Come funziona la nuova Imposta Sostitutiva per frontalieri in Svizzera

Welcome to this explanatory video dedicated to the many cross-border commuters in Switzerland! Today we'll discuss an important development for Italian cross-border workers earning income from employment in Switzerland. Specifically, this video will illustrate the following points, based on Resolution No. 27/E of April 10, 2025: The option, starting in the 2024 tax period, to opt for this substitute tax on employment income earned in Switzerland in lieu of paying personal income tax (IRPEF) and regional and municipal surtaxes. What does the substitute tax consist of? It is equal to 25 percent of the taxes applied in Switzerland on the same income. It replaces the personal income tax (IRPEF) and regional and municipal surtaxes. Who are the affected employees: residents in the municipalities listed in Annex 1 and in the municipalities in the Provinces of Brescia and Sondrio listed in Annex 2 of Legislative Decree No. 113 of August 9, 2024. The establishment of the tax code "1863" called "Substitute tax for personal income tax and regional and municipal surtaxes on income earned in Switzerland by cross-border workers - Article 6 of Legislative Decree No. 113 of August 9, 2024." This code is essential for paying the substitute tax via Form F24. How to exercise the option: The taxpayer must exercise the option in their tax return. Payment methods: The substitute tax must be paid by the deadline for the balance of income taxes. This video is a practical guide to understanding how to benefit from this new tax provision. If you need advice on your tax situation, please contact us at [email protected]. ---------------------------------------------------------------------------------------------------------------------------- 💡 Do you need our assistance with the Impatriate Regime? Book a consultation by clicking here and choosing the day and time that's most convenient for you ➡ https://bit.ly/consulenza-regime-impa... ⬅ 💡Want to download the FREE ebook "Impatriate Regime: The Tax Guide"? Click here ➡ https://bit.ly/ebook-regime-impatriati ⬅ ---------------------------------------------------------------------------------------------------------------------------- ✅ SUBSCRIBE to the YouTube channel ➡    / studioallievi   👍 SUPPORT the channel by liking the video! FOR MORE INFORMATION: 📱Follow us on Instagram ➡   / studioallievi_commercialisti   ⬅ 📱Follow us on Telegram ➡ https://t.me/studioallievicommercialisti ⬅ 💻 Studio Allievi - Chartered Accountants website ➡ https://www.studioallievi.com/ ⬅ 💻 Read our blog articles ➡ https://www.studioallievi.com/blog/ ⬅ ----------------------------------------------------------------------------------------------------------------------------- OUR EQUIPMENT: Smartphone Tripod ➡ https://amzn.to/3KxJ1BX ⬅ 176 LED Light Panel ➡ https://amzn.to/3KvZuGC ⬅ SAMSUNG Flip Whiteboard Pro ➡ https://amzn.to/3V4pzl4 ⬅ Stand for Samsung Flip ➡ https://amzn.to/3KvF54E ⬅ DJI Mic Wireless Lavalier Microphone ➡ https://amzn.to/3XdkeKT ⬅ ---------------------------------------------------------------------------------------------------------------------------- Chapters: 00:00:00 - Guide to the new substitute tax for cross-border workers in Switzerland 00:00:38 - Tax breaks for cross-border workers 2024 00:01:20 - New substitute tax for residents near the Swiss border 00:02:06 - News on the Cross-border Workers' Regulations and the Substitute Tax 00:02:47 - Choosing between the Substitute Tax and Traditional Taxation 00:03:31 - Paying the Tax Substitute: Tax Code and Form F24 00:04:50 - Completing Form F24 for Cross-Border Workers in Switzerland 00:06:18 - Importance of the New Features for Cross-Border Workers #cross-border #switzerland #accountant #taxdeclaration