Cross-border commuters Expert opinion classifies Italian health tax as a violation
The health tax for Italian cross-border commuters violates the tax agreement between Switzerland and Italy, according to a report commissioned by the Ticino government. The Federal Department of Finance comes to a different conclusion.
03.06.2026, 13:58
03.06.2026, 13:59
SDA
Internal clarifications by the Federal Department of Finance and an external expert opinion commissioned by it have shown that the introduction of an earmarked Italian health levy would be compliant with the existing double taxation agreement (DTA) between Switzerland and Italy. This was announced by the media spokesperson of the State Secretariat for International Financial Matters at the request of the Keystone-SDA news agency.
The background to the expert opinion is a new article in the Italian budget law. This stipulates that cross-border commuters must pay between 3 and 6 percent of their net salary to the Italian healthcare system. This is intended to finance bonuses for healthcare staff and limit migration from Piedmont and Lombardy to Switzerland.
