Italy approved a draft law on 19 May 2025 to ratify amendments to agreements from 2024, modified by the 1978 and 2015 protocols.
Italy’s Council of Ministers has approved a draft law on 19 May 2025, which ratifies the amending protocol signed on 30 May 2024 and 6 June 2024, as modified by the 1978 and 2015 protocols.
On 22 December 2015, Switzerland and Italy initialled an agreement on taxing frontier workers and amending the double taxation convention. This agreement fulfills a key commitment from both nations concerning the February 2015 roadmap and will replace the 1974 agreement.
Once implemented, the protocol will take effect retroactively from 1 January 2024, replacing the agreement signed on 28 November 2023, which was initially set to take effect on the same date.