law at SUPSI, MAS SUPSI in Tax Law, Head of the SUPSI Center of Tax and Legal Competence, Of Counsel at COLLEGAL Law and Notary Firm, Attorneys at Law, Lugano

Francesca Amaddeo
Lawyer, Dr. iur., Lecturer-Researcher at the SUPSI Center of Tax and Legal Competence, Of Counsel, Belluzzo International Partners, Switzerland

Telework in the field of social security
Davide Barudoni
Head of Service at the Contributions Office of the Social Security Institute of Bellinzona, Specialist in Social Security, Lecturer at the Institute of Continuing Education for the Social Security Specialist program, and Consultant in Social Security

Telework in the field of labor law
Sharon Guggiari Salari
Attorney specialized in Labor Law (FSA), Notary, MAS SUPSI in Tax Law, CAS in Verwaltungsrat, SGSLEX Law Firm, Lugano

Cost
CHF 350.-
CHF 300.- for Boss Editore and other partner organizations

Registration
https://bit.ly/webinar-20-01-2026