February 3 2023

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

Source: IBFD Tax Research Platform News

On 1 February 2023, the Italian Senate approved a draft law ratifying the Italy – Switzerland Tax Agreement (Frontier Workers) (2020), its final protocol and the exchange of letters, all 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.