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Situation analysis
We review your case — employee or company — the status of old or new cross-border worker, the documents and the payslips. We build the full picture before moving any file, because every situation has its own variables.
Services · Cross-border workers & withholding tax
Withholding tax and cross-border workers, managed with clarity.
Withholding tax is one of the most sensitive topics for those who work and those who hire in Ticino. From Mendrisio, Lugano and Baar we support employees and companies, with full responsibility towards the Swiss tax authorities.
Service
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Fidav SA · dal 1982
The point
A complex matter, in constant evolution.
Ticino lives daily on cross-border work, and the taxation of cross-border workers has changed significantly. The new Italy–Switzerland tax agreement has introduced a distinction between "old" and "new" cross-border workers, with different tax regimes and new obligations for both employees and employers.
The result is a framework in which mistakes are easy: withholdings calculated incorrectly, corrections not requested, risk of double taxation, non-compliant salary certificates. For the employee this means paying more than necessary; for the company it means exposure to adjustments and penalties.
Fidav has been active since 1982 and has its main office in Mendrisio, on the border: cross-border work is part of our daily routine, not a niche. We turn a complex matter into clear, managed steps.
- 01 Cross-border workers in Ticino
- 02 Ticino companies with cross-border employees
- 03 Old and new cross-border workers post-agreement
- 04 Cross-border situations Italy–CH
For the worker
So that you pay the right amount, no more, no less.
If you work in Ticino and reside in Italy, the withholding tax is deducted directly from your payslip according to the Canton Ticino tables. We support you so that you always know what to expect.
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Understand where and how much you pay
Depending on your status as an old or new cross-border worker, your residence and the rules introduced by the new Italy–Switzerland agreement.
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Verify the correctness of the withholding
We check whether the withholding tax applied on the payslip is correct, or whether you have paid more than required.
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Correction or subsequent ordinary assessment
We assess and file the request only when it is truly worthwhile, after a preliminary calculation. No procedure started without being sure of the benefit.
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Avoiding double taxation
We correctly coordinate the two sides of the border, preventing the same income from being taxed twice between Switzerland and Italy.
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Special cases
Deductions, family allowances, alimony, other income: everything that affects the final tax is taken into account in the calculation.
The border is not a complication. It is our natural context.
How we support you
Four phases, one clear method.
The same process for workers and companies: first we understand, then we calculate, then we act. No shortcuts, no surprises.
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Calculation and verification
We check the deductions applied, calculate any potential refund or correction and identify the most favourable route. Always with a transparent quotation: we tell you in advance whether the correction actually recovers tax or whether it is better not to file it.
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Filings and compliance
We file corrections, declarations and notifications with the competent authorities within the legal deadlines. For companies we process payslips with the correct withholdings, pay the taxes and prepare compliant salary certificates.
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Ongoing support
We remain your point of reference for deadlines, regulatory updates and new needs. The matter changes often and our responsibility is to keep you up to date — also with a WhatsApp message when you need a quick answer.
For the company
The responsibility is the company's. The work is ours.
If you employ cross-border workers, calculating and paying the withholding tax is your responsibility as the employer. We take care of it within payroll management, removing from your desk a task with a high risk of error.
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Correct tax tables
Application of the updated withholding tax tables for each employee, according to canton and status.
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Payslips and payments
Processing of payslips with the exact withholdings and timely payment to the authorities.
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Notifications and related filings
Permits, social insurance AVS, LPP, LAINF: all related obligations managed together with payroll.
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Salary certificates
Preparation of compliant salary certificates, ready for declarations and audits.
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Old vs new cross-border workers
Correct distinction under the new agreement, applied month by month for each employee.
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Regulatory monitoring
Regulatory updates followed on your behalf: the company stays compliant without having to chase the news.
Why Fidav
On the border for over forty years.
Location and experience make cross-border work one of our most solid areas of expertise. For workers and for companies alike.
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Year founded
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Active clients, individuals and companies
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Years of experience on the border
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Offices · Mendrisio · Lugano · Baar
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On the border since 1982
Main office in Mendrisio: cross-border work is part of our daily routine, not a niche. We know cases and practices that no manual can teach.
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Workers and companies
We follow both sides of the relationship: those working as cross-border workers and those employing them. We speak the language of both.
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Cross-border Italy–CH
We regularly handle cross-border situations: double taxation agreements, corrections, coordination between the two sides.
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Digital and efficient
We handle filings in a paperless way whenever possible, reducing paper and time. WhatsApp included for quick exchanges.
Frequently asked questions
Answers to the questions we hear most often.
Have a specific case you do not see here? Message us on WhatsApp: we reply within the day.
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If I work in Ticino as a cross-border worker, do I file my tax return in Switzerland or in Italy?
A cross-border worker employed in Ticino pays tax in Switzerland through the withholding tax deducted from the payslip. Depending on the status (old or new cross-border worker) and the place of residence there may also be filing obligations in Italy. The new Italy–Switzerland tax agreement has changed the rules for those who have recently started working: we check your exact situation together.
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How does withholding tax work in Canton Ticino, and can I claim a refund if I paid too much?
Withholding tax is deducted directly by the employer from the salary, according to the updated cantonal tax tables. If the amount withheld is higher than what was actually due — for instance because deductions were not taken into account — you can request a correction within the legal deadlines. We first calculate whether the correction is actually in your favour and only then file the proper request.
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Is it worth requesting a withholding tax correction, or do I risk paying more?
It depends on the personal situation: deductions, charges, other income and the canton all affect the result. In some cases the correction recovers tax, in others it can lead to an additional balance due. That is why we always run a preliminary calculation before filing: you know in advance whether it is worth it, with no surprises.
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I employ cross-border workers: what must I do to apply the new tax rules correctly?
The company must apply withholding tax according to the updated cantonal tables, properly distinguish between old and new cross-border workers under the new agreement, manage notifications to the authorities and issue compliant salary certificates. Mistakes expose the company to tax adjustments and penalties. We handle this inside the payroll process, keeping the company fully compliant.
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How does Swiss payroll work for cross-border workers, and who actually calculates the withholding tax?
Responsibility for calculating and paying the withholding tax lies with the employer. In practice the fiduciary manages it within the payroll: we apply the correct tax tables for each cross-border employee, prepare the payslip, pay the withheld taxes and produce the salary certificate, keeping everything in order month by month.
Let's talk
A first assessment, with no commitment.
Are you a cross-border worker or a company employing cross-border workers? Tell us your situation and we will let you know right away if and how we can help.
- Reply within 24 working hours
- First exploratory call free of charge
- Swiss confidentiality, always
Quick request