We would like to invite you to our upcoming webinar on Commuters between Switzerland and Italy: Update on income tax and social security rules.

Switzerland and Italy have negotiated a double tax treaty that entered into force in January 2024. This treaty clarifies the status of daily commuters and changes the rules of taxation for this population. Before the new treaty entered into force, the authorities announced that daily commuters can work up to 25 % from home without consequences from a tax perspective.

In parallel, Italy signed the Social Security Framework agreement, allowing daily and weekly commuters to work up to 50% from home without social security consequences, shuffling the cards in the game.

During this webinar, the Deloitte Switzerland and Deloitte Italy teams will guide you through the following:

• Overview of the applicable tax and social security rules for commuters between Switzerland and Italy; 
• Presentation of practical cases illustrating:
  • Daily commuter cross-border status versus weekly commuter status
  • Italian implications for employers and employees
  • Swiss implications for employers and employees
• Actions to be taken within your company to ensure compliance from a Swiss and Italian perspective

Register for this webinar

We look forward to welcoming you to an informative and insightful webinar. If you have any questions, please do not hesitate to contact us.

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