And again, Article 5 provides for the deductibility from the total income, for the amount resulting from appropriate documentation, of the social security contributions for early retirement contractually payable by frontier workers to the social security institutions of the state in which they work. This increase applies to all frontier workers and not only to those working in Switzerland. 83 of 13 June 2023 in the domestic system, mainly concern Article 4, which raises, but only as of 2024, the no-tax area for employment income received by Italian frontier workers from euro 7,500 to euro 10,000. On the new measures of the renewed agreement with Switzerland - In addition, the Circular letter illustrates the fiscal changes brought about by the provisions contained in the new Agreement between Italy and Switzerland on the taxation of cross-border workers, which amends the one of 2020. Therefore, the only exceptions to this rule are represented by the so-called "COVID Agreements" signed during the pandemic period with border States, whose legal effects, indeed, have already expired, for both the Agreements with Austria and France, on 30 June 2022, and, for the Agreement with Switzerland, on 31 January 2023. On smart working - Particularly, the practice document repeats that in the absence of specific regulatory changes, the ordinary criteria to value physical presence in a given State for tax purposes apply also to smart working, both at the domestic and at the conventional level. 25/2023, the Italian Revenue Agency reviews the most recent developments in the legislation and practice on both the taxation of jobs performed by remote working (smart working), with specific reference to the impact of agile work on tax residence and the related taxation of income received, and on cross-border workers in the light of the innovations introduced by the latest Italy-Switzerland agreement recently translated into law (Law no.
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