What is the difference between G permit and B permit for border crossers?

The G permit authorizes daily cross-border commuting from an Italian municipality. The B permit and ordinary residence in Switzerland. For those who decide to live in Blevio and work in Ticino, the G permit and the correct choice. The B is for those who move to live permanently in Switzerland. The G is therefore the right tool for the strategy you are considering.

How does the 730 tax credit work for frontier workers?

In the Italian model 730, the CE framework allows you to claim the source tax paid in Switzerland as a credit against the Italian taxes due. If the Swiss source tax is higher than the Italian personal income tax calculated on global income, the frontier worker receives a refund (reimbursement). The procedure avoids double taxation, guaranteed by the Italy-Switzerland Convention of 9 December 1976.

Do the New Frontier Agreement deductibles (EUR 7,500 or EUR 10,000) apply to all incomes?

No. Deductibles ONLY apply to employment income in Switzerland, not to self-employed income, investments, or pensions. If you also have Italian income from self-employment or rentals, it does not fall under the deductible. The exemption of EUR 7,500 (border crossers pre-17/7/2023) or EUR 10,000 (new from 2024) is transitional until 2033. Check your temporal and crucial status.

Do I have to register with INPS if I only work in Switzerland as a border worker?

No for Swiss employee work; yes if you simultaneously have Italian self-employment income. For Swiss-only employment, contribute to the AVS (Swiss system), coordinated with INPS through bilateral agreements. Coordination is complex in retirement: the AVS and INPS periods are coordinated, but require attention in social security planning.

Should you choose Swiss LAMal or keep the Italian SSN?

It depends on your health profile and family situation. Mandatory LAMal in Switzerland with deductible from CHF 300 to CHF 2,500 per year (approximately EUR 320-2,700), plus monthly premium (EUR 150-400). The Italian NHS is free (covered by taxes) if you are resident in Italy. If you are young and healthy, NHS and affordable; if you have children or chronic diseases, LAMal may be convenient. As a border crossing category G you have the right of option: a non-reversible choice during the calendar year.

Living in Blevio and working in Ticino: Border Guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 22 August 2026

Lakeside view of Blevio near Ticino border, with Italian mountains and villages in background

How to move to Blevio from Ticino border crossings: G permit, taxation, AVS, cost of living and administrative deadlines.

Context

In brief

Blevio: frontier municipality at short distance from Ticino and main border crossings
Permit G: mandatory document for working in Switzerland as Italian residents
Source tax applied ONLY in Switzerland, never in duplicate with Italy
New Cross-Border Agreement from 1 January 2024 modifies tax exemptions

Key Facts

What: Relocation from Blevio (Como) to work in Canton Ticino as a cross-border worker
When: Deadlines depend on Permit G and new fiscal rules from 2024
Where: Blevio (province of Como, Italy); Ticino border crossings (Brogeda, Chiasso, Gaggiolo)
Who: Cross-border workers with Permit G, residents in Italian border municipalities
Permit: Category G for daily cross-border transit
New Agreement: In force from 1 January 2024 (signed 23 December 2020)
Tax Exemption: EUR 7,500 (cross-border workers before 17/7/2023), EUR 10,000 (new from 2024)

Choosing to relocate to Blevio to work in Ticino means facing a decision with precise professional, fiscal and administrative implications. Blevio, a small municipality in the province of Como, has become in recent years an attractive base for commuters seeking Italian residence with direct access to the Ticino labor market.

The first issue is administrative: the cross-border Permit G. Those who reside in Italy and intend to work in Switzerland must obtain this document, which authorizes daily commuting between the two countries. It is not automatic: it requires a Swiss employment contract, verification of available positions, and approval from the cantonal authority of Canton Ticino.

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Operational details

Advantages and Disadvantages of Relocation

For a cross-border worker who chooses to live in Blevio, the advantages are mainly economic and geographic. The cost of living in Italy is traditionally lower than in Switzerland, especially for rent and food services. This gap allows many cross-border workers to maintain a higher standard of living, since income is in CHF (Swiss francs) and expenses are in EUR (euros). Another advantage is proximity to Ticino: the move does not entail abandoning the Italian community. For those with family in Italy, this is a crucial point.

However, the move involves bureaucratic complexity. Permit G is not guaranteed: if the canton believes there are unemployed locals available for the role, the request can be rejected. Furthermore, it is tied to the employment contract: changes of employer involve new requests.

Taxation requires careful management. Swiss source tax is withheld directly by the employer, but the CE box of the Italian tax return and refunds must be managed — if the cross-border worker has paid more tax than due, they can request a refund.

Pension: AVS and Double Affiliation

An often overlooked aspect is double affiliation to social security systems. Those who work in Switzerland are automatically enrolled in the AVS (Old-age, Survivors' and Disability Insurance) and contribute AI/IPG at 5.3% for employees, plus AD/AC contributions (1.1%, capped at CHF 148,200). The Italian INPS has different roles depending on whether the cross-border worker also declares income from Italian sources. Coordination between the two systems is regulated by bilateral agreements and is complex: it requires attention to avoid pension imbalances.

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Key points

Administrative procedure: step-by-step

Moving to Blevio requires a precise sequence of steps. First: verify your G permit. Contact the immigration office of Canton Ticino (SEM — State Secretariat for Migration) and ensure you have a Swiss employment contract, that the canton accepts new cross-border workers for your professional sector, and verify processing times (typically 4-8 weeks). The G permit is nominative and tied to the employer: job changes entail new requests.

Second: modify your tax registration residence. Notify the Municipality of Blevio of your change of residence from your previous address. You will need an identity document, proof of previous residence, a rental or purchase agreement, and a residence declaration form. The Municipality records the change and communicates it to the Revenue Agency and INPS. This procedure is fundamental for tax filing: the cross-border worker remains resident in the Italian municipality, where they must file the 730 form with section CE for the tax credit.

Third: verify your registration with the cantonal administration. Your employer communicates your hiring to the cantonal authorities. Verify that you are registered with AVS (13-digit number), with SUVA or accident insurance (LAINF — contributions 0.7-1.5%), and with LPP (second pension pillar, mandatory from age 25 with minimum salary). Keep the AVS confirmation letter for Italian tax documentation.

Fourth: choose your health insurance coverage. You have the right to choose between Italian SSN and Swiss LAMal. If you remain in the SSN, notify the competent Italian ASL. If you choose LAMal, contact a Swiss insurer within 3 months from the start of your cross-border activity.

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Frequently Asked Questions

What is the difference between G permit and B permit for border crossers?: The G permit authorizes daily cross-border commuting from an Italian municipality. The B permit and ordinary residence in Switzerland. For those who decide to live in Blevio and work in Ticino, the G permit and the correct choice. The B is for those who move to live permanently in Switzerland. The G is therefore the right tool for the strategy you are considering.
How does the 730 tax credit work for frontier workers?: In the Italian model 730, the CE framework allows you to claim the source tax paid in Switzerland as a credit against the Italian taxes due. If the Swiss source tax is higher than the Italian personal income tax calculated on global income, the frontier worker receives a refund (reimbursement). The procedure avoids double taxation, guaranteed by the Italy-Switzerland Convention of 9 December 1976.
Do the New Frontier Agreement deductibles (EUR 7,500 or EUR 10,000) apply to all incomes?: No. Deductibles ONLY apply to employment income in Switzerland, not to self-employed income, investments, or pensions. If you also have Italian income from self-employment or rentals, it does not fall under the deductible. The exemption of EUR 7,500 (border crossers pre-17/7/2023) or EUR 10,000 (new from 2024) is transitional until 2033. Check your temporal and crucial status.
Do I have to register with INPS if I only work in Switzerland as a border worker?: No for Swiss employee work; yes if you simultaneously have Italian self-employment income. For Swiss-only employment, contribute to the AVS (Swiss system), coordinated with INPS through bilateral agreements. Coordination is complex in retirement: the AVS and INPS periods are coordinated, but require attention in social security planning.
Should you choose Swiss LAMal or keep the Italian SSN?: It depends on your health profile and family situation. Mandatory LAMal in Switzerland with deductible from CHF 300 to CHF 2,500 per year (approximately EUR 320-2,700), plus monthly premium (EUR 150-400). The Italian NHS is free (covered by taxes) if you are resident in Italy. If you are young and healthy, NHS and affordable; if you have children or chronic diseases, LAMal may be convenient. As a border crossing category G you have the right of option: a non-reversible choice during the calendar