Italy
Switzerland and Italy maintain close relations in financial and tax matters, which have been deepened since the joint roadmap of 2015 through regular discussions and negotiations at both the political and technical levels. Special importance has traditionally been given to the regulations concerning cross-border commuters. In addition, the double taxation agreement and cross-border administrative assistance are also central areas of focus.
With the entry into force on January 1, 2024, of the new agreement on cross-border commuters, the amendment protocol to the double taxation agreement, and the agreement on the taxation of home office work, bilateral tax cooperation has been modernized and strengthened. In doing so, both countries make a significant contribution to economic integration and the positive development of the border regions.
Media
14.05.2025
Federal Council adopts dispatch on new Federal Act on the International Automatic Exchange of Information on Salary Data
During its meeting on 14 May 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data. The Federal Council is thus laying the legal foundations for implementing the exchange of information set down in agreements with France and Italy.
10.11.2023
Switzerland and Italy agree permanent tax treatment for home working
On 10 November 2023 in the course of a videoconference, 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.