IPSOA Quotidiano: smart working for frontier workers to Switzerland
IPSOA Quotidiano publishes an in-depth study written by chartered accountant Francesco Marconi and lawyer Alessandro Poli on the smart working adopted for frontier workers working in Switzerland following the coronavirus emergency.
In the article, the professionals of Andersen illustrate the response of the Regional Directorate of Lombardy Region to a questioning room in which it is stated that “concerning the relationship with Switzerland of tax regulation of labour income, the notion of frontier worker concerns only those workers who daily go from their Italian residence to one of the cantons bordering Italy”.
The notion of frontier workers represents a particular case in the broader category of employment relationships, since frontier workers work in a foreign country, in the so-called border areas close to the border with the territory of the State, even though they are fiscally resident in Italy.
Due to the worsening of the epidemiological emergency from Covid-19 and the consequent provisions to combat its spread adopted by our Government since the beginning of March, even many frontier workers may not be in a position to physically travel to the country where the workplace is located but may have to work in an agile manner from Italy.
Besides, the Swiss Federal Council has ordered the restriction “of the entry into Switzerland of people from countries or regions at risk”. Only Swiss citizens, people with a residence permit and those who have to enter the country for professional reasons can enter the Confederation from Italy.
The attached article analyses the possibility of smart working in light of the emergency regulations adopted by the two countries.
- Download the article (in Italian) (PDF, 0 bytes)