What is the difference between Permit G and Permit B for border guards?

Permit G allows daily or weekly work (max 2 days away from the border) as an Italian resident and is valid for up to 5 years, renewable. Permit B is temporary residence in Switzerland (up to 5 years, renewable). G maintains family and taxes in Italy; B moves the tax centre of gravity to Switzerland. G is cheaper if family/home stay in Italy; B is convenient if long term transfer to Switzerland is planned.

How does the Italian tax credit work if I work in Ticino?

Switzerland applies the tax at source (8–13% depending on the canton) already in the paycheck. In Italy, declare the Swiss gross income under the EC model 730 and request the tax credit equal to what was paid in Switzerland. In most cases (employees with incomes <€100k), the credit exceeds the Italian IRPEF margin for reimbursement. Consult the Revenue Agency to verify your specific situation.

Do I have to join LAMal if I work in Ticino as a border worker?

No, LAMal is optional for frontier workers G. You have the right of option: you can stay in the Italian SSN (public insurance) or subscribe to LAMal Switzerland (private insurance with CHF 300–2500 deductible). The choice must be communicated to the employer and has implications for medical coverage during work. If you choose SSN, you remain covered for SUVA accidents in Switzerland without duplication.

What are the mandatory contributions in Switzerland as a border worker?

Employee pays: AVS/AI 5.3% each, IPG 1.1%, unemployment/disaster 1.1%+0.7-1.5% LAINF. Employer pays equivalent. LPP (2nd pillar pension fund) is mandatory from the age of 25 with rates 7–18% employee+employer according to age groups. All contributions paid in Switzerland are recognised for CH pension rights (transferable to Italy if you return).

Is it economically worth moving from an Italian area to work in Ticino?

It depends on the individual calculation. Swiss salaries are 30–40% higher than Italians for equivalent positions; Italian costs are 20–40% lower than Ticino. Subtract commuting costs (petrol A2/A9, Swiss car stamps CHF 120–350/year, insurance). If the wage differential covers commuting and allows savings, the choice is economically convenient. Use the net calculator to compare your specific case.

Living in Carlazzo and working in Ticino: border guide (cross-border guide)

Q: Do I have to join LAMal if I work in Ticino as a border worker?

No, LAMal is optional for frontier workers G. You have the right of option: you can stay in the Italian SSN (public insurance) or subscribe to LAMal Switzerland (private insurance with CHF 300–2500 deductible). The choice must be communicated to the employer and has implications for medical coverage during work. If you choose SSN, you remain covered for SUVA accidents in Switzerland without duplication.

Q: What are the mandatory contributions in Switzerland as a border worker?

Employee pays: AVS/AI 5.3% each, IPG 1.1%, unemployment/disaster 1.1%+0.7-1.5% LAINF. Employer pays equivalent. LPP (2nd pillar pension fund) is mandatory from the age of 25 with rates 7–18% employee+employer according to age groups. All contributions paid in Switzerland are recognised for CH pension rights (transferable to Italy if you return).

Q: Is it economically worth moving from an Italian area to work in Ticino?

It depends on the individual calculation. Swiss salaries are 30–40% higher than Italians for equivalent positions; Italian costs are 20–40% lower than Ticino. Subtract commuting costs (petrol A2/A9, Swiss car stamps CHF 120–350/year, insurance). If the wage differential covers commuting and allows savings, the choice is economically convenient. Use the net calculator to compare your specific case.

Di Redazione Frontaliere Ticino · Published on 23 August 2026

Italian frontaliere at the Swiss-Italian border near Lake Como, carrying work documents

Permit G allows daily work in Ticino as an Italian resident. Tax at source 8–13%, double pillar AVS/LPP, optional LAMal: complete guide to procedures and economic advantages.

Context

Briefly

The G permit allows daily work in Ticino from an Italian resident at the border
Swiss withholding tax rate: 8-13% depending on the canton
AVS/LPP rights are automatic; LAMal is optional
Housing costs are generally lower in Italy than in Ticino

Key Facts

What: Italian residence with dependent employment in Ticino from a border worker
When: New Agreement from January 1, 2024 (Law 83/2023)
Where: Italian municipalities in the provinces of Como/Varese/Verbano-Cusio-Ossola
Who: Italian/UE citizens with a G permit
Tax: Swiss withholding tax 8-13%, Italian credit for tax on 730
Exemption: CHF 7,500 for old border workers 2024-2033; CHF 10,000 for new border workers

Considering a transfer from Carlazzo (or from an Italian border community) to work in Ticino involves important legal, fiscal, and practical aspects. The G permit allows Italian workers to daily cross the Swiss border while maintaining their main residence in Italy, with benefits in terms of cost of living and family stability in the Italian context, balanced by complex fiscal and administrative issues. The regulatory framework governing this status is based on the bilateral agreement between Italy and Switzerland on border workers, updated with the New Border Workers Agreement in force from January 1, 2024 (ratified by Italy with Law 83/2023). This agreement defines rights and obligations towards the two states, from withholding tax to pension contributions (AVS/AI/IPG).

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Operational details

The fiscal management: from paycheck to declaration

The fiscal structure for a border worker working in Ticino involves two phases: withholding in Switzerland and declaration in Italy. In Switzerland, the employer directly applies the source tax in the paycheck, so the border worker receives the net salary already deducted. The amount varies by canton and municipality (in Ticino: approximately 8–12% on medium dependent income), adding to the mandatory contributions AVS (5.3%), AI (5.3%), IPG (1.1%), unemployment and natural disasters (1.1% + 0.7–1.5%).

In Italy, in the income tax return presented by May of the following year, the border worker reports the foreign gross income and requests the tax credit to avoid double taxation. The Italian administration applies the IRPEF marginal tax rate to the declared income (23% up to €28,000, 35% €28,001–50,000, 43% over €50,000) and recognizes the credit equal to the tax paid in Switzerland. In 90% of cases, this mechanism leads to zero or an Italian refund, because the Swiss tax rate is higher or similar to the IRPEF marginal rate. The €7,500 (old) or €10,000 (new) exemption further reduces the taxable income in Italy.

Pension, health insurance, and social rights

The pension situation is clear: border workers are compulsorily affiliated to the AVS/AI system (old-age and disability pension) with contributions paid in Switzerland. They cannot pay simultaneously to the Italian INPS, to avoid duplication; the Swiss payment is recognized with transferable contribution periods to Italy if the border worker returns in the future.

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Key points

Checklist practice: the steps to start

The decision to relocate from Carlazzo (or an Italian area at the border) to work in Ticino follows a precise sequence of obligations. First, it is necessary to identify a Swiss company willing to hire a border worker with a G Permit, as the permit release is tied to the job offer. Once the preliminary contract is signed, the company submits an application to the cantonal authority (SEM - Migration Secretariat).

At the same time, the candidate must ensure they have:

A valid Italian passport or identity card
A certificate of judicial record (no criminal record)
A residence certificate from the municipality of origin
A Swiss health insurance policy and registration with the Social Security Number

The SEM authorization typically takes 4-8 weeks. Once the G Permit is granted, the border worker signs the final contract, registers as an employee with the Swiss employer, receives the AVS insurance number, and communicates the start of the Swiss LAMal or remains in the Italian SSN (they do not coexist). They then present the first pay stub to their Italian municipality for residence and tax updates.

From a tax perspective, the Swiss employer pays the net salary already deducted from the source tax. The border worker must open a Swiss bank account to receive payment (most companies require bank domiciliation). In Italy, the border worker must register with the Revenue Agency as an overseas worker with Swiss-sourced income, complete the tax return (730 with the Redditi model) by May, indicate in the CE box the Swiss gross income and paid tax, and request the tax credit.

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Frequently Asked Questions

What is the difference between Permit G and Permit B for border guards?: Permit G allows daily or weekly work (max 2 days away from the border) as an Italian resident and is valid for up to 5 years, renewable. Permit B is temporary residence in Switzerland (up to 5 years, renewable). G maintains family and taxes in Italy; B moves the tax centre of gravity to Switzerland. G is cheaper if family/home stay in Italy; B is convenient if long term transfer to Switzerland is planned.
How does the Italian tax credit work if I work in Ticino?: Switzerland applies the tax at source (8–13% depending on the canton) already in the paycheck. In Italy, declare the Swiss gross income under the EC model 730 and request the tax credit equal to what was paid in Switzerland. In most cases (employees with incomes <€100k), the credit exceeds the Italian IRPEF margin for reimbursement. Consult the Revenue Agency to verify your specific situation.
Do I have to join LAMal if I work in Ticino as a border worker?: No, LAMal is optional for frontier workers G. You have the right of option: you can stay in the Italian SSN (public insurance) or subscribe to LAMal Switzerland (private insurance with CHF 300–2500 deductible). The choice must be communicated to the employer and has implications for medical coverage during work. If you choose SSN, you remain covered for SUVA accidents in Switzerland without duplication.
What are the mandatory contributions in Switzerland as a border worker?: Employee pays: AVS/AI 5.3% each, IPG 1.1%, unemployment/disaster 1.1%+0.7-1.5% LAINF. Employer pays equivalent. LPP (2nd pillar pension fund) is mandatory from the age of 25 with rates 7–18% employee+employer according to age groups. All contributions paid in Switzerland are recognised for CH pension rights (transferable to Italy if you return).
Is it economically worth moving from an Italian area to work in Ticino?: It depends on the individual calculation. Swiss salaries are 30–40% higher than Italians for equivalent positions; Italian costs are 20–40% lower than Ticino. Subtract commuting costs (petrol A2/A9, Swiss car stamps CHF 120–350/year, insurance). If the wage differential covers commuting and allows savings, the choice is economically convenient. Use the net calculator to compare your specific case.