Can I live in Cadorago and work in Ticino as a border worker without transferring my residence?

Yes. The border worker must NOT transfer his/her residence to Ticino. He remains resident in Cadorago (Italy) and works permanently in the Canton of Ticino with Permit G. The important thing is to have verified employment with a Swiss employer in Ticino and register with the Cantonal Migration Section. Communicate the border position to the municipality of Cadorago and the Italian INPS to avoid double taxation.

How long does it take to get G Leave from Cadorago?

Typically 2–4 weeks. The Swiss employer registers the profile with the Cantonal Migration Section. Receive Permit G in the mail. The time varies depending on the workload of the office and the completeness of the initial documentation (employment contract, personal data, copies of identity documents).

What is the difference between deductible €7,500 (old border guards) and €10,000 (new border guards)?

The new Frontier Agreement (effective 1 January 2024) introduces a higher deductible for those who register as frontiersmen from 17 July 2023. The "old" frontiersmen (pre 17/7/2023) keep €7,500 until the end of 2033; the "new" ones have €10,000 indefinitely. The exemption reduces the Italian tax base, reducing the personal income tax. For a deductible of €10,000, the tax savings are approx. €2,300- €2,500 per year.

Should I switch to Swiss Health Insurance (LAMal) if I work in Ticino from Cadorago?

No, it is optional. Border workers with a G Permit have the right of option for the Swiss LAMal (CHF 300–2500 deductible). You can choose to keep Italian INPS coverage or switch to a Swiss insurer. Many frontier workers maintain light coverage in Italy and a robust LAMal in Switzerland to cover both territories.

When do I have to fill out Form 730 as a border worker and how do I declare income?

Fill in the 730 within the ordinary deadlines (May of the following year). In the EC framework for frontier workers declares the gross income received in CHF (converted to EUR at the exchange rate of the annual average), applies the deductible €10,000 (if new frontier worker) and attaches a copy of the Permit G. The Revenue Agency calculates the IRPEF on this basis; the refund of excess taxes is calculated biennially and communicated subsequently.

Living in Cadorago as a border worker Ticino: taxation 2024 (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 23 August 2026

Frontalier with Swiss registered car at Brogeda border crossing, Mendrisio area, Ticino. Como–Ticino commute.

Complete guide: living in Cadorago and working in Ticino. New 2024 Agreement, €10,000 deductible, G Permit, LAMal and commuting from Como crossings.

Context

In a nutshell

New Frontier Agreement from 1 January 2024: €10,000 deductible for new members
Withholding tax withheld only in Switzerland, biennial refreshments
Cadorago 40–50 minutes from the Ticino passes Brogeda, Gaggiolo, Chiasso
G frontiersmen are entitled to option LAMal, deductible CHF 300–2500

Key facts

What: New border tax regime (Agreement signed on 23/12/2020)
When: Effective from 1 January 2024 (IT Law 83/2023 of 13/6/2023)
Where: Frontalieri Italia–Ticino, passes Chiasso, Brogeda, Gaggiolo, Ponte Tresa
Who: SECO, Agenzia Entrate, DFE Cantone Ticino, INPS
Deductible: €10,000 per year for new frontier workers (post registration 17/7/2023)

Cadorago and commuting to Ticino

Cadorago, a municipality in the province of Como, is 40–50 minutes by car from the main Ticino employment centres: Mendrisio and Lugano via Brogeda or Gaggiolo, Bellinzona via Chiasso. This proximity to the crossings makes it attractive for those who want to reduce commuting times while maintaining a lower cost of living than urbanised areas in Ticino.

From 1 January 2024, the new Frontier Agreement (signed on 23 December 2020, ratified in Italy by Law 83/2023) introduces a significant new feature: those who register as border workers from 17 July 2023 onwards benefit from an annual exemption of €10,000 from Italian taxable income. Tax at source is withheld only in Switzerland, not in Italy. The Italy-Switzerland Convention of

Operational details

How to change your paycheck with the new deductible

The new agreement introduces a deductible of €10,000 for new frontier workers (post 17/7/2023). This reduces the Italian tax base. A hypothetical example: border crossings with a gross of CHF 60,000. After Swiss withholdings (AVS 5.3%, LAINF 1%, LPP 10%, approx. CHF 5,400), Swiss net is about CHF 54,600. For Italy, the declared income minus deductible is CHF 60,000 → EUR 57,000 minus €10,000 = €47,000 taxable. Without the deductible, it would be €57,000. The Italian tax reduction (IRPEF 23%–35%–43% depending on the band) leads to savings of approx. €2,300- €2,500 per year, paid every two years as a refreshment.

AVS, LPP and double pension

The Cadorago border crossing pays full AVS (5.3%) and LPP (7–18% by age group from 25 years) from the first day of work in Switzerland. These are NOT deductible from Italian IRPEF: they reduce the Swiss net but NOT the Italian tax base. The second mandatory pillar (LPP) provides an annuity or capital on retirement; the Italian INPS calculates it separately on different contributions. The border worker will have two pensions: one Swiss (AVS + LPP) and one Italian (Private Employee Fund), in proportion to the income paid in each country.

Biennial refreshes: how they work

Refunds (refunds) of excess Swiss taxes are calculated every two years. Italy does not apply double taxation thanks to the tax credit (1976 Convention). The border worker must

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Checklist: registration and initial steps

1. Employment: signing of an employment contract with a Swiss employer in Ticino. 2. Permit G: employer registers with the Cantonal Migration Section. Keep the official document. 3. Administrative notifications: notify the municipality of Cadorago and INPS that you work as a border worker. 4. Declaration 730: fill in the form 730 with CE framework for border guards. Declares CHF income converted to EUR, applies deductible €10,000 (if new frontier post 17/7/2023). 5. LAMal (optional): If you choose Swiss health insurance (deductible CHF 300–2500), contact a Swiss insurer. Otherwise stay INPS Italian. 6. Bank account: Open bank account in Ticino or Italy to receive salary in CHF. Check exchange commissions.

Timeline from registration to first salary

Weeks 1–2: Contract signature. Employer registers Permit G with Canton.
Weeks 3–4: Receive G Leave notification. Cadorago and INPS joint notification.
Month 2: First salary credited. AVS/AI/IPG/LPP withholdings begin (5.3% + 1% + 1% + 7–18%).
Next year June: Files 730 + EC framework.
July-September: Biennial personal income tax refund from the Revenue Agency.

Calculation tools and decisions

[Link NAV: salary calculator] simulates the net from a Swiss gross salary, includes AVS/LPP and other deductions. Useful for negotiating starting salary.

[Link NAV: residence comparator] compare cost of living Cadorago vs.

Frequently Asked Questions

Can I live in Cadorago and work in Ticino as a border worker without transferring my residence?: Yes. The border worker must NOT transfer his/her residence to Ticino. He remains resident in Cadorago (Italy) and works permanently in the Canton of Ticino with Permit G. The important thing is to have verified employment with a Swiss employer in Ticino and register with the Cantonal Migration Section. Communicate the border position to the municipality of Cadorago and the Italian INPS to avoid double taxation.
How long does it take to get G Leave from Cadorago?: Typically 2–4 weeks. The Swiss employer registers the profile with the Cantonal Migration Section. Receive Permit G in the mail. The time varies depending on the workload of the office and the completeness of the initial documentation (employment contract, personal data, copies of identity documents).
What is the difference between deductible €7,500 (old border guards) and €10,000 (new border guards)?: The new Frontier Agreement (effective 1 January 2024) introduces a higher deductible for those who register as frontiersmen from 17 July 2023. The "old" frontiersmen (pre 17/7/2023) keep €7,500 until the end of 2033; the "new" ones have €10,000 indefinitely. The exemption reduces the Italian tax base, reducing the personal income tax. For a deductible of €10,000, the tax savings are approx. €2,300- €2,500 per year.
Should I switch to Swiss Health Insurance (LAMal) if I work in Ticino from Cadorago?: No, it is optional. Border workers with a G Permit have the right of option for the Swiss LAMal (CHF 300–2500 deductible). You can choose to keep Italian INPS coverage or switch to a Swiss insurer. Many frontier workers maintain light coverage in Italy and a robust LAMal in Switzerland to cover both territories.
When do I have to fill out Form 730 as a border worker and how do I declare income?: Fill in the 730 within the ordinary deadlines (May of the following year). In the EC framework for frontier workers declares the gross income received in CHF (converted to EUR at the exchange rate of the annual average), applies the deductible €10,000 (if new frontier worker) and attaches a copy of the Permit G. The Revenue Agency calculates the IRPEF on this basis; the refund of excess taxes is calculated biennially and communicated subsequently.