Change of working canton for border crossing Ticino Grigioni: what changes (cross-border guide)

Context

In a nutshell

• New Frontier Agreement in force from 1 January 2024
• Transitional regime until 2033
• Deductible for new frontiers €10,000

Key facts

• What: change of working canton for border crossing Ticino Grigioni
• When: 1 January 2024
• Where: Ticino and Grisons
• Who: Frontier
• Amount: €10,000 (deductible for new border crossers)

Changing the working canton for border crossing Ticino Grigioni: what changes

From 1 January 2024, the new Frontier Agreement comes into force, which modifies the rules for frontier workers who move from the canton of Ticino to Graubünden or vice versa. This agreement is valid until 2033 and introduces some important novelties for the workers concerned.

The main novelty is the deductible for new frontier workers, which has been set at €10,000. This means that workers who move from one canton to another can enjoy a more favourable tax treatment for the first 10,000 euros of income.

A concrete example can help you better understand the novelty. Imagine a worker who lives in Lugano and works in Sondrio. Before 1 January 2024, the worker had to pay income taxes in both cantons. Now, thanks to the new Frontier Agreement, the worker can enjoy the deductible of €10,000 and pay taxes only on income above this figure.

The list of municipalities concerned is as follows: Lugano, Bellinzona, Locarno, Mendrisio, Chiasso, Biasca,

Operational details

Change of working canton for border crossing Ticino Grigioni: what changes

The Frontier Agreement introduces significant changes for border workers who intend to change their working canton. The transitional regime was established until 2033, while the exemption for new frontier workers was set at €10,000.

With the entry into force of the Frontier Agreement, border workers who intend to change their working canton to Ticino or Graubünden will have to deal with new rules and procedures. These changes were introduced to simplify and standardise the rules relating to frontier workers, who often find themselves navigating a sea of different rules and procedures between the two cantons.

What's changing

The transitional regime, which has been established until 2033, provides that border workers who intend to change their working canton can do so without having to comply with the exemption. This means that they will not have to pay the excess of €10,000 to be able to work in the new canton. However, it is important to note that this franchise is not abolished, but has simply been deferred until 2033.

Concrete examples

Suppose a border worker living in Lugano (Ticino) wants to change working canton and work in S-chanf (Graubünden). Before the Frontier Agreement came into force, this frontier worker would have had to pay the deductible of €10,000 to be able to work in the new canton. However, thanks to the transitional regime, you will not have to pay this

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Key points

Change of working canton for border crossing Ticino Grigioni: what changes

To change working canton, border workers must submit an application to the Federal Tax Administration (AFC/ESTV). It is important to check the specific rules and procedures for your case.

In particular, border workers wishing to work in the Canton of Graubünden must take into account the rules regarding the change of working canton. As of 1 January 2020, the Federal Pensions Act provides for a series of measures to facilitate the change of working canton.

What to do 📊

To change working canton, border workers must submit an application to the Federal Tax Administration (AFC/ESTV). It is important to check the specific rules and procedures for your case.

In particular, border workers wishing to work in the Canton of Graubünden must take into account the rules regarding the change of working canton. As of 1 January 2020, the Federal Pensions Act provides for a series of measures to facilitate the change of working canton.

For example, if a border worker works in the Canton of Ticino and wishes to move to the Canton of Graubünden, he/she must submit a change of working canton application to the AFC/ESTV within 30 days of the start date of the work in the new canton.

Concrete example

Suppose that a border worker works as an employee in a company in Bellinzona (Canton of Ticino) and

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