According to the FDF’s (Federal Department of Finance) announcement, the amendment protocol (PROTOCOL amending the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters, with additional protocol, done at Rome on 23 December 2020) entered into force on 9 February 2026.
The amendment protocol applies retroactively from 1 January 2024. The agreement was already adopted in June 2024 and had to be ratified by both countries.
According to the amendment protocol, the status of a genuine cross-border commuter for tax purposes is maintained if, on the one hand, the person does not return to their main tax domicile in their country of residence for professional reasons for a maximum of 45 days per calendar year and, on the other hand, a maximum of 25% of the calendar year of employment with the employer in Switzerland is carried out in the form of teleworking from home in the country of residence.
From the perspective of employers in the cantons of Graubünden, Ticino and Valais, nothing will change compared to the mutual agreement solution on teleworking that expired at the end of 2025. In this case, they shoul take into account withholding taxes without excluding foreign working days.
In contrast to the teleworking agreement with France, under which teleworking can be carried out anywhere in France, this provision with Italy stipulates that teleworking must be carried out at the place of residence (border municipality according to the list of municipalities).
Incidentally, the provisions also apply in the reverse case, if a person in dependent employment who is resident in one of the defined border municipalities in Switzerland commutes to an employer in Italy and has the status of a genuine cross-border commuter for tax purposes.
I refer to the previously published blogs:
Note: I cover the topic of cross-border commuter agreements, including teleworking, in the following seminars (in German):
In-depth examination of withholding tax cases and calculations in an international context on 24 June and 25 June 2026, from 8.30 a.m. to 12 noon each day
Teleworking at home and abroad on 2 and 3 September 2026, from 8.30 a.m. to 12 noon each day
Employees residing in Italy – a check for taxes and social security from 5 November 2026, 1:00 p.m. to 2:30 p.m.
Link to all seminars in German: https://www.zulaufgmbh.ch/veranstaltungen-workshops/
