March 22 2022

Swiss Parliament Approves Agreement on Taxation of Frontier Workers Under Tax Treaty with Italy

Source: IBFD Tax Research Platform News

On 18 March 2022, the Swiss Parliament approved the new Italy - Switzerland Tax Agreement (Frontier Workers) (2020), 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.