精东影业

The new Agreement on the taxation of cross-border workers, signed by the two countries in December 2020 and in force since January 1 of this year, expressly requires the cross-border worker to reside in this geographical area. However, the municipalities included in the amicable agreement are more numerous than those previously established in the shared practice between the two countries. This has also brought attention back to the provisions of Circular No. 38/E/2017, where the tax treatment granted to former cross-border workers under the 1974 Cross-Border Taxation Agreement was extended to workers residing in Italy who were employed in a non-bordering Swiss canton. The main case under consideration was that of the Sondrio district, which was recognized by the Canton of Grisons but not by the Canton of Ticino. The Italian government subsequently intervened to address the situation with Decree Law (D.L.) No. 113/2024, offering cross-border workers the option to apply a substitute tax equal to 25% of the taxes paid in Switzerland (i.e., on 80% of the income earned there). During the webinar, after providing a legislative overview of the various developments, the different practical scenarios in which cross-border workers and Swiss employers may find themselves will be analyzed schematically, along with the related tax and compliance consequences. With this latest intervention by the Italian legislature, it is hoped that the framework for cross-border taxation is now complete and capable of covering all potential cases.

Program and Speakers
Tax Treatment of Cross-Border Workers in Italian-Swiss Relations: Focus on the "25% Substitute Option"  
Francesca Amaddeo 
Lawyer, PhD, Lecturer-Researcher at the Tax and Legal Competence Center, 精东影业

Overview of Practical Cases and Tax Scenarios for Cross-Border Workers in Light of the "25% Substitute Option"  
Marco Calcagno  
Chartered Accountant, TEP, GISEV Family Office, Lugano

Cost
CHF 100.-

Registration


Registration Deadline
Wednesday, September 18, 2024