Italy-Switzerland frontier workers: the news on taxes, smart working and wages

The Budget Law 2025 introduces major changes for border workers between Italy and Switzerland. The new health tax will impact former border workers, while smart working up to 25 percent will be allowed without losing tax status. In addition, the conventional wage regime will provide a more advantageous tax base. However, uncertainties remain about the collection of the health contribution and its legitimacy. Download the pdf and find out all the updates and tax implications for workers and companies.