On 23 February 2015, Switzerland and Italy signed a joint roadmap with regard to various financial and tax issues. Since then, numerous technical and political discussions and negotiations have taken place. On 23 December 2020, the two countries signed signed a new agreement on the taxation of frontier workers. In its report of 27 October 2021, in response to the Merlini postulate 17.3744, the Federal Council outlined market access approaches for Swiss banks, particularly with regard to Italy.
On 17 July 2023, the cross-border commuters agreement and a protocol of amendment to the double taxation agreement between Switzerland and Italy entered into force. The new provisions have been applicable since 1 January 2024. The new cross-border commuters agreement replaces the previous agreement from 1974. It significantly improves the current rules on the taxation of cross-border commuters and helps to maintain the good bilateral relations between the two countries.
On 10 November 2023, Federal Councillor Karin Keller-Sutter and Italian Minister of Economy and Finance Giancarlo Giorgetti signed a declaration regulating the taxation of home working for cross-border commuters.