Franchigia (Glossary) (cross-border guide)
€10,000 Allowance — Under the 2026 agreement, newly hired cross-border workers benefit from a €10,000 IRPEF-free allowance.
By Frontaliere Ticino Editorial Team
In short
Example: Gross income €40,000: with the allowance, only €30,000 is subject to IRPEF.
On Italian documents the term reads «Franchigia €10.000»: Con il nuovo accordo 2026, i frontalieri di nuova assunzione beneficiano di una franchigia di €10.000 sul reddito ai fini IRPEF.
The same concept in the site's other languages: German «Freibetrag €10.000», French «Franchise €10 000».
The glossary provides clear, contextualised definitions of technical terms every cross-border worker encounters: fiscal acronyms (AVS, LPP, LAMal, IRPEF, INPS), administrative documents (CU, Modello 730, Lohnausweis, U1 Form), and legal concepts (fiscal domicile, permanent establishment, quasi-resident, concurrent taxation).
Each entry is written in accessible language and linked to the site's tools that use that concept. For example, from the definition of "withholding tax" you can access the payslip simulator directly, and from the "LPP" entry the pension calculator. This approach transforms the glossary from a simple dictionary into a practical navigation hub.
Understanding these terms is crucial for reading Swiss payslips, Italian tax declarations, official communications from the Ticino tax division, and letters from the Italian Revenue Agency. Bilingual terminology (Italian-German and Italian-French) also helps with direct communications to Swiss authorities.
The glossary also covers terminological differences between the Swiss and Italian systems: for example, "contributi sociali" in Italy corresponds to "Sozialabzüge" in Switzerland; "certificazione unica" (CU) is the Italian equivalent of the Swiss "Lohnausweis"; and "pensione di vecchiaia INPS" has its counterpart in the Swiss first-pillar AVS/AHV. These correspondences prevent confusion in cross-border documents.
Entries are regularly updated based on legislative changes, cantonal regulation amendments, and the most frequent questions from the cross-border worker community. Each term includes references to official regulatory sources (federal laws, bilateral agreements, AFC circulars) to enable independent further research.
Frequently asked questions
- What is the €10,000 exemption for new cross-border workers?
- Italian law excludes the first €10,000 a year of qualifying employment income earned abroad in border areas or neighbouring countries, continuously and as the exclusive object of the employment relationship, by Italian residents. Eligibility does not depend solely on hire date or the 20 km municipality zone. Salary covered by Article 9 for old workers instead benefits from the regime’s Italian exemption. https://documenti.camera.it/leg19/dossier/testi/FI0093.htm
- Chi può usufruire della franchigia €10.000?
- La franchigia di 10.000 euro riguarda i redditi di lavoro dipendente prestato continuativamente e come oggetto esclusivo del rapporto in zone di frontiera o paesi limitrofi da residenti italiani, alle condizioni dell’articolo 4 della legge 83/2023. Non è limitata ai soli comuni entro 20 km. I vecchi frontalieri qualificati non ne hanno bisogno per il salario già esente da imposizione italiana ai sensi dell’articolo 9. https://documenti.camera.it/leg19/dossier/testi/FI0093.htm
- Come si applica in pratica la franchigia in dichiarazione?
- L'applicazione in dichiarazione dipende dalla categoria di reddito e dai requisiti previsti dall'articolo 4 della legge 83/2023. Verifica il quadro e le modalità con le istruzioni dell'Agenzia delle Entrate o con un professionista.
- La franchigia vale anche per la tredicesima e i bonus?
- La deduzione si applica al reddito qualificato secondo la legge italiana; per includere tredicesima, bonus o altre voci occorre verificare come rientrano nel reddito di lavoro dipendente e nell'imponibile dichiarato.
- Se vivo oltre 20 km dal confine posso usare la franchigia?
- La distanza oltre i 20 km non esclude da sola la franchigia. L’articolo 4 della legge 83/2023 riguarda il lavoro dipendente prestato continuativamente e come oggetto esclusivo in zone di frontiera o Paesi limitrofi da residenti italiani. Verifica queste condizioni: sono distinte dalla definizione fiscale dell’accordo frontalieri. https://documenti.camera.it/leg19/dossier/testi/FI0093.htm