Let's start with a reminder of the definition of a cross-border commuter in the relationship between Switzerland and Italy. In application of the agreement on the taxation of frontier workers between these two countries, which was concluded on December 23, 2020 and came into force on July 17, 2023, a cross-border commuter is a person who meets the following three cumulative criteria:

  • Being a tax resident in a commune whose territory is wholly or partly located within a 20 km distance of the border with the other Contracting State, and ; 
  • Carries out a employment activity in the border region of the other Contracting State for a resident employer, a permanent establishment or a fixed base in that other State, and 
  • Daily commutes from residency country to employment country, back and forth.


With the rise of remote working, this last criteria is a challenge, as it implies to physically cross the border to go to work every day. 
While the agreement of June 18-19, 2020 between Switzerland and Italy allowed days remotely worked by cross-border commuters to be considered as days exercised in the workplace, this derogation has no longer been in force since February 1, 2023.

Since then, the pre-pandemic rules have reapplied, resulting in a reconsideration of frontier worker status, and consequently the taxation of remote-working days in Italy. 
In this context which does mot match with new hybrid way of working, on November 10, 2023, Switzerland and Italy agreed on a declaration of intent aimed at finding a permanent solution to the issue of remote working taxation for cross-border commuters. 

From January 1, 2024, cross-border commuters will be able to work up to 25% of their working hours from home, without affecting their status of cross-border commuter or the state of taxation of income from dependent activities. 

The rules applicable to the taxation of remote work carried out by cross-border commuters during the period from February 1, 2023 to December 31, 2023 are expected to be determined by the end of November 2023.