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.

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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.

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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.

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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.

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 Once submitted, however, the request cannot be withdrawn.