Cross-border worker reporting

Switzerland has concluded special agreements with border countries regarding the taxation of cross-border workers. For the agreed data exchange in the XML scheme, you can now run an annual “Tax Crossborder” under Salary declaration. This data must be submitted to the responsible tax administration next year.

The requirements for cross-border worker reporting were supplemented by Swissdec due to the new cross-border worker agreement with Italy. They were adopted and implemented.  

The adjusted requirements are relevant for cross-border workers living in Italy who will work as cross-border workers in Graubünden, Valais or Ticino after the cross-border worker agreement comes into force (July 17, 2023).