Residence for tax purposes for cross-border workers

Latest update: 12/12/2020

Cross-border workers are tax residents in Italy who travel abroad, to border areas or to neighbouring countries, for work.

In order to be considered a cross-border worker, workers must return to their residence in Italy daily or at least once a week.

In addition, the work carried out abroad in border areas and other neighbouring countries, such as, for example, the Principality of Monaco, must be continuous and must constitute the sole objective of the working relationship.

Therefore, employees residing in Italy who work abroad on a continuous basis and are abroad solely for work purposes, and remain abroad for a period exceeding 183 days, are not considered cross-border workers. These workers are subject to the provisions on conventional remuneration laid down by Article 51, paragraph 8-bis of Presidential Decree No 917/86(IT).