On January 19th the Italian government ratified the protocol signed with Switzerland during 2024 on cross-border commuters. Years have passed from the protocol signed in 2020, subsequently reviewed and amended to its current final version. The main interests of both States have always been to keep the provisions, including the tax scheme applied to frontier workers, updated with changes in the employment landscape; the breakthrough of remote work, is one of the main features considered in the drafting of the protocol.

Current regulations governing teleworking for cross-border workers are the result of multiple consultations between the countries involved, beginning on June 13th, 2023, when Italy ratified, with Law No. 83, published in the Official Gazette No. 151 of June 30th, 2023, the Agreement between the Italian Republic and the Swiss Confederation on the taxation of cross-border workers, together with the Protocol amending the Double Taxation Agreement.

The same year:

• On November 10th, 2023, the two States signed a joint declaration of intent committing themselves to seeking a common framework regulating the use of teleworking by cross-border workers.
• On November 28th, 2023, a Protocol amending the Agreement of December 23rd, 2020, was signed, effective as of January 1st, 2024, in...