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Big changes coming for cross-border commuters from 2021: check your new rights in the tax and social security field.

What will change from 2021:

On the Swiss side, the tax system for withholding tax will be substantially changed.

From 1 January 2021, they will be able to request to make a tassazione ordinaria  all those who produce at least 90% of their family income in Switzerland.

In addition to the usual  deductions for the professional expenses of employees  (such as for example: double household, other professional expenses, commute to work) there is the possibility to deduct, to certain conditions, including training / advanced training costs, accommodation costs, and above all, in the context of the OPP3 ordinance, to be able to deduct what is set aside "for social security purposes.

On the Italian side, with the signing of the new tax agreement between Italy and Switzerland, the "no-tax zone" changes substantially, with advantages and / or disadvantages depending on the specific circumstances.

What changes for cross-border commuters:

I frontalieri  can request an ordinary retrospective valuation for each tax period up to March 31 of the year following the tax year if:

  • la Most of their world income (90 per cent), including their spouse's income, is taxable in Switzerland;

  • their situation is comparable to that of a  resident taxpayer; or

  • this assessment is required for  request the deductions provided for by a double taxation agreement.

Attention: people who do not apply for the subsequent ordinary evaluation  cannot receive any additional deduction. Once submitted, however, the request cannot be withdrawn.


By clicking "Send request", you consent to the processing of your data, according to the privacy regulations,   with the utmost confidentiality; Your data will not be  in no case communicated to third parties; ed_cc781905-5cde-3194-bb3b-136bad5cf58d will be used only to create and deliver you  the comparison you requested.

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