Focal Point C - investimenti immobiliari
in Svizzera e regime dei frontalieri

Ipsoa (Wolters Kluwer), Master online - Fiscalità internazionale

Within the IPSOA Master in International Taxation, aimed at Italian professionals such as lawyers and tax advisors, the presentation explored selected cross-border Swiss tax issues that are highly relevant also from an Italian perspective. The first part of the session focused on real estate investments in Switzerland by non-resident individuals and entities, addressing the main administrative constraints under Swiss law, including the Lex Koller regime, as well as the related direct and indirect tax implications. Particular attention was devoted to the different tax consequences arising from the direct holding of Swiss real estate and from indirect investments carried out through real estate companies. The second part of the presentation analyzed the tax treatment of cross-border commuters between Italy and Switzerland, with specific focus on the new bilateral agreement, transitional regimes, recent Italian legislative developments, and the interaction between income taxation, social security and remote working.