Relationship dossier
Italy
Switzerland
Relationship assessment
Close bilateral cooperation, with recurring negotiations over taxation and cross-border workers
Italy toward Switzerland
+40Italy signed a 2020 agreement with Switzerland updating the taxation of cross-border workers; the agreement entered into force in 2024. Italy has also negotiated bilateral tax arrangements with Switzerland, including measures addressing tax information exchange.
Switzerland toward Italy
+40Switzerland signed a 2020 agreement with Italy updating the taxation of cross-border workers; the agreement entered into force in 2024. Switzerland has also negotiated bilateral tax arrangements with Italy, including measures addressing tax information exchange.
Overall relationship
+45The relationship is sustained by practical bilateral arrangements addressing cross-border work and taxation. These agreements reflect continued government cooperation, while the taxation of frontier workers and related tax policies have required recurring negotiation.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Italy and Switzerland maintain a close, practical bilateral relationship shaped by cross-border movement and cooperation. Their governments signed a 2020 agreement updating the taxation of cross-border workers, which entered into force in 2024, and have cooperated through bilateral arrangements on tax matters. Taxation and the treatment of frontier workers have also been sources of recurring negotiation and friction.
Areas of tension
- Disagreements and negotiations over the taxation of cross-border workers.
- Past disputes concerning tax information exchange and Italian treatment of Switzerland in tax policy.
Key developments
Italy and Switzerland signed an agreement updating the taxation of cross-border workers; it entered into force in 2024.
The two governments concluded bilateral arrangements addressing tax information exchange.
Major uncertainties
- The scope and implementation of other bilateral cooperation arrangements are unclear.
- The extent to which the updated cross-border worker tax rules have resolved earlier disagreements is uncertain.