What is the difference between permit G and permit B?

The G permit is reserved for border workers who reside within 20–30 km of the border and work in Switzerland, returning to their foreign domicile on a daily basis. The B permit is intended for those who move their residence to Switzerland. For border workers from Brienno working in Ticino, the G permit is the correct option. Both are issued by the Swiss SEM, but have different duration and conditions.

How does the tax credit work to avoid double taxation?

Tax at source is ONLY withheld in Switzerland by the employer. In the Italian declaration 730, the frontier declares foreign income (CE framework) and applies the Swiss tax credit, as required by the IT–CH Convention of 1976. This prevents the same income from being taxed in both Switzerland and Italy. If the Swiss tax is higher than the Italian tax due, the frontier worker can get a refund.

What is the € 10,000 deductible for new frontier workers?

From 1 January 2024, new frontier workers will benefit from an annual exemption of € 10,000 on employee income in Switzerland. This means that up to this threshold, income is not taxable in Italy. Over € 10,000, excess income is subject to ordinary personal income tax rates (23%, 35%, 43%). Border crossers who were already border crossers before 17 July 2023 benefit from an exemption of € 7,500 until 2033.

What is the cost of LAMal (Swiss health insurance) for a border worker?

LAMal is mandatory for those working in Switzerland. Deductibles range from CHF 300 to CHF 2,500 per calendar year, depending on the policy chosen. The premiums depend on the insurer, age and place of residence. Border workers have the right of option: they can maintain their registration with the Italian SSN or switch to a Swiss LAMal. Every choice has pros and cons from an economic point of view.

How are AVS/AI/LPP contributions calculated on the Ticino paycheck?

The contributions are calculated as a percentage of the gross salary: AVS/AI (5.3% paid by employees), AD/AC (1.1%, with a cap of CHF 148'200), LAINF (0.7–1.5%), LPP second pillar (7–18% depending on the age group from 25 years). These amounts are withheld directly in Switzerland. For an accurate simulation of your case, use the salary calculator on our website.

From Brienno to Ticino: living as a border worker, practical guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

View of Lake Como towards Switzerland and Ticino, with Alps in background and sailboat

Border crossing from Brienno to Ticino: New 2024 Agreement, €10k exemption, tax at source, AVS, LPP, LAMal, G permit and refunds. Learn how to calculate net.

Context

In a nutshell

New Agreement from 1 January 2024: €10,000 exemption for new frontier workers, no double taxation
Tax at source withheld ONLY in Switzerland on paycheck, Italy applies tax credit (EC framework 730)
AVS/AI: 5.3% employee, LPP (second pillar): 7–18% by age group
LAMal (health insurance): CHF 300-2,500 deductible; frontier workers have the right of option

Key facts

What: Border tax and contribution system Ticino-Lombardy
When: Effective January 1, 2024
Where: Valichi Chiasso, Brogeda, Gaggiolo; Canton of Ticino
Who: SECO, AFC/ESTV, INPS, Revenue Agency
Exemption: €10,000 per year (new frontier workers); €7,500 (old, until 2033)
Tax: Track Switzerland ONLY, not Italy
Convention: Signed 9 December 1976 (double taxation IT–CH)

The New Frontier Agreement 2024: what changes

Living in Brienno and working in Ticino means being subject to the tax and contribution regime governed by the New Frontier Agreement, which entered into force on 1 January 2024. This agreement, signed between Italy and Switzerland on 23 December 2020, has radically revised the rules governing the taxation of employees' incomes and the payment of social contributions.

For new frontier workers-colors who did not already have the status before July 17, 2023-the annual tax exemption is set at € 10,000. This means that up to this threshold, the gross income received

Operational details

Tax and contribution advantages for those who live as frontier workers

Those who decide to move to Brienno to work in Ticino benefit from taxation rules that, in many cases, are cheaper than an employee residing entirely in Switzerland. The € 10,000 exemption represents a significant tax saving. In a hypothetical scenario of a gross monthly salary of CHF 4,000 (CHF48,000 annually), the Italian taxable income would be around € 38,000 (net of the 10,000 exemption). This income band is taxed in Italy at 23% up to € 28,000 and 35% for the excess part, reducing the overall tax burden compared to other configurations.

In addition, the payment of social contributions in Switzerland-through AVS/AI (5.3% paid by employees) and the LPP fund (second pillar, 7–18% based on age)-is convenient because it allows the border worker to build Swiss pension rights. These fees often offer higher returns than the Italian system (INPS). Enrollment in LPP funds also guarantees protection against disability and death, with integrated insurance coverage.

Health Insurance (LAMal): Options and Costs

One element that border workers from Brienno must carefully evaluate is health insurance. Those who work in Ticino have the right of option: they can maintain their registration with the Italian National Health Service (SSN) or subscribe

Useful planning tools

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

Key points

Step-by-step procedure: how to apply for the G permit

The first step for those living in Brienno and working in Ticino is obtaining the G permit (frontier worker). This authorisation is issued by the Swiss State Secretariat for Migration (SEM) and allows Italian citizens to enter and work in Switzerland on a daily basis, returning to their Italian residence every day.

The standard procedure follows these steps:

1. The Ticino employer submits the work permit application to the competent cantonal office (Department of Education and Social Security of Canton Ticino). 2. After cantonal approval, the application is forwarded to the SEM for the issuance of the G permit. 3. Once the permit has been obtained, the frontier worker can start working regularly in Switzerland and must comply with the tax and contribution rules of the New Agreement.

The duration of the G permit is usually five years and requires periodic renewal. Throughout its validity period, the frontier worker is subject to the tax and contribution laws of the New Frontier Worker Agreement, with well-defined rights and obligations.

Calculating net salary: which tools to use

Determining precisely the monthly net pay from a Ticino payslip is complex, as federal and cantonal rates, AVS/AI/LPP contributions, mandatory health insurance (LAMal), and Italian tax deductions all come into play. Use the salary calculator on our site to simulate your monthly net pay based on your Swiss gross salary, age bracket, marital status, and family dependants. This tool takes mandatory contributions and the specific features of the New Agreement into account.

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Frequently Asked Questions

What is the difference between permit G and permit B?: The G permit is reserved for border workers who reside within 20–30 km of the border and work in Switzerland, returning to their foreign domicile on a daily basis. The B permit is intended for those who move their residence to Switzerland. For border workers from Brienno working in Ticino, the G permit is the correct option. Both are issued by the Swiss SEM, but have different duration and conditions.
How does the tax credit work to avoid double taxation?: Tax at source is ONLY withheld in Switzerland by the employer. In the Italian declaration 730, the frontier declares foreign income (CE framework) and applies the Swiss tax credit, as required by the IT–CH Convention of 1976. This prevents the same income from being taxed in both Switzerland and Italy. If the Swiss tax is higher than the Italian tax due, the frontier worker can get a refund.
What is the € 10,000 deductible for new frontier workers?: From 1 January 2024, new frontier workers will benefit from an annual exemption of € 10,000 on employee income in Switzerland. This means that up to this threshold, income is not taxable in Italy. Over € 10,000, excess income is subject to ordinary personal income tax rates (23%, 35%, 43%). Border crossers who were already border crossers before 17 July 2023 benefit from an exemption of € 7,500 until 2033.
What is the cost of LAMal (Swiss health insurance) for a border worker?: LAMal is mandatory for those working in Switzerland. Deductibles range from CHF 300 to CHF 2,500 per calendar year, depending on the policy chosen. The premiums depend on the insurer, age and place of residence. Border workers have the right of option: they can maintain their registration with the Italian SSN or switch to a Swiss LAMal. Every choice has pros and cons from an economic point of view.
How are AVS/AI/LPP contributions calculated on the Ticino paycheck?: The contributions are calculated as a percentage of the gross salary: AVS/AI (5.3% paid by employees), AD/AC (1.1%, with a cap of CHF 148'200), LAINF (0.7–1.5%), LPP second pillar (7–18% depending on the age group from 25 years). These amounts are withheld directly in Switzerland. For an accurate simulation of your case, use the salary calculator on our website.