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Italian Council of Ministers Approves New Agreement with Switzerland on the Taxation of Frontier Workers and Related Tax Treaty Protocol

30 November 2022

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Treaty Development

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Italy-Switzerland

Italy's Council of Ministers issued a release on 24 November 2022 announcing its approval of the draft law for the ratification of the new agreement with Switzerland concerning the taxation of frontier workers, which will replace the current agreement signed in 1974. The Council of Ministers 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 frontier workers instead of the prior agreement. Both the new agreement and the...