Who is affected
Ticino employers with specified nonresident workers and payroll providers.
What is confirmed
Four new codes from 1 January 2027 concern nonresident withholding taxpayers outside the Switzerland–Italy cross-border-worker agreement. The 2027 tariff files are expected in December. The notice does not set numeric rates or apply to all Swiss employees.
The next step
Identify affected workers and update payroll code mappings when the files are released.
Primary source published: 23 October 2026
Sources reviewed: 29 October 2026
Effective date: 1 January 2027
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.