What is the difference between Leave G and Leave B?

The G Permit is an annual work authorization linked to a specific employer: if you change your company, the permit expires and you have to apply for a new one. Permit B is a 5-year residence permit, much more flexible: after 5 consecutive years of Permit G (with one or more employers), you can apply for B, which allows you to change jobs without losing your right of residence in Switzerland. B offers more stability, but also greater contribution obligations if you remain unemployed.

If I work in Switzerland with a G permit, do I remain registered with the Italian INPS?

No. As a border crossing with G Permit, you are registered exclusively with Swiss funds (AVS/LPP/LAMal). Italy DOES NOT enroll you in INPS for Swiss employee income. INPS contributions only apply if you have a second job in Italy, are self-employed in Italy, or receive other forms of Italian income.

How does the tax at source work? Do I pay taxes in Switzerland or Italy?

The tax at source is withheld in Switzerland by your employer and paid to the Federal Tax Administration (AFC/ESTV). It is calculated on the gross monthly salary according to the federal rate for border workers. Italy DOES NOT apply a parallel tax on the same income. However, you must still fill in the Italian 730 (EC framework) to declare income and obtain the tax credit, avoiding double taxation.

What are the tax advantages as a border worker from 2024?

From 1 January 2024, deductibles will apply: €10,000 gross per year for new frontier workers, €7,500 for old frontier workers (transitional regime 2024–2033). Most of the income is subject to Swiss source tax, not Italian parallel tax. Refunds (reimbursements) of excess withheld are made by cantonal Swiss declaration, without complicated appeals.

How do I choose between Swiss LAMal and Italian health coverage?

You have the right of option: you can choose the Swiss LAMal (CHF 300–2500 per year depending on your age and deductible) that covers you in Switzerland and Italy, or keep the Italian INPS/Mutue coverage. The choice is personal: it evaluates frequency of use of the health system, preferences of the general practitioner, costs and dependent family members. Many border workers choose LAMal for transparency.

Beura-Cardezza: living and working as a border worker Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 21 August 2026

View of Ticino in the Verbano region at the Swiss-Italian border, showing traditional architecture and mountain landscape

Living in Beura-Cardezza and working as a border worker in Ticino: tax rules, G permit, AVS, social security rights and what to know before moving.

Context

Brief overview

New fiscal agreement from January 1, 2024: a revolution for border workers
Source tax withheld only in Switzerland, no double taxation
G permit mandatory for working in Ticino from Italian residents
AVS/LPP/LAMal: full rights like a Swiss employee

Key facts

What: New Fiscal Agreement for Swiss-Italian border workers
When: In effect from January 1, 2024 (signed on December 23, 2020)
Where: Residents in Italy working in Switzerland
Who: SECO and Italian Revenue Agency regulate the system
New border workers' exemption: CHF 10,000 annual gross income
Old border workers' exemption: CHF 7,500 (transitional 2024-2033)
AVS (employee): 5.3% of salaries

January 1, 2024, marked a new era for those living in Beura-Cardezza and working in Ticino. The Agreement between Switzerland and Italy, signed on December 23, 2020, and ratified by Italy with Law 83 of June 13, 2023, has completely redefined the fiscal and contributory regime for border workers. Before this date, bureaucratic hassles were frequent: double declarations, tax credits that didn't match, confusion between Confederation and Revenue Agency rules. Now the system is more transparent, although it requires awareness of the new rules.

Who is the Beura-Cardezza border worker

Beura-Cardezza, located in the Verbano-Cusio-Ossola (VCO) province in Piedmont, is a natural base for those working in southern and central Ticino cantons — Lugano, Mendrisio, Bellinzona, even Locarno can be reached daily. The geographical proximity to the Swiss border is the main advantage: the commuter logistics are simpler than transferring to Lombardy or Emilia.

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Operational details

Pension and Health Insurance for Swiss-Working Border Residents

As a border resident working in Switzerland, you are automatically enrolled in the country's three-pillar pension system. You are not free to choose: it is a legal obligation, but also a protection.

AVS (Old-Age, Survivors', and Disability Insurance): Your employer pays 5.3% of your gross monthly salary. This contribution feeds your insurance position at the USTAT (Office of Statistics and Taxes) of the canton where you work. Unlike those residing in Switzerland, you do not pay an additional contribution on your Swiss tax return (since you are not a Swiss tax resident). However, Switzerland still recognizes and validates your contributions up to your pension. Your pension benefit is calculated based on your salary and contribution history at the age of retirement (65 for men, 64 for women, based on current regulations).

LPP (Professional Pension Insurance, the second pillar): Your employer pays between 7% and 18% of your salary, depending on your age. Contributions start at age 25. This capital is yours: you accumulate resources that, at retirement, your professional insurance converts into a monthly pension or a redeemable capital. Some employers allow early withdrawal of the LPP fund for specific purposes (buying a house, starting a business), but this option is rare for Italian residents.

Third pillar (Individual Pillar 3a): It is optional. You can pay up to an annual maximum (estimated CHF 34,328 for 2024) to increase your pension savings. If you reside in Italy, the Swiss tax incentive is limited (Switzerland does not grant deductions on non-taxable income in Switzerland), but the fund grows tax-free until retirement. It is a long-term choice, not urgent in the first years of work.

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Key points

Work Permit G: step-by-step application procedure

To work legally in Switzerland as an Italian resident, you need a Work Permit G (work authorization). It is not a visa, but a valid authorization for the entire Swiss territory, but it is tied to a specific employment relationship.

Step 1 — Job offer: Receive a binding proposal from the Ticinese company (it is ideal that it is in writing, with details of the role, salary, and start date).

Step 2 — Administrative file: The Swiss employer (or their HR department) prepares the file and sends it to the State Secretariat for Migration (SEM) in Bern, or to the competent section of the Canton of Ticino. The file includes the employment contract, the job offer, your personal data, a photocopy of your passport or ID card, and the Italian judicial record certificate (requestable from your municipality of residence).

Step 3 — Verification of priority for Swiss/UE workers: The administration checks that there are no Swiss or UE jobless candidates able to fill the role. This step is accelerated if the company demonstrates that they have searched internally. For specialized roles (engineer, doctor, researcher, manager), the review is quick.

Step 4 — Work Permit release: If favorable, you receive the Work Permit G, usually in paper format (pink A6 sticker). It is valid for one year, renewable annually. After five consecutive years with the same employer, you can request the Work Permit B (residence), valid for five years and more flexible for job changes.

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Frequently Asked Questions

What is the difference between Leave G and Leave B?: The G Permit is an annual work authorization linked to a specific employer: if you change your company, the permit expires and you have to apply for a new one. Permit B is a 5-year residence permit, much more flexible: after 5 consecutive years of Permit G (with one or more employers), you can apply for B, which allows you to change jobs without losing your right of residence in Switzerland. B offers more stability, but also greater contribution obligations if you remain unemployed.
If I work in Switzerland with a G permit, do I remain registered with the Italian INPS?: No. As a border crossing with G Permit, you are registered exclusively with Swiss funds (AVS/LPP/LAMal). Italy DOES NOT enroll you in INPS for Swiss employee income. INPS contributions only apply if you have a second job in Italy, are self-employed in Italy, or receive other forms of Italian income.
How does the tax at source work? Do I pay taxes in Switzerland or Italy?: The tax at source is withheld in Switzerland by your employer and paid to the Federal Tax Administration (AFC/ESTV). It is calculated on the gross monthly salary according to the federal rate for border workers. Italy DOES NOT apply a parallel tax on the same income. However, you must still fill in the Italian 730 (EC framework) to declare income and obtain the tax credit, avoiding double taxation.
What are the tax advantages as a border worker from 2024?: From 1 January 2024, deductibles will apply: €10,000 gross per year for new frontier workers, €7,500 for old frontier workers (transitional regime 2024–2033). Most of the income is subject to Swiss source tax, not Italian parallel tax. Refunds (reimbursements) of excess withheld are made by cantonal Swiss declaration, without complicated appeals.
How do I choose between Swiss LAMal and Italian health coverage?: You have the right of option: you can choose the Swiss LAMal (CHF 300–2500 per year depending on your age and deductible) that covers you in Switzerland and Italy, or keep the Italian INPS/Mutue coverage. The choice is personal: it evaluates frequency of use of the health system, preferences of the general practitioner, costs and dependent family members. Many border workers choose LAMal for transparency.