Vorpe, Samuele (2021) Das neue Abkommen zwischen der Schweiz und Italien über die Besteuerung der Grenzgänger. Masters thesis, Universität Luzern.
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In December 2020, 23rd, Switzerland, and Italy signed a new agreement on cross-border workers. Once parliamentary approval, it will replace the one dated October 1974, 3rd. These two documents differ for two main features: first of all, the absence of the expression “may be taxed only”, abandoning the Swiss exclusive taxing power to welcome the possibility for both, Italy and Switzerland, to tax cross-border commuters. Secondly, the new-introducing limit of 80% for taxing through a withholding tax, ordinarily assessed on income from work in the State of the source (i.e. where s/he physically carries forward her/his working activity). Moreover, among other news, it is worth mentioning the impossibility for commuters covered by the Agreement to ask for ordinary taxation within the State of work (i.e. the State of the source), notwithstanding they get almost the whole income there. It follows that, even if welcomed by both Switzerland and Italy, there won’t be enough space for the application of the Schumacker principles, as enacted by the European Court of Justice: the withholding tax, indeed, is the only satisfying method. As regards the “nowadays cross-border workers”, the Agreement provides a transitory rule: all income earned by commuters involved within the Swiss work-market, in the three Cantons concerned (Ticino, Graubünden, and Wallis), will continue to be taxed only within the State of the source (i.e. Switzerland). On the other side, frontier Cantons still have to proceed with compensation to Italian frontier municipalities, as already stated by the 1974 Agreement, until the end of 2033.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Law |
| Department/unit: | Dipartimento economia aziendale, sanità e sociale > Centro competenze tributarie |
| Depositing User: | Samuele Vorpe |
| Date Deposited: | 02 Aug 2021 13:15 |
| Last Modified: | 24 Aug 2023 14:00 |
| URI: | http://repository.supsi.ch/id/eprint/12695 |
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