New taxation regime for cross-border commuters

Italy and Switzerland signed a new agreement to regulate the taxation for cross-border commuters: Francesco Marconi, Partner and Chartered Accountant, and Alessandro Poli, Associate Partner and Lawyer, analyzed the taxation regime between the two countries in an article published by IPSOA.

The recent Agreement on the tax regime reserved for cross-border commuters, reached also thanks to the needs raised from Covid-19 pandemic, has undergone several changes and fully replaces the agreement signed in Rome in 1974. However, the new Agreement will come into force no earlier than 2023 and will be reviewed every five years.

In the article, our professionals clarify what are the changes compared to the previous regulation and the new criteria for tax liability.