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Old 06.05.2016, 12:30
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Italy-Switzerland Taxation Status Question

Hi All,

I have a question regarding a tax form regarding a payment for giving a received talk at a conference in Italy. I'm self-employed, and make money through contract work, but do not have a registered company.

The Italian contact at the university suggested that option D2 refers to my position. In order to complete the form and receive the payment, please can somebody confirm if this is correct and what values I should put in the highlighted fields?



Many thanks in advance,
Chris
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Old 06.05.2016, 22:30
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Re: Italy-Switzerland Taxation Status Question

It seems correct to me, assuming that you are a Swiss resident.

In this case, D2 is the option to tick, and I would fill the rest as
...... taxation of 0%
as agreed between Italy and Switzerland entered on ???
(I am not sure about the last field).

I would also add a comment saying "Art. 14" and I would attach a copy of the entire treaty (or just Art. 14) from here
https://www.admin.ch/opc/it/classifi...index.html#a14

In case you are wondering what the article says:

1. says that the income of a Swiss resident which is self-employed or performing some independent activity, is subject to taxation only in Switzerland. Unless you have a stable workplace in the other state.
2. says explicitly includes scientific, artistic, and educational activities in this agreement, together with the activity of lawyers, medical doctors, engineers, architects, dentists, and accountants.
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Old 09.05.2016, 12:48
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Re: Italy-Switzerland Taxation Status Question

That's fantastic RoastedRhino!

Many thanks for taking the time to research the answer. I'll complete the form straight away.

Much appreciated,
Chris
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Old 09.05.2016, 13:16
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Re: Italy-Switzerland Taxation Status Question

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That's fantastic RoastedRhino!

Many thanks for taking the time to research the answer. I'll complete the form straight away.

Much appreciated,
Chris
Sure, no problem.

Two things I forgot to mention:
- The treaty also assumes that you will pay income taxes on such compensation in Switzerland, of course.
- I am not an accountant. I just had to deal with tax treaties (US, Switzerland, Italy) for similar issues in the last few years, and I would do what I suggested, based on the knowledge I have collected.
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Old 09.05.2016, 13:26
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Re: Italy-Switzerland Taxation Status Question

Sure thing RoastedRhino! Thanks for clarifying.

Tax will certainly be paid in Switzerland.

All the best,
Chris
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