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X-Border Work

The purpose of the project is to streamline administrative procedures for cross-border employment between Slovenia and Italy, which will be achieved through the development of a simple tool for sharing data on the income of cross-border workers who are working in two different countries at the same time.

Project goal

The cross-border region between Slovenia and Italy, where the phenomenon of cross-border workers has been known for decades, requires an adequate flow of information in the area of employment. The lack of timely information means that some workers do not have a completely defined tax status and are subject to tax audits and fines (or double taxation) in both countries.

Companies that have branches in both countries, and occasionally employ the same person in both countries, don’t know to whom and how they should report the status of the individual worker, and the situation frequently remains unresolved until a tax audit is conducted either in Italy or in Slovenia.

The result of the pilot project X-Border Work, which is intended for both employees and employers, is the development of a standard form, which contains all of the data that the cross-border worker has to submit to their tax authority in relation to taxes on income earned in a foreign country.

Project duration

From 1 August 2018 to 30 September 2019. 


The project’s lead partner is the Autonomous Region of Friuli-Venezia Giulia.

The partners participating in the design of the standard form as part of the project are the ESS and the Slovenian Provincial Economic Association from Trieste.

The pilot project also includes several companies that employ cross-border workers.

The X-Border Work pilot project is being carried out as part of the B-Solutions initiative, which is managed by the Association of European Border Regions (AEBR) under the auspices of the European Commission’s Directorate-General for Regional & Urban Policy (DG REGIO).

Pilotni projekt X-border

ESS contact person

Jana Krušič,