What work permit do I need to move to Briosco and work in Ticino?

You need the G Permit, which the Ticino employer must request from the SEM of the competent canton. Once obtained, it remains valid as long as you continue to work in the same canton. It has no predefined expiry date and allows daily commuting without other documents.

How does double taxation between Italy and Switzerland work for a border crossing in Briosco?

Switzerland withholds tax at source on your paycheck. Italy avoids double taxation by recognizing a tax credit: in Form 730, CE framework, declare Swiss income and get a credit for taxes already paid. If Swiss taxes exceed the Italian IRPEF rates, the credit cancels the Italian taxation.

Do I have to be registered with INPS if I work in Ticino da Briosco?

The INPS automatically recognises your AVS contributions paid in Switzerland thanks to the bilateral IT-CH agreements. You do not need INPS registration for foreign work, but you must declare Swiss income in the annual 730 at the Revenue Agency. The Italian pension calculates the pension including Swiss payments.

Am I entitled to Swiss health insurance if I choose to live in Briosco?

Yes, as a G Permit holder you have the right of option for LAMal (Canton Ticino Health Insurance), or you can keep Italian coverage. The LAMal provides for annual deductibles between CHF 300 and CHF 2,500 depending on the policy. The choice must be communicated within 3 months of the start of the work.

How much are the taxes withheld at source in Switzerland for a border worker?

The tax at source depends on the canton, salary and personal situation. In Switzerland, AVS/AI/IPG employee contributions amount to 5.3%, plus 1.1% for unemployment and accident insurance. The Italian IRPEF rates for comparison are 23% (up to €28,000), 35% (€28,001-50,000), 43% (over €50,000).

Living in Briosco, working in Ticino: frontier guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

View of Lugano with Alps in the background, representing the landscape seen by cross-border workers in Ticino

From 1 January 2024, the New Frontier Agreement governs taxation between Italy and Ticino. Briosco is 70 km from the crossing: a practical guide for Ticino residents and workers.

Context

Briefly

Operational details

The tax aspect: how double taxation works

As of 1 January 2024, the taxation of the border worker who lives in Briosco and works in Ticino follows a precise mechanism. Switzerland withholds tax at source directly on the paycheck. Switzerland is not a member of the European Union, so the legislation is based on the 1976 IT-CH Convention and the provisions of the New Agreement.

Italy avoids double taxation through a tax credit: the border worker declares Swiss income in Modello 730 e quadro CE, and the Italian State grants a credit for taxes already paid in Switzerland. If the Swiss taxes are higher than the Italian ones, the credit resets the Italian taxation; if they are lower, you pay the difference.

This system favors those with moderate salaries, while those who receive higher incomes must carefully evaluate: Italian personal income tax rates — 23% up to €28,000, 35% between €28,001 and €50,000, 43% over €50,000 — may be higher than Swiss withholdings on the same band.

Health insurance and other pillars

Those who have the G Permit have the right to opt for Ticino health insurance (LAMal), or maintain Italian coverage. The LAMal provides adult deductibles between CHF 300 and CHF 2,500 per year, depending on the policy chosen.

In addition to health insurance, the border worker is obliged to pay contributions to the AVS (Old Age Disability Insurance) and the AI (Disability). In Switzerland, the

Useful planning tools

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

Key points

Step-by-step procedure to move to Briosco

Step 1: Revenue Agency The borderman registers with the Revenue Agency of the city where he resides (Briosco). Tax code and declaration of residence are required. Tax residency is automatically recognized if you stay more than 183 days per year. At the same time, the Ticino employer submits the application for Permesso G to the cantonal SEM.

Step 2: INPS and Social Security The INPS automatically recognises AVS contributions paid in Switzerland thanks to bilateral agreements. No additional registration is required, but foreign income must be reported in 730.

Step 3: Health Insurance Within 3 months from the start of the work, choose whether to join the LAMal Ticinese or keep the Italian insurance. The choice affects monthly premiums and health coverage.

Step 4: Tax Simulation Before the transfer, use il calcolatore per frontalieri: enter the gross salary of Ticino, municipality of residence, marital status and children to obtain an estimate of net income and reporting obligations.

Step 5: Annual Statement Every year, by 30 November, fill in the Modello 730 at the Revenue Agency (or through an accountant), including the EC framework and the Swiss tax credit.

The choice to live in Briosco and work in Ticino is practically feasible. The key is to take advantage of the benefits of the New Frontier Agreement, understand double taxation, and maintain administrative compliance in

Frequently Asked Questions

What work permit do I need to move to Briosco and work in Ticino?: You need the G Permit, which the Ticino employer must request from the SEM of the competent canton. Once obtained, it remains valid as long as you continue to work in the same canton. It has no predefined expiry date and allows daily commuting without other documents.
How does double taxation between Italy and Switzerland work for a border crossing in Briosco?: Switzerland withholds tax at source on your paycheck. Italy avoids double taxation by recognizing a tax credit: in Form 730, CE framework, declare Swiss income and get a credit for taxes already paid. If Swiss taxes exceed the Italian IRPEF rates, the credit cancels the Italian taxation.
Do I have to be registered with INPS if I work in Ticino da Briosco?: The INPS automatically recognises your AVS contributions paid in Switzerland thanks to the bilateral IT-CH agreements. You do not need INPS registration for foreign work, but you must declare Swiss income in the annual 730 at the Revenue Agency. The Italian pension calculates the pension including Swiss payments.
Am I entitled to Swiss health insurance if I choose to live in Briosco?: Yes, as a G Permit holder you have the right of option for LAMal (Canton Ticino Health Insurance), or you can keep Italian coverage. The LAMal provides for annual deductibles between CHF 300 and CHF 2,500 depending on the policy. The choice must be communicated within 3 months of the start of the work.
How much are the taxes withheld at source in Switzerland for a border worker?: The tax at source depends on the canton, salary and personal situation. In Switzerland, AVS/AI/IPG employee contributions amount to 5.3%, plus 1.1% for unemployment and accident insurance. The Italian IRPEF rates for comparison are 23% (up to €28,000), 35% (€28,001-50,000), 43% (over €50,000).