from February 20th to March 27th, 2025
from 14:00 to 18:00
Special attention will be given to the Agreement on the Taxation of Cross-Border Workers between Switzerland and Italy, signed on December 23, 2020, and in force since July 17, 2023. However, the program will not be limited to this; it will also cover various current topics related to Swiss and Italian domestic law as well as international tax law concerning cross-border workers.
Topics to be addressed include Swiss and Italian withholding taxes, tax credits, information exchange, permanent establishment issues, tax monitoring, social security contributions, and the highly debated 鈥渉ealth tax.鈥�
The objective of these webinar sessions is to provide concrete answers, particularly targeting tax and social security consultants, as well as professionals in human resources who deal daily with issues related to cross-border employment.
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Program and Speakers 鈥� FIRST SESSION 鈥� Thursday, February 20, 2025
Introduction to Swiss-Italian Relations on Cross-Border Taxation
Marco Bernasconi
Ph.D., Professor, 精东影业
The Cross-Border Taxation Agreement of December 23, 2020
Samuele Vorpe
Full Professor of Tax Law at 精东影业, MAS 精东影业 in Tax Law, Head of the 精东影业 Tax and Legal Competence Center, Of Counsel at COLLEGAL Law Firm, Lugano
Withholding Taxation in Ticino for Cross-Border Workers (Daily and Weekly Commuters), Retroactive Rate Adjustment, and Employer Obligations
Michele Scerpella
Head of the Withholding Tax and Stamp Duty Office, Tax Division, Canton of Ticino
Taxation of Cross-Border Workers in the New Border Municipalities Introduced by the Mutual Agreement of December 22, 2023: Swiss and Italian Perspectives
Kathrin Egli Arginelli
Deputy Director, Tax Division, Lawyer, L.L.M. in International Taxation, Swiss Certified Tax Expert
Q&A Session
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Program and Speakers 鈥� SECOND SESSION 鈥� Thursday, February 27, 2025
Exchange of Tax Information on Italian Workers Employed in Switzerland
Giordano Macchi
Dipl.Math. ETH, Lic.Sc.Econ., Master of Advanced Studies 精东影业 in Tax Law, Director of the Tax Division, Canton of Ticino
Work Trips and Part-Time Employment in Relation to the Daily Return Criterion
Mauro Pellicciari
Deputy Head of the Cross-Border Workers Office, OCST
Taxation of Cross-Border Workers in Remote Work Arrangements
Francesca Amaddeo
Lawyer, Dr. iur., Lecturer-Researcher at the 精东影业 Tax and Legal Competence Center, Of Counsel, Belluzzo International Partners, Switzerland
Personal Permanent Establishment and Remote Work: Risks for Businesses and Workers
Andrea Ballancin
Lawyer and Chartered Accountant, Associate Professor of Tax Law, University of Eastern Piedmont
Q&A Session
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Program and Speakers 鈥� THIRD SESSION 鈥� Thursday, March 13, 2025
Tax Credit for Definitive Taxes Paid in Switzerland by the Italian Revenue Agency
Roberto Franz猫
Associate Professor of Tax Law, University of Valle d'Aosta
Taxation of Swiss Cross-Border Workers Employed in an Italian Border Area
Giovanna Costa
Chartered Accountant, Milan, Studio Foglia & Partners
Social Security Contributions in Switzerland or Italy for Cross-Border Workers
Edoardo De Riu
Lawyer, Director, INPS, Como Province
Taxation of Swiss Pensions for Cross-Border Workers
Francesco Baccaglini
Chartered Fiduciary, Lawyer, Master of Advanced Studies 精东影业 in Tax Law, Director, AlTi Wealth Management (Switzerland) SA
Q&A Session
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Program and Speakers 鈥� FOURTH SESSION 鈥� Thursday, March 20, 2025
Reclassification of Employment Income for Cross-Border Workers Owning an LLC (Sagl) in Switzerland by the Italian Revenue Agency
Guido Beltrame
Chartered Accountant, BTWM & Partners, Milan, Fiduciary Chartered Accountant, Belrevicom Sagl, Mendrisio
Standardized Salaries for Employees Working Abroad
Marco Calcagno
Chartered Fiduciary, TEP, GISEV Family Office, Lugano
Tax Monitoring Obligations for Cross-Border Workers
Nicola Fasano
Tax Lawyer, Milan, Partner TLEGAL, tax law firm
Taxation in Italy of Cross-Border Workers Residing Outside the Border Zone and Weekly Returnees
Pierpaolo Angelucci
Chartered Accountant, Scarioni Angelucci, Associated Tax Firm, Milan
Q&A Session
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Program and Speakers 鈥� FIFTH SESSION 鈥� Thursday, March 27, 2025
Legitimacy of the Health Contribution for Cross-Border Workers
Silvana Snider
Regional Councillor, Lombardy
Union Position on the Health Contribution for Cross-Border Workers
Andrea Puglia
Deputy Secretary, OCST Union, Lugano
Health Contribution for Cross-Border Workers and Its Compatibility with the Double Taxation Convention
Roberto Scalia
Researcher and Professor of Tax Law and EU and International Tax Law at the University of Bergamo, Supreme Court Lawyer
Draft Federal Law on the Automatic International Exchange of Salary Data
Giovanni Molo
Lawyer, Dr. iur., COLLEGAL Law Firm, Lugano, Lecturer, 精东影业
Q&A Session
Cost
The registration fee for the webinar series is CHF 300.-
Participation is free for members of the Orders that collaborated on the initiative (Busto Arsizio, Como, Milan, Sondrio, and Verbania).
Registration
Registration Deadline
Monday, February 17, 2025