What permission do I need to work in Ticino from Besnate?

The G (border) Permit is mandatory and must be requested before commencing employment. The procedure is carried out through the SEM (State Secretariat for Migration) upon notification by the Swiss employer. Release usually takes 2-4 weeks. The G permit is renewable every 5 years, as long as the employment relationship continues in Ticino.

How does taxation work after the New Frontier Agreement 2024?

The tax at source is withheld only in Switzerland, based on the Ticino cantonal-communal rate. New frontier workers (registered after 17 July 2023) have a deductible of EUR 10,000 per year, deductible from the Italian tax base. Old frontiersmen enjoy EUR 7,500 until 2033. Italy applies the tax credit via Form 730 to avoid double taxation.

Do I need to register with INPS if I work in Ticino?

Yes, also as a border worker working in Switzerland. Registration takes place with INPS as an employee with foreign income. At the same time, you pay the AVS and LPP contributions from the Swiss paycheck. The two systems are coordinated by the Italy-Switzerland Convention of 9 March 1976, which avoids double payments and guarantees the recognition of contribution periods.

What is LAMal and do I have the right to choose?

LAMal is the mandatory Swiss health insurance. As a border crossing category G, you have the right of option: you can join the Swiss LAMal (CHF 300-2,500 per year exemption for adults) or keep the Italian CMI. The choice must be evaluated with respect to premiums, deductibles, coverage and ease of access to health facilities.

Can I take advantage of CVA (Advance Payment Credits) refunds?

CVA refunds are a possibility for border workers who have paid excess contributions. Applicability depends on your personal tax situation and the number of days worked in Switzerland. Check with a specialist consultant during the annual return (Form 730 or Unico) to see if you fall under the access criteria.

Living in Besnate and working in Ticino: as a border worker

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Northern Ticino border landscape at sunset, with Alpine hills and Italian valleys in the distance.

How taxation, rights and practical organisation work for those who live in Besnate and work in Ticino as border workers.

Context

In brief

Withholding tax only in Switzerland for cross-border workers
New Cross-Border Workers Agreement effective from 1 January 2024
EUR 10,000 threshold for new cross-border workers
Permit G mandatory for the Ticino-Italy border

Key facts

What: Living in Lombardy and working in the Canton of Ticino as a cross-border worker
When: Regulation in effect from 1 January 2024
Where: Northern Ticino-Italy border (crossings: Brogeda, Chiasso)
Who: Workers residing in Italy who work in Switzerland
Permit: Cross-border worker permit G (required before employment)
Taxation: Withholding tax in Switzerland; Italian tax credit
Threshold: EUR 10,000 annually for new cross-border workers (from 17 July 2023)
Legal basis: New Agreement signed on 23 December 2020, Italian Law 83/2023

Living in Besnate, province of Varese, and working in the Canton of Ticino is a choice that thousands of cross-border workers make daily. The decision to move across the border involves practical considerations - travel time, cost of living, housing - and tax considerations, with Swiss withholding tax and social security contributions (AVS and LPP). The New Cross-Border Workers Agreement, which came into effect on 1 January 2024, introduced significant changes: new cross-border workers benefit from a EUR 10,000 annual threshold, while those who were already cross-border workers before 17 July 2023 fall under a transitional regime with a EUR 7,500 threshold until 2033. Italy, through the tax credit in the model 730, prevents double taxation.

The context of the Besnate-Ticino cross-border worker

Those who choose to live in Besnate while working in Ticino fall into the category of cross-border workers who cross the Italian-Swiss border daily. The Canton of Ticino, with a strong economic structure in sectors such as healthcare, finance, tourism, and industry, attracts numerous workers from the province of Varese and neighboring areas of Lombardy. Cross-border workers pay AVS and LPP contributions directly from their Swiss paycheck - a well-established practice thanks to the Convention against Double Taxation signed on 9 March 1976 between Italy and Switzerland.

The New Cross-Border Workers Agreement, signed on 23 December 2020 and ratified by Italy with Law 83 of 13 June 2023, came into effect on 1 January 2024. This reform changed the taxation criteria, introducing different regimes: those who were already cross-border workers before 17 July 2023 benefit from a transitional regime with a EUR 7,500 annual threshold until 2033, while new cross-border workers have access to a EUR 10,000 threshold. A crucial aspect remains unchanged: the Swiss withholding tax is the only tax withheld. Italy applies the tax credit in the CE section of the income tax return (model 730) to avoid double taxation.

Operational details

The payslip and contributions

From the Swiss payslip, social security and insurance contributions are automatically deducted. The AVS/AI/IPG rate is 5.3% for the employee, while unemployment insurance (AD/AC) represents 1.1% of the gross salary (capped at CHF 148,200). Accident insurance (LAINF) varies between 0.7% and 1.5%, while the pension fund (LPP) amounts to a percentage ranging from 7% to 18% depending on the worker's age bracket (from 25 years onwards).

A commuter from Besnate working in Ticino is entitled to receive periodic extracts of their contribution position through the SECO system. These payments ensure Swiss pension coverage and protection against workplace accidents, rights that accumulate with the Italian position at INPS (coordinated by the 1976 Convention).

Health insurance (LAMal) and options

Category G commuters have the option to choose Swiss LAMal. The deductibles for adults range from CHF 300 to CHF 2,500 annually, depending on the chosen policy and coverage model. Many commuters choose to keep Italian health insurance (CMI) for continuity of care, a decision that should be carefully evaluated in terms of premiums, coverage, and access to Ticino healthcare facilities. Discover LAMal and CMI options Choosing LAMal allows the commuter to access Swiss healthcare facilities directly (EOC hospitals in Ticino, cantonal polyclinics), while maintaining Italian CMI requires checks for reciprocity.

Tax scenarios and declarations

A new commuter (after July 17, 2023) living in Besnate and earning CHF 60,000 annually gross in Ticino applies a EUR 10,000 exemption on the Italian taxable base. The Swiss withholding tax is calculated based on the rate in effect in the canton and municipality of work. The Italian tax credit in the 730 form ensures that they do not pay taxes on both sides. Older commuters (before July 17, 2023) benefit from an annual EUR 7,500 exemption until 2033, allowing them a gradual transition to the new regime. Simulate your net salary with the calculator.

Useful planning tools

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

Key points

Checklist: before moving to Besnate to work in Ticino

Before completing the move, make sure you have all the elements in order:

Essential documentation: G permit for cross-border workers (required before starting employment), employment contract signed by the employer in Ticino, Italian tax code, valid ID card, and a Swiss bank account (optional but recommended for receiving the paycheck).

Declarations and registrations: Notify the Italian Tax Agency of the move and proceed with the change of address at the Italian municipality. Register with INPS as an employee working abroad, providing the data of the employer in Ticino. Inform your Swiss employer of all Italian banking and tax details.

Insurance: Consider switching to Swiss LAMal or keeping Italian CMI. Ensure that accident insurance coverage for the commute to work is active (usually covered by Swiss LAINF if the accident occurs during working hours).

Taxes and refunds: Schedule a consultation with a tax advisor specializing in cross-border workers to open an annual file. Check your eligibility for CVA (Advance Payment Credits) refunds based on your contribution situation.

The first months: what to expect

After the move, your first Swiss paycheck will arrive with the necessary deductions (AVS, LPP, LAINF, and withholding taxes). By June 30 of the following year, you will submit the Italian tax return to the CAF or through a tax advisor, indicating the income earned in Ticino and applying the cross-border exemption. Meanwhile, maintain regular communication with INPS for updates on your foreign contribution status.

Tools and resources for cross-border workers

Use the salary calculator to simulate the tax impact of your Swiss paycheck considering the applicable cross-border exemption (EUR 7,500 or EUR 10,000 depending on the registration date). Compare the cost of living between Besnate and neighboring Ticino areas to assess whether this choice offers the best balance between housing costs, services, and proximity to work.

Key deadlines for cross-border workers

Every cross-border worker must submit the Italian tax return by June 30 of the following year (for the 730 model through CAF or tax advisor). Notification to the SEM (Swiss State Secretariat for Migration) of changes in address or residence must be made within 14 days of the change. Renewal of the G permit: every 5 years, provided the employment relationship in Ticino continues.

Frequently Asked Questions

What permission do I need to work in Ticino from Besnate?: The G (border) Permit is mandatory and must be requested before commencing employment. The procedure is carried out through the SEM (State Secretariat for Migration) upon notification by the Swiss employer. Release usually takes 2-4 weeks. The G permit is renewable every 5 years, as long as the employment relationship continues in Ticino.
How does taxation work after the New Frontier Agreement 2024?: The tax at source is withheld only in Switzerland, based on the Ticino cantonal-communal rate. New frontier workers (registered after 17 July 2023) have a deductible of EUR 10,000 per year, deductible from the Italian tax base. Old frontiersmen enjoy EUR 7,500 until 2033. Italy applies the tax credit via Form 730 to avoid double taxation.
Do I need to register with INPS if I work in Ticino?: Yes, also as a border worker working in Switzerland. Registration takes place with INPS as an employee with foreign income. At the same time, you pay the AVS and LPP contributions from the Swiss paycheck. The two systems are coordinated by the Italy-Switzerland Convention of 9 March 1976, which avoids double payments and guarantees the recognition of contribution periods.
What is LAMal and do I have the right to choose?: LAMal is the mandatory Swiss health insurance. As a border crossing category G, you have the right of option: you can join the Swiss LAMal (CHF 300-2,500 per year exemption for adults) or keep the Italian CMI. The choice must be evaluated with respect to premiums, deductibles, coverage and ease of access to health facilities.
Can I take advantage of CVA (Advance Payment Credits) refunds?: CVA refunds are a possibility for border workers who have paid excess contributions. Applicability depends on your personal tax situation and the number of days worked in Switzerland. Check with a specialist consultant during the annual return (Form 730 or Unico) to see if you fall under the access criteria.