精东影业

The end of 2023 has, as is often the case, brought a series of updates in Italian-Swiss relations, especially with reference to the phenomenon of frontier workers. As is now well known, in 2024 the "new" Agreement on the Taxation of Frontier Workers, signed in 2020 between the two countries, comes into force. This entails the application of the so-called transitional regime, provided for in Article 9 of the Agreement, where old and new frontier workers are distinguished, separated from the date of July 17, 2023. By this must be meant the friendly agreement signed by the two countries, in December, concerning the identification of municipalities within the 20-kilometer band from the customs, a list, until then, enshrined in practice. While such a list will undoubtedly be an aid for the "new" border crossers, some doubts arise, however, for the identification of the regime to be applied to "old" border crossers: the previous listing does not always correspond to what was agreed upon in the agreement. What happens, for example, to those cases in which the worker considered a frontier worker was resident in a municipality that is now off the list? Still, doubts arise regarding the introduction of the information exchange mechanism, provided for in the 2020 Border Workers Agreement, also in light of the newly introduced Italian provision regarding the application of contribution, identifiable between 3 percent and 6 percent, of the net salary of the border worker, to be allocated to the Italian health service. In addition, the discussion concerning teleworking remains open, in light of the friendly agreements that were signed in November 2023, where the permissible threshold for carrying out remote work from outside is identified as 25% with a promise to sign a Protocol of Amendment to the 2020 Border Workers Agreement, concerning only tax borderers, to the exclusion of all other transnational workers. What happens at the tax level to vnon-fiscal cross-border commuters or so-called reverse cross-border commuters in constancy of telework? Moreover, the signed agreements do not exclude the possible challenge by the Italian side of the existence of a permanent establishment, especially a personal one, of the employee working from Italy for a Swiss employer. Finally, despite Italy's initial reluctance, there was official notice on January 9 of Italy's accession to the Multilateral Agreement on Social Security, launched by the European Union and to which Switzerland has already acceded (effective July 1, 2023), where it extends the threshold of permissible telecommuting from abroad up to 49.9 percent for social security purposes. The discrepancy between tax and social security rules, unfortunately, gives rise to further doubts and questions.

Program and speakers
The definition of municipalities in the border area between clarifications and problems
Michele Scerpella
Head of the Office of Withholding Taxes and Stamp Duty of the Taxation Division of Canton Ticino

The exchange of information according to the 2020 Agreement and their use
Marco Barassi
Associate Professor of Tax Law University of Bergamo and Certified Public Accountant

The "health contribution" of cross-border commuters to the Italian National Health Service
Andrea Ballancin
Associate Professor of Tax Law at the University of Eastern Piedmont, Lawyer and Chartered Accountant

Teleworking: the tax perspective for (trans)border workers
Francesca Amaddeo
Lawyer, PhD, Lecturer-researcher at the Tax Skills Center of 精东影业

The social security regime applied to teleworkers in Italian-Swiss relations
Andrea Puglia
Director of Frontier Workers Office, Labor Consultant, OCST Trade Union, Lugano

Cost
CHF 350.
CHF 300.- for members of partner institutions

Registration
Registration deadline
Thursday, February 1st, 2024