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Italy and Switzerland Sign Competent Authority Agreement on Information Exchange for Cross-Border Workers

25 March 2025

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Treaty Development

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Italy-Switzerland

On 19 March 2025, officials from Italy and Switzerland signed a Competent Authority Agreement on Information Exchange for Cross-Border Workers. The agreement is based on the 1976 tax treaty and the 2020 cross-border worker agreement between the two countries. It covers the exchange of certain identifying information for in-scope workers, their wages and salaries, taxes withheld, social security contributions, and employer information, as well as exchange deadlines, the electronic channel and format for exchanges, etc.