Join our Global Employer Services webinar on 7 March 2024 at 10 am (CET) - Tax and Legal blog


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.

Key contacts

Michelle Hug-Fahrni -110x110

Michelle Hug-Fahrni -  Partner, Global Employer Services

Michelle Hug-Fahrni is as a Partner in the Global Employer Service in Zurich. She has extensive experience in managing global mobility programmes for large multinational companies but also mid-sized companies and covers topics such as such tax return compliance and consulting. White glove services for senior executives, business traveler risk, social security and pension compliance/advisory and payroll assistance. 



Céline Wehrle - Director, Global Employer Services

Céline leads our Swiss tax advisory team. She has nearly 15 years’ experience advising clients in complex international tax questions. She is particularly focused on supporting Executives, Board members and organisations in the fields of income tax, equity-based compensation and retirement planning. Céline holds a Master in International Private Law and is a qualified French attorney-at-law.



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