{"id":25278,"date":"2023-12-25T08:59:40","date_gmt":"2023-12-25T07:59:40","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/?p=25278"},"modified":"2024-04-15T09:44:18","modified_gmt":"2024-04-15T07:44:18","slug":"tax-update-for-2024-cross-border-commuter-agreement-with-italy-and-more","status":"publish","type":"post","link":"https:\/\/www.zulaufgmbh.ch\/en\/tax-update-for-2024-cross-border-commuter-agreement-with-italy-and-more\/","title":{"rendered":"Tax update for 2024 – cross-border commuter agreement with Italy and more"},"content":{"rendered":"

Progress on Switzerland’s cross-border commuter agreement with Italy<\/strong> – an update<\/p>\n

Three mutual agreements have been published since my last blog\u00a0https:\/\/www.zulaufgmbh.ch\/en\/outline-of-the-future-and-retroactive-agreement-on-teleworking-for-cross-border-commuters-in-the-area-of-taxes-between-switzerland-and-italy\/<\/a> and the three cantons concerned – Graub\u00fcnden, Ticino and Valais – have published various explanatory notes.<\/p>\n

Two of the mutual agreements include the teleworking solution with retroactive effect from 1 February 2023 and 1 January 2024.<\/p>\n

Link to the mutual agreement on teleworking 2024 and 2025 for cross-border commuters subject to tax law with validity from 1 January 2024: https:\/\/www.estv.admin.ch\/dam\/estv\/de\/dokumente\/international\/laender\/int-laender-it-dba-aa-2024-de.pdf.download.pdf\/int-laender-it-dba-aa-2024-de.pdf<\/a><\/p>\n

Link to the mutual agreement on retroactive teleworking since 1 February 2023 for old cross-border commuters:
\nhttps:\/\/www.estv.admin.ch\/dam\/estv\/de\/dokumente\/international\/laender\/int-laender-it-dba-aa-2023-de.pdf.download.pdf\/int-laender-it-dba-aa-2023-de.pdf<\/a><\/p>\n

The details have already been published in the blog dated 13 November 2023. The mutual agreements on teleworking do not contain any substantial new details compared to the published letter of intent dated 10 November 2023.<\/p>\n

On 22 December 2023, the SIF published a memorandum of understanding listing the municipalities in the 20 km zone for the application of the new cross-border commuter agreement. For employers in Switzerland, this is Appendix B with pages 10 to 20 of the Memorandum of Understanding. The communes are to be applied from 1.1.2024, namely for the old cross-border commuters in accordance with the agreement of 9.3.1976 and the new cross-border commuters in accordance with the agreement of 23 December 2020.
\nhttps:\/\/www.estv.admin.ch\/dam\/estv\/de\/dokumente\/international\/laender\/int-laender-it-dba-aa-20231222-de.pdf.download.pdf\/int-laender-it-dba-aa-20231222-de.pdf<\/a><\/p>\n

It should be noted that these municipalities are applicable to employers in all three cantons of Graub\u00fcnden, Ticino and Valais. Theoretically, someone from Domodossola could therefore take up a job in the canton of Graub\u00fcnden. Although this municipality is on the list, it is unlikely that this is a genuine cross-border commuter because the distance and thus the daily return home is probably unreasonable. This means that companies in the three cantons will not only have to deal with the list of municipalities, but also with the issue of the daily commute to and from home. There is currently no official distance or time regarding the reasonableness of the journey to work, as contained in the CH-F (max. 1.5 hours or 110 km per journey) and CH-D (max. 1.5 hours or 100 km per journey) agreements.<\/p>\n

In addition, the companies themselves must organise how they check whether a genuine cross-border commuter loses the status during the calendar year and is to be treated as a non-genuine cross-border commuter. According to verbal exchanges with the authorities, these are the following situations:<\/p>\n