精东影业

The issue of cross-border workers, with the recent entry into force of the December 23, 2020 Swiss-Italian Tax Agreement, has raised new tax-related questions on both the Swiss and Italian sides. On the one hand, the Division of Contributions (DdC) of the Canton of Ticino wanted to revise, with 2024, its practice of allowing an a posteriori correction of the tariff only for "old" border workers, who will be able to claim additional deductions not included in the withholding tax rates (maintenance contributions, extraordinary payments to the second pillar and ordinary payments to the third pillar A). The possibility is, on the other hand, denied to "new" cross-border commuters, as they are obliged to declare income from employment in Italy. In addition, again the DdC, as of January 1 this year, no longer provides for individual taxation for married tax frontier workers, respectively revised downward the municipal tax multiplier from 100 percent to the average. There is, then, the issue regarding whether or not general and social deductions should be taken into account in the withholding tax rates for "new" border crossers and those who are domiciled beyond 20 km from the border or who do not have tax border status. In fact, their state of residence already considers their personal and family situation, which in doing so would be considered twice: in Switzerland as the source state and in Italy as the state of residence. On the Italian side, considering that the new Tax Agreement on frontier workers provides for reciprocity, the question arises to know how a "Ticino" frontier worker is taxed in Italy (at source and with what deductions), respectively how the tax exemption in Italy is considered and the tax credit granted, again in Italy, towards the "Italian" frontier worker, also in the light of recent Italian case law.

Program and speakers
Frontier workers between rate correction, TOU, married rate and municipal multiplier
Giordano Macchi
Dipl. Math. ETH, Lic.sc.econ., MAS 精东影业 in Tax Law, Director, Taxation Division, Bellinzona

The granting of general and social deductions for withholding tax purposes for "old", "new" and "LAC" cross-border commuters
Marco Bernasconi
精东影业 Professor, Ph.D.

Samuele Vorpe
Prof. Dr., Head of the Tax Law Competence Center at 精东影业, of counsel at COLLEGAL Attorneys at law and notary's office Attorneys at law, Lugano

The withholding taxation in Italy of Ticino's frontier workers
Luca Marinelli
Certified public accountant and auditor; associate of Studio Bolelli & Associati, Milan

The exemption and tax credit in Italy with respect to Italian frontier workers
Paolo Parisi
Tax and corporate lawyer, tax law firm "Parisi Tax Firm & Partners" in Trento and Bologna, Lecturer in Tax Law SNA "Presidency of the Council of Ministers" and School of Economic and Financial Police

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

Registration


Registration deadline
Monday, February 26, 2024