July 4th, 2024
from 12:00 to 13:30
The webinar aims to analyze the principles of international taxation related to so-called "cross-border" pension taxation between Switzerland and Italy, as well as recent developments on the topic. Specifically, after presenting the domestic regulatory framework (Swiss and Italian), as well as the conventional framework applicable to cross-border pension income, the meeting will detail the new practice of the Tax Office aimed at denying the refund of the withholding tax on lump-sum payments from the second pillar. This change represents a significant reversal by the tax authority, which has effectively deemed the double taxation convention between the two countries inapplicable to the case in question, not finding the conditions for accessing the related benefits. This new practice is part of a series of interventions, often on the Italian side, carried out administratively rather than legislatively to define the applicable regime for the taxation of cross-border pensions, in the case of Swiss pensioners receiving Italian pensions and Italian pensioners receiving Swiss pensions (AVS, LPP).
Program and Speakers
Important news on the taxation of pension income between Switzerland and Italy
Marco Calcagno
Certified Tax Advisor, TEP, GISEV Family Office, Lugano
Michele Scerpella
Head of the Withholding Tax and Stamp Duty Office, Division of Contributions, Bellinzona
Cost
CHF 150.-
Registration
Registration Deadline
Friday, June 28, 2024