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Live in Switzerland work in Italy

Asked in Personal Taxation for Switzerland

I live and am a resident in Switzerland, but work for a company in Italy. As a resident of Switzerland I am obligated to pay taxes.

However my employer in Italy is withholding taxes and is paying Italian taxes for my earnings. I understand that there is a tax treaty between the two countries but it is not clear to me where I stand in this matter?

The treaty: http://www.admin.ch/opc/de/classified-compilation/19760043/index.html

Article #4 Paragraph #4 seems to describe my situation and if I understand it correctly, I am obligated to pay Swiss taxes, and that my obligations to pay any Italian Taxes ended when I took residence in Switzerland.
Tax Italy Switzerland Withholding tax
Posted by bwyss on Apr 02, 2014 at 16:01 and edited on Apr 03, 2014 at 07:48


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Article 15, section 1 states that you need to pay taxes where you are employed. Also, paragraph 4 states that a cross border worker falls under another special treaty dated 3 october 1974.
This is the special treaty which you fall under, and gives the same ruling:
Unfortunately for you, article 1 states that taxes have to be paid in the state where you work.

You're only way out of this, is to claim exemption of social security taxes from Italy. As Switzerland is not really part of the EU and adopted only some EU laws: you first need to find out if your healthcare coverage could be cheaper in Swiss. If it is the case, then it may be worth trying to claim social security taxes exemption in Italy.
Posted by prominee.com on Apr 28, 2014 at 22:28


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Posted by jlena on Oct 23, 2015 at 10:28


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