Swiss-Italian Tax Agreement Reshapes Cross-Border Work

New telework taxation agreement allows cross-border workers to work from home up to 25% of time without tax implications, impacting thousands of Swiss-based Italian workers

Key Takeaways

New telework agreement allows cross-border workers to work from home up to 25% of time without tax implications
Agreement takes effect from January 2024
Teleworking does not affect taxation state or cross-border commuter status

By The Numbers

25%

Maximum allowed work-from-home time without tax implications

They Said

"Teleworking has no impact on the state that taxes income from employment, nor on the status of the cross-border commuter"
— Italian government

New Tax Agreement Overview

Implementation and Timeline

Impact on Cross-Border Workers

Economic Implications

Sources & References

Italy and Switzerland agree on taxation of cross-border workers

SWI swissinfo.ch

Key Takeaways

New telework agreement allows cross-border workers to work from home up to 25% of time without tax implications
Agreement takes effect from January 2024
Teleworking does not affect taxation state or cross-border commuter status

By The Numbers

25%

Maximum allowed work-from-home time without tax implications

They Said

"Teleworking has no impact on the state that taxes income from employment, nor on the status of the cross-border commuter"
— Italian government

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