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Swiss National Council Approves New Agreement with Italy on the Taxation of Frontier Workers and Related Tax Treaty Protocol

|Treaty Development|Switzerland-Italy
Switzerland-Italy

On 1 March 2022, the Swiss National Council (lower house of parliament) approved the ratification of the new agreement with Italy concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. The National Council also approved a related amending protocol to the 1976 income and capital tax treaty between the two countries that replaces paragraph 4 of Article 15 (Income from Employment) of the treaty so that reference is made to the new agreement on front…

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