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Non vi è alcun problema di incompatibilità tra la Convenzione per evitare le doppie imposizioni con l'Italia (CDI-I), atto che regola i ristorni dei frontalieri a Roma, e la revisione dell'imposizione alla fonte da attività lucrativa per quegli stranieri che conseguono almeno il 90% del reddito in Svizzera.
Lo ha dichiarato lunedì la consigliera federale Eveline Widmer-Schlumpf rispondendo a un quesito del consigliere nazionale Giovanni Merlini (PLR) durante l'ora delle domande.
La nuova legge federale concernente la revisione dell'imposizione alla fonte del reddito da attività lucrativa trasmessa a fine novembre al Parlamento prevede che, in futuro, gli stranieri tassati alla fonte potranno chiedere la tassazione ordinaria. Al pari dei residenti avranno diritto anche alle deduzioni.
Il Governo propone che le nuove norme valgano sia per gli stranieri residenti in Svizzera, ma sprovvisti del permesso di domicilio, sia per coloro che non sono residenti ma vi conseguono oltre il 90% dei loro redditi.
ats/redMM
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CSI 18.00 dell'08.12.14 - La consigliera federale Eveline Widmer-Schlumpf
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