December 6 2021

Italian Council of Ministers Approves Agreement on Taxation of Frontier Workers and Exchange of Letters Under Tax Treaty with Switzerland

Source: IBFD Tax Research Platform News

On 3 December 2021, the Italian Council of Ministers approved a draft law ratifying the agreement on taxation of frontier workers and exchange of letters, both signed on 23 December 2020, under the Italy - Switzerland Income and Capital Tax Treaty (1976), as amended by the 1978 and 2015 protocols. Once in force and effective, the new agreement will replace the agreement on taxation of frontier workers between Italy and Switzerland, signed on 3 October 1974. Further developments will be reported as they occur.