The Council of Ministers met on Thursday 24 November 2022, at 18.35 in Palazzo Chigi, under the chairmanship of President Giorgia Meloni. Secretary, the Undersecretary of the Presidency of the Council Alfredo Mantovano. The cdm has given the green light to the ratification and execution of the Agreement between the Italian Republic and the Swiss Confederation relating to the taxation of frontier workers, with Additional Protocol and Exchange of Letters, done in Rome on 23 December 2020, and Protocol amending the Convention between the Italian Republic and the Swiss Confederation for the avoidance of double taxation and for the settlement of certain other matters relating to taxes on income and on capital, with Additional Protocol, concluded in Rome on 9 March 1976, as amended by the Protocol of 28 April 1978 and by the Protocol of 23 February 2015, done in Rome on 23 December 2020.
The Council of Ministers, on the proposal of the Minister of Foreign Affairs and International Cooperation Antonio Tajani, approved a bill for the ratification and execution of the Agreement between the Italian Republic and the Swiss Confederation concerning the taxation of frontier workers, with Protocol Addendum and Exchange of Letters, done in Rome on 23 December 2020, and Protocol amending the Convention between the Italian Republic and the Swiss Confederation for the avoidance of double taxation and for regulating certain other matters relating to taxes on income and on capital, with Additional Protocol, concluded in Rome on 9 March 1976, as amended by the Protocol of 28 April 1978 and by the Protocol of 23 February 2015, done in Rome on 23 December 2020.
The Agreement replaces the previous one from 1974 and responds to the need to update and adjust the legal-fiscal framework in order to eliminate double taxation on wages, salaries and other similar remuneration received by frontier workers. Furthermore, unlike the previous one, the text also regulates the economic treatment of Swiss frontier workers working in Italy. Here are some salient aspects of the new legislation: the border areas are defined, which, as far as Italy is concerned, are the Regions of Lombardy, Piedmont and Valle d’Aosta and the Autonomous Province of Bolzano; the method of concurrent taxation is established; a transitional regime is envisaged for frontier workers residing in Italy who work in Switzerland or who have worked there since 31 December 2018, to whom the exclusive taxation regime in Switzerland applies until the date of entry into force of the Agreement.
Green light also to the provisions for the adaptation of the contracting procedures for the personnel of the Armed Forces and the Military Police Forces, as well as for the establishment of the related negotiating areas for managers, pursuant to article 16, paragraph 1, letters d) and e), of the law of 28 April 2022, n. 46 (legislative decree – definitive examination) The Council of Ministers, on the proposal of the President Giorgia Meloni and the Minister of Defense Guido Crosetto, approved, in definitive examination, a legislative decree which introduces provisions for the adaptation of the contracting procedures for the personnel of the Armed Forces and Military Police Forces, as well as for the establishment of the related negotiating areas for managers, pursuant to article 16, paragraph 1, letters d) and e), of the law of 28 April 2022, n. 46. The approved text takes into account the opinions expressed by the competent parliamentary commissions.
Following the death of the honorable Roberto Maroni, the Council of Ministers approved the celebration of the funeral in the form of a state funeral (Law 7 February 1987, n. 36). However, it is the firm intention of the family of the deceased to bear the relative costs themselves.