The measure outlines the fees imposed on workers operating in Switzerland following agreements between Italy and the Swiss Confederation (D.M. November 14, 2025). The decree entitled “Health expenditure of cross-border workers – Switzerland” was published in the Official Gazette on December 18. The measure specifies the fees for cross-border workers in Switzerland in consideration of a complex regulatory framework, including the Agreement between the Republic of Italy and the Swiss Confederation concerning the taxation of cross-border workers of December 23, 2020, ratified and executed under Law 83/2023, and section 237, letters a), b) and c) of Article 1 of Law 213/2023 (Budget Law 2024).
Specifically, the interested residential regions and the Autonomous Province of Bolzano define annually the shared family fee due from individuals described in letters a), b) and c) of Article 1, section 237 of the said Budget Law 2024, ranging from a minimum of 3% and a maximum of 6%, applying the progressivity of the contribution to net income and family burdens, with a minimum of 30 euros and a maximum of 200 euros for each month worked.
The shared fees are paid annually by the interested parties using payment tools provided by Article 5 of the Digital Administration Code, referenced in D.Lgs. 82/2025, and flow directly into the budgets of the interested regions and the Autonomous Province of Bolzano.
The parties concerned in the withdrawal in question, as defined by the Budget Law 2024, include residents who work and stay in Switzerland, borderlanders mentioned in Article 9, paragraph 1, of the indicated Agreement between the Republic of Italy and the Swiss Confederation, and family dependents of the previous subjects.
The resources derived from the shared fees are primarily allocated by the interested regions and the Autonomous Province of Bolzano to increase the supplementary treatment of doctors and nurses engaged in the affected border areas. The regions and the Autonomous Province of Bolzano can use up to 30% of the incoming sums to enhance and support their respective regional and provincial socio-health services. Any funds exceeding 20% of the gross tabular salary of such staff will be utilized to increase the share allocated for supporting the respective social and health services of the border areas.
