Cross-Border Tax Declaration

In the case of Italian cross-border commuters, the state now defines which must be reported once a year with the cross-border commuter declaration and which do not. The employees to be reported must be marked with the “Cross-border tax return” flag in the withholding tax section. Only these are then included in the cross-border commuter report. 

The following conditions must be met for an employee to be included in the Italian cross-border commuter report:

•“QS canton": TI, GR or VS 

•“Date of entry": after 17.07.2023

•“Country of departure": IT 

•“Cross-border tax return": Yes