{"id":391,"date":"2022-06-15T12:48:09","date_gmt":"2022-06-15T10:48:09","guid":{"rendered":"https:\/\/fidulago.ch\/?p=391"},"modified":"2023-08-21T15:05:42","modified_gmt":"2023-08-21T13:05:42","slug":"new-taxation-of-frontier-workers","status":"publish","type":"post","link":"https:\/\/fidulago.ch\/en\/nuova-tassazione-lavoratori-frontalieri\/","title":{"rendered":"New taxation of frontier workers Italy Switzerland: what changes"},"content":{"rendered":"

Gi\u00e0 da alcuni anni si parlava di una possibile revisione delle condizioni che regolano ad oggi i contratti dei lavoratori frontalieri tra Italia e Svizzera e le relative disposizioni fiscali. L\u2019ultimo accordo, infatti, risale al 1974 e necessitava di essere sottoposto a nuova valutazione.<\/p>\r\n\r\n\r\n\r\n

The new bill was created above all with the intention of clarifying and regulating some unclear aspects relating, in particular, to the definition of frontier worker and the conditions relating to income taxation between the two countries.<\/p>\r\n\r\n\r\n\r\n

So let's see what are the main differences between the two agreements and what changes from 2023 for cross-border commuters.<\/p>\r\n\r\n\r\n\r\n

\u00a0<\/div>\r\n\r\n\r\n\r\n
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Old bilateral agreement from 1974:<\/strong><\/h2>\r\n\r\n\r\n\r\n

Frontier workers who reside in the border Municipalities and return to Italy every day:<\/p>\r\n\r\n\r\n\r\n