What are the requirements of the G permit to live in Azzio and work in Ticino?

The G permit requires an employment contract with a Ticino employer, a proven residence in Azzio (rent or property), and an application submitted to the SEM of the Canton of Ticino. The permit is valid for one year and is renewable. From 17 July 2023, new frontier workers will benefit from an exemption of €10,000 per year on the Swiss source tax. It is not necessary to be an EU citizen: the G permit is also open to third-country nationals.

How does taxation work for those who live in Azzio and work in Ticino?

The tax at source is calculated in Switzerland by the employer and withheld directly in the paycheck. There is no double taxation: Italy does not apply additional taxes on income from employment in Switzerland. Thanks to the 1976 Italian-Swiss Convention, income is taxed only once by Switzerland. In Italy, the tax return (730) is presented indicating the Swiss income in the EC framework to obtain the tax credit, which reduces the Italian due.

Do I need to sign up for Swiss Health Insurance (LAMal) or can I stay in the Italian health service?

Border workers with a G permit have the right of option: they can choose to remain enrolled in the Italian health service or sign a Swiss LAMal. If you choose the LAMal, you will have to pay an annual excess between CHF 300 and CHF 2,500 depending on the model you choose. The choice also affects where to receive medical care. Many border workers maintain the Italian health service for continuity of care and lower initial costs.

When do social security contributions (AVS/LPP) become valid if I live in Azzio and work in Ticino?

AVS/AI/IPG contributions start from the day you start working in Ticino at 5.3% as an employee. For the LPP (second pillar), enrollment takes place if the annual salary exceeds CHF 22,620. Payments are made by the Ticino employer and registered with the Swiss social security institutions. Swiss social security is managed by bodies other than INPS: AVS for the base, pension funds for the second pillar.

If I change my residence from Azzio to another Italian municipality, what happens to the G permit?

If you change your residence from Azzio to another Italian municipality, you must notify the SEM and the local Migration Office of the transfer. The G permit remains valid if you continue to work in Ticino, but the Italian residence must always be proven and consistent with your personal data. If you move to Switzerland, the G permit expires and you must apply for a B permit. Also notify the Italian Revenue Agency of the change.

Living in Azzio, working in Ticino: a guide to the border crossing (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Chiasso border crossing between Ticino and Italy with morning commute traffic and Alpine mountains

Azzio for those who work in Ticino: G permit, Swiss tax, AVS, refreshments and how to move.

Context

In a nutshell

Azzio is in Varese, near the Ticino border for cross-border commuting
Permit G allows you to work in Ticino with Italian residence
New agreement 2024: €10,000 deductible for new frontier workers, €7,500 exemption for historians

Key facts

What: Italian residence with work in Ticino (G permit)
When: Effective date of new border agreement from 1 January 2024
Where: Azzio (Varese) – Ticino-Italy border
Who: Frontier workers G
Excess amount: €10,000 new, €7,500 old border guards (transitional regime 2024–2033)

Living in Azzio and working in Ticino is a choice that affects thousands of border workers. The geographical location of the municipality in the province of Varese, close to the Ticino border, and the cost of living in Italy make this scenario attractive compared to direct residence in Switzerland. However, those who decide to move must be aware of the new border agreement that entered into force on 1 January 2024, which significantly modifies the taxation of employee income in Switzerland.

The agreement, signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023, introduces a deductible of €10,000 for new border workers and a transitional partial exemption regime for those who are already border workers (€7,500 from 2024 to 2033). These news directly affect the net paycheck and the Italian tax return. It is therefore not possible

Operational details

How taxation works for the border crossing from Azzio

Taxation on employee income in Switzerland is covered by the tax at source, a withholding made only in Switzerland by the employer. Italy does not apply parallel withholding taxes to border workers, thanks to the Italian-Swiss Convention signed on 9 December 1976. This means that there is no 'double taxation': income is taxed only once by Switzerland.

The effective rate varies depending on the income bracket, cantonal and federal. Switzerland withholds these amounts directly in the paycheck. Italy recognises a tax credit in form 730 (EC framework) to offset taxes already paid in Switzerland. Those with a modest income from employment in Ticino can get significant refunds thanks to this mechanism.

The new 2024 agreement: refreshments and deductibles

The new border agreement that entered into force on 1 January 2024 modifies the calculation of the tax at source. New frontier workers (those who started working after 17 July 2023) benefit from a deductible of €10,000 per year on which the tax is not calculated. Those who were already border workers enter a transitional regime with an exemption of €7,500 from 2024 to 2033. This means a reduction in direct payroll withholding compared to the previous regime.

Swiss contributions: AVS, LPP and LAMal

Those who work in Ticino pay the AVS (basic pension) at 5.3% of the salary

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Pre-transfer Checklist for Azzio

Anyone deciding to relocate to Azzio to work in Ticino must follow certain administrative steps. First and foremost, it is necessary to find and sign an employment contract with a Ticino employer before proceeding: the G permit is conditional on a job offer. In parallel, you must:

1. Reserve a residence in Azzio (rental or owned property) with documentation (rental contract or deed). 2. Submit your G permit application to the SEM (State Secretariat for Migration) of the Canton of Ticino. 3. Register at the Italian registry office in Azzio (enrollment in the Population Register). 4. Enroll in Swiss social insurance (AVS/AI/LPP) through your employer. 5. Subscribe to health insurance (LAMal in Switzerland or remain in the Italian health system, your choice). 6. Inform the Italian Revenue Agency of your change of residence and your status as a cross-border worker.

Some of these operations can happen in parallel; others must precede the actual transfer. The G permit is generally not granted until your residence in Italy is actually established.

Timelines and Deadlines

The actual transfer to Azzio is a process that typically requires 4-6 weeks from signing the employment contract to receiving the permit and completing the registry registration. However, timelines vary depending on the speed of the Italian local authorities and Swiss cantonal services.

Once you have relocated, cross-border workers must file their Italian tax return every year by May 31 (ordinary deadline for form 730) or June 30 (Unico form). This deadline is crucial for obtaining tax refunds and to inform the Italian Revenue Agency of your status as a resident of Azzio working in Switzerland. Failure to meet this deadline means you cannot recover the tax credit in subsequent years.

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Frequently Asked Questions

What are the requirements of the G permit to live in Azzio and work in Ticino?: The G permit requires an employment contract with a Ticino employer, a proven residence in Azzio (rent or property), and an application submitted to the SEM of the Canton of Ticino. The permit is valid for one year and is renewable. From 17 July 2023, new frontier workers will benefit from an exemption of €10,000 per year on the Swiss source tax. It is not necessary to be an EU citizen: the G permit is also open to third-country nationals.
How does taxation work for those who live in Azzio and work in Ticino?: The tax at source is calculated in Switzerland by the employer and withheld directly in the paycheck. There is no double taxation: Italy does not apply additional taxes on income from employment in Switzerland. Thanks to the 1976 Italian-Swiss Convention, income is taxed only once by Switzerland. In Italy, the tax return (730) is presented indicating the Swiss income in the EC framework to obtain the tax credit, which reduces the Italian due.
Do I need to sign up for Swiss Health Insurance (LAMal) or can I stay in the Italian health service?: Border workers with a G permit have the right of option: they can choose to remain enrolled in the Italian health service or sign a Swiss LAMal. If you choose the LAMal, you will have to pay an annual excess between CHF 300 and CHF 2,500 depending on the model you choose. The choice also affects where to receive medical care. Many border workers maintain the Italian health service for continuity of care and lower initial costs.
When do social security contributions (AVS/LPP) become valid if I live in Azzio and work in Ticino?: AVS/AI/IPG contributions start from the day you start working in Ticino at 5.3% as an employee. For the LPP (second pillar), enrollment takes place if the annual salary exceeds CHF 22,620. Payments are made by the Ticino employer and registered with the Swiss social security institutions. Swiss social security is managed by bodies other than INPS: AVS for the base, pension funds for the second pillar.
If I change my residence from Azzio to another Italian municipality, what happens to the G permit?: If you change your residence from Azzio to another Italian municipality, you must notify the SEM and the local Migration Office of the transfer. The G permit remains valid if you continue to work in Ticino, but the Italian residence must always be proven and consistent with your personal data. If you move to Switzerland, the G permit expires and you must apply for a B permit. Also notify the Italian Revenue Agency of the change.