Taxation and social security for cross-border workers: Interreg Crocsit seminar open to the public at Villa Toeplitz in Varese

What social security rules apply to cross-border workers and their employers? And how are social security benefits treated for tax purposes in employment relationships between Italy and Switzerland? These are some of the issues at the centre of the seminar “Practical aspects of taxation and social security for Italian-Swiss (cross-)border workers”, taking place on Thursday 17 September, from 2:00 to 5:30 pm, at Villa Toeplitz in Varese.

The event is organised as part of the Interreg Crocsit project and is the fourth seminar dedicated to exploring issues related to cross-border mobility. The event is designed to address, from a practical and accessible perspective, a number of highly topical issues of particular interest to people working between Italy and Switzerland and to their employers.

Taxation and social security are closely connected areas, but they are governed by different rules and criteria. In Italian-Swiss employment relationships, social security legislation refers to Regulations (EC) No 883/2004 and No 987/2009, whose application has also been extended to Switzerland. This is complemented by the principle of lex loci laboris, according to which the national legislation of the country where the work is carried out applies.

The afternoon will focus on a range of practical aspects: from Italian social security regulations for (cross-)border workers to the rules applicable in Switzerland, as well as the tax treatment of social security benefits under the two legal systems. Particular attention will also be paid to the changes introduced by the 2026 Italian Budget Law concerning supplementary pension schemes and their implications for (cross-)border workers.

The programme includes four sessions. The first will focus on Italian social security regulations for (cross-)border workers, with contributions from Edoardo De Riu, lawyer and Regional Director of INPS Valle d’Aosta; Ilaria Cappelletti, Head of Benefits and Allowances at INPS Como; and Flavio Cipelli, Head of Benefits and Allowances at INPS Sondrio.

This will be followed by a presentation by Andrea Quattrocchi, Associate Professor of Tax Law at Università Cattolica del Sacro Cuore in Milan, focusing on amendments to the tax regulations governing supplementary pension schemes and their impact on (cross-)border workers.

For the Swiss section, Pierluigi Zuccolotto, Head of the Benefits Office of the Social Insurance Institute (IAS) of the Canton of Ticino, will discuss the practical aspects of Swiss social security regulations in the (cross-)border context.

The final presentations will be given by Samuele Vorpe, Full Professor of Tax Law at SUPSI and Head of the Centre for Tax and Legal Competences at SUPSI, and Michele Scerpella, Head of the Withholding Tax and Stamp Duty Office of the Tax Division of the Canton of Ticino. They will focus on the taxation of social security benefits for workers who are not resident in Switzerland.

Participation is free of charge and open to the public, but registration is required at the following link:
https://forms.cloud.microsoft/e/SWMhLujMLf