{"id":6011,"date":"2024-09-07T09:15:48","date_gmt":"2024-09-07T07:15:48","guid":{"rendered":"https:\/\/taxing.it\/?p=6011"},"modified":"2026-03-24T10:10:41","modified_gmt":"2026-03-24T09:10:41","slug":"frontier-workers-residing-in-the-new-border-municipalities-special-tax-regime-decree-law-113-2024-omnibus-decree-law","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/frontier-workers-residing-in-the-new-border-municipalities-special-tax-regime-decree-law-113-2024-omnibus-decree-law\/","title":{"rendered":"Frontier workers residing in the \u2018new\u2019 border municipalities – Special Tax Regime – Decree-Law 113\/2024 (\u2018Omnibus\u2019 Decree-Law)"},"content":{"rendered":"
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2024 Rules<\/h2>

Article 6 of Decree Law\u00a0 113\/2024 establishes a special regime for workers residing in municipalities, specifically identified in Annexes 1 and 2 of the DL, which are wholly or partially within the 20 km zone from the Swiss border.<\/p>

Such individuals may opt for the application, on income from employment received in Switzerland, of a substitute tax replacing the standard income tax at scale rates IRPEF (and the relevant local additional taxes<\/a>).<\/p>

The new provisions apply as of the 2024 tax year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Conditions for the application of the regime<\/h2>

The worker must qualify as a \u2018frontier worker\u2019 within the meaning of Article 2 of the Italy-Switzerland Agreement of 23.12.2020 (an individual tax resident in a municipality whose territory lies wholly or partly within of 20 km from the border with the other Contracting State, performs an activity as an employee in the frontier area of the other Contracting State for an employer resident in, or with\u00a0 permanent establishment or a fixed base in, that other State (a Qualifying Employer) and who returns, as a general rule, daily to their residence in Italy.<\/p>

The worker, on 17 July 2023 (the date of entry into force of the Italy-Switzerland Agreement of 23.12.2020), was employed, or between 31.12.2018 and 17.7.2023 had been employed, in Switzerland in the cantons of Graub\u00fcnden, Ticino and Valais for a Qualifying Employer.<\/p>

Is in receipt of income subject to taxation in Switzerland according to the criteria indicated in Article 3 of the Agreement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Substitute Tax due<\/h2>

The substitute tax is equal to 25% of the taxes applied in Switzerland on the same income.<\/p>

The amount of tax levied in Switzerland is converted into Euro on the basis of the average annual exchange rate for the tax period in which the income is earned.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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How to make the Election for the Substitute Tax<\/h2>

The election is to be made in the annual income tax return. The 25% substitute tax is to paid by the normal deadline for paying the balance of the income tax (generally 30 June following the year of receipt of the income).<\/p>

Where election is made, tax\u00a0 paid in Switzerland on income subject to substitute tax is not deductible and cannot be offset against the substitute tax.<\/p>

Workers taking the option for the substitute tax are in any case required to pay to the Region of residence a share of cost-sharing to the National Health Service (Article 1, paragraphs 237 – 239 of Law 213\/2023).<\/p>

As an exception to the general provisions the Italian code which do not admit deduction or tax credit for healthcare costs (Article 10, paragraph 1, letter e) of the Consolidated Income Tax Act), against substitute tax taxpayers may deduct from the substitute tax an amount equal to 20% of the healthcare contributions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Municipalities\u00a0 in Annex 1<\/h2>

Lombardy Region:<\/h3>

Schilpario, Valbondione, Vilminore di Scalve, Ponte di Legno, Bulciago, Molteno, Barlassina, Briosco, Cogliate, Giussano, Lazzate, Lentate sul Seveso, Meda, Misinto, Veduggio con Colzano, Andalo Valtellino, Bema; Brebbia, Gerenzano, Saronno, Vergiate;<\/p>

Piedmont Region:<\/h3>

Stresa, Alagna Valsesia, Alto Sermenza, Boccioleto, Campertogno, Carcoforo, Cervatto, Cravagliana, Fobello, Mollia, Piode, Rassa, Rimella, Rossa;<\/p>

Trentino Alto-Adige Region:<\/h3>

Martello, Peio, Rabbi;
for the Valle d’Aosta Region Antey-Saint-Andr\u00e9, Arvier, Avise, Aymavilles, Brissogne, Brusson, Chambave, Chamois, Charvensod, Ch\u00e2tillon, Emar\u00e8se, F\u00e9nis, Gaby, Gressan, Introd, Joven\u00e7an, La Magdeleine, La Salle, La Thuile, Morgex, Nus, Pollein, Pr\u00e9-Saint-Didier, Quart, Saint-Christophe, Saint-Denis, Saint-Marcel, Saint-Nicolas, Saint-Pierre, Saint-Vincent, Sarre, Torgnon, Verrayes, Villeneuve.<\/p>

These\u00a0 same municipalities were listed in Annex B to the mutual agreement procedure of 23 December 2023 published on the website of the Ministry of Economy and Finance for the purpose of the application of the Italy-Switzerland Agreement of 23 December 2023,\u00a0 but not previously included in the lists of the cantons of Grisons, Ticino and Valais for the purpose of the application of the previous Agreement between Italy and Switzerland of 3 October 1974.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Municipalities indicated in Annex 2<\/h2>

Province of Brescia:<\/h3>

Berzo Demo, Corteno Golgi, Edolo, Incudine, Malonno Monno, Paisco Loveno, Ponte di Legno, Sonico, Vezza d’Oglio and Vione;<\/p>

Province of Sondrio:<\/h3>

Albaredo per San Marco, Albosaggia, Andalo Valtellino, Aprica, Ardenno, Bema, Berbenno di Valtellina, Bianzone, Bormio, Buglio in Monte, Caiolo, Campodolcino, Caspoggio, Castello dell’Acqua, Castione Andevenno, Cedrasco, Cercino, Chiavenna, Chiesa in Valmalenco, Chiuro, Cino, Civo, Colorina, Cosio Valtellino, Dazio, Delebio, Dubino, Faedo Valtellino, Forcola, Fusine, Gordona, Grosio, Grosotto, Lanzada, Livigno, Lovero, Madesimo, Mantello, Mazzo di Valtellina, Mello, Mese, Montagna in Valtellina, Morbegno, Novate Mezzola, Piantedo, Piateda, Piuro, Poggiridenti, Ponte in Valtellina, Postalesio, Prata Camportaccio, Rogolo, Samolaco, San Giacomo Filippo, Sernio, Sondalo, Sondrio, Spriana, Talamona, Tartano, Teglio, Tirano, Torre di Santa Maria, Tovo di Sant’Agata, Traona, Tresivio, Val Masino, Valdidentro, Valdisotto, Valfurva, Verceia, Vervio, Villa di Chiavenna and Villa di Tirano.<\/p>

The option may also be exercised by employees residing in certain municipalities of the Provinces of Brescia and Sondrio included in the list of Annex 2 to DL 113\/2024 who meet the conditions for election of the substitute tax, and who, on 17 July 2023 , were, or between 31 December 2018 and 17 July 2023 had been, employed in Switzerland in the Cantons of Ticino and Valais for a Qualifying Employer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

2024 Rules Article 6 of Decree Law\u00a0 113\/2024 establishes a special regime for workers residing in municipalities, specifically identified in Annexes 1 and 2 of the DL, which are wholly or partially within the 20 km zone from the Swiss border. Such individuals may opt for the application, on income from employment received in Switzerland, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,7,54,99,109,151,689,722],"tags":[],"class_list":["post-6011","post","type-post","status-publish","format-standard","hentry","category-technical-update","category-technical-resource","category-blog","category-tax-reliefs","category-working-in-italy","category-income-tax-for-individuals","category-special-tax-regime","category-menupost"],"yoast_head":"\nFrontier workers residing in the \u2018new\u2019 border municipalities - Special Tax Regime - Decree-Law 113\/2024 (\u2018Omnibus\u2019 Decree-Law) | Taxing.It<\/title>\n<meta name=\"description\" content=\"2024 RulesArticle 6 of Decree Law\u00a0 113\/2024 establishes a special regime for workers residing in municipalities, specifically identified in Annexes 1 and\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/frontier-workers-residing-in-the-new-border-municipalities-special-tax-regime-decree-law-113-2024-omnibus-decree-law\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frontier workers residing in the \u2018new\u2019 border municipalities - 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