What is the difference between permit G and permit B for a border crossing from Caspoggio?

The G permit is specific for those who permanently reside in Italy (Caspoggio) and work in Switzerland on a daily basis (pure border worker). The B permit is for those who intend to reside in Switzerland. Given that the border crossing from Caspoggio maintains Italian residence, the G permit is the most appropriate. The permit is issued by the SEM (State Secretariat for Migration) and registered with the canton of Graubünden. Validity: 5 years, renewable.

Do I have to pay INPS contributions if my salary is under the deductible?

No, if the income remains under the annual deductible (€7,500 for old border workers, €10,000 for new ones), no mandatory INPS payments are made. However, the frontier worker may voluntarily pay INPS to cover contributory years and not lose part of his future pension. Those who do not pay during sub-threshold years will have fewer years of contribution to the calculation of the AVS-INPS income.

How does the tax credit work in the EC framework of declaration 730?

In the EC framework of form 730 (Italian annual declaration), the border worker reports: (1) Swiss gross income, (2) Swiss source tax paid (from AFC certificate). The Revenue Agency applies the Italian personal income tax rate and recognizes a credit equal to the Swiss tax. If the Swiss tax is higher than the Italian IRPEF debt, the frontier worker receives a refund; if lower, he pays the difference. This mechanism avoids double taxation on the same source of income.

What happens if I change jobs in Switzerland during the year?

If the border crossing company changes Swiss employer during the year (e.g. in June), it continues to pay AVS/AI/LPP contributions and tax at source at the new employer. The AFC is automatically updated if the employer changes membership. For the Italian annual return, the border worker reports the total income from both employers and the cumulative Swiss tax paid. If the address also changes in Italy, communicate the new data to INPS and the Revenue Agency within 30 days for administrative continuity.

Does the Swiss LAMal also cover my family members in Italy?

LAMal covers the border worker and the family members who live with him in Switzerland. If the family stays in Italy, Italian medical coverage (National Health Service) is automatic for them. The border worker can choose whether to extend a LAMal policy also to family members in Italy (optional additional coverage, with higher costs), but it is not mandatory. The choice depends on personalised needs and insurance costs.

Living Caspoggio, working in Graubünden: border guide

Di Marco Ferrari · Published on 21 August 2026 · Updated on 25 September 2026

Alpine mountain landscape representing the Swiss-Italian border region between Caspoggio and Graubünden

Frontier from Caspoggio to Grisons: taxation, AVS/LPP/LAMal, G permit, double taxation and practical procedure to move.

Context

In a nutshell

Swiss border workers from Valtellina: withholding tax ONLY in Switzerland
New Agreement from 1 January 2024: €7,500-10,000 excess in Italy
AVS/LPP/LAMal mandatory in Switzerland; immediate social security protection
Permit G required; SEM procedures for registration with Canton Grisons

Key facts

What: Cross-border employment from Caspoggio to Graubünden
When: Regulations applicable from 1 January 2024 (New Frontier Agreement)
Where: Italy-Switzerland border, Valle Spluga–Cantone Grigioni
Who: Frontier INPS/Revenue Agency, SEM, SECO, AFC (Federal Tax Administration)
Rates: Tax source CH 8–22%, IT IRPEF 23–43%, AVS/AI/IPG 5.3%, LPP 7–18%

The Caspoggio-Grigioni border crossing

Living in Caspoggio and working in Graubünden means being a border worker in the strict sense: residence in Italy, salary from Switzerland, tax on both sides. As of 1 January 2024, the New Frontier Agreement (signed on 23 December 2020, ratified by Italy with Law 83 of 13 June 2023) reorganised the tax regime for this category. The tax withholding takes place ONLY in Switzerland (no double withholding), while Italy recognizes a tax credit in the EC framework of declaration 730 to avoid overtaxation. The Italian-Swiss Convention of 9 March 1976 establishes the principles of coordination; the border worker pays in the country where he works (Switzerland) and receives

Operational details

INPS contribution scheme and deductibles

The central discriminant for the frontier is the annual INPS deductible, that is, the amount below which the payments of Italian contributions do not take place. Old frontier workers (registered before 17 July 2023) benefit from an exemption of €7,500 under the transitional regime 2024–2033. New frontier workers have a higher deductible: €10,000 per year. The difference is substantial: an old frontier with €55,000 gross per year pays INPS contributions on €47,500 (€55,000 − €7,500); a new frontier pays only on €45,000. At an average INPS contribution rate of 10–12%, the annual difference is between €250 and €300.

In addition to the deductible, the border worker must register with INPS and report the Swiss income in the Italian annual declaration. Switzerland does not pay INPS contributions (Swiss AVS/AI/LPP contributions are coordinated with the Italian system, not cumulative). The border worker who does not want to lose contribution years can voluntarily pay INPS to cover periods below the threshold, but it is not mandatory if the income remains below the deductible.

LAMal: Swiss Medical Coverage

LAMal is a mandatory private health insurance in Switzerland, very different from the Italian National Health Service. Each border worker must sign a policy within three months of commencement of work. Companies (Helsana, Sanitas, Groupe Mutuel, CSS, Assura, Swica and others) offer plans

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: First Transfer to Caspoggio for Work in Grisons, Switzerland

These steps must be completed before the start of the Swiss employment contract:

1. Swiss Health Insurance (LAMal)

Contact 2–3 insurance companies (Helsana, Sanitas, Groupe Mutuel) and request a personalized quote indicating:

Start date of Swiss employment (coverage active from that day)
Age, gender, health status
Preferred deductible (CHF 300, 500, 1'000, 2'500)

Sign the contract and receive confirmation of activation. Keep the policy document for cantonal registration.

2. Registration with the AFC (Federal Administration of Contributions)

The Swiss employer usually registers the border worker with the cantonal contributions office in Grisons. If not done within 2 weeks of the start, the border worker contacts directly:

Verwaltung des Kantons Graubünden, Amt für Steuern, Chur
Or the local municipality of work in Grisons

Receive: cantonal contributor number and source code for withholding.

3. Swiss Bank Account

Most Swiss employers credit the salary to a Swiss account. Open an account with:

Banca regionale cantonale (Raiffeisenbank Grigioni)
Or national bank (UBS, Credit Suisse)

Required documents: Italian ID/passport, Caspoggio residence certificate (requested from the Italian municipality), Swiss employment contract.

4. G Permit: Registration with SEM

Verify with the employer that the G Permit application has been submitted to SEM (State Secretariat for Migration) and the canton of Grisons. The border worker receives: permit number, validity (usually 5 years renewable). The permit must also be registered with the Italian immigration office (Questura) to avoid administrative issues.

5. INPS Registration (if income > threshold)

If the estimated annual income exceeds €7'500 (old border workers) or €10'000 (new border workers), contact INPS and request registration as "foreign dependent worker" or "border worker". Provide: Swiss contract, Italian insurance number (if present), Caspoggio address.

6. Annual Declaration to the Italian Tax Agency

By 31 May of the year following the first work (e.g., by 31/5/2025 for 2024 income), submit the 730 form:

"Swiss dependent work income" section
CE box: gross Swiss income + Swiss tax paid (from bank documentation/cantonal certificate)

Request a tax credit for IT-CH compensation. Can be submitted online through an intermediary (tax consultant, CAF) or via the Tax Agency online.

Transitional Regime: Who Entitles What

Old border workers (registered with the Frontalieri Movement before 17/7/2023):

INPS exemption €7'500 annual in the 2024–2033 regime
Access to historical benefits and cantonal concessions where applicable
Right to maintain G Permit with facilitated renewals

New border workers (from 18/7/2023):

INPS threshold €10'000 annual
No historical benefits, but higher income threshold
Right to standard G Permit (5 years, renewable)

After 31 December 2033, the two regimes should merge under a single threshold (not yet specified by official agreements). So far, the New Border Workers Agreement has not communicated the post-2033 regime officially; it is recommended to check updates every 6–12 months with the Tax Agency and the Swiss State Secretariat for Economic Affairs.

Simplified Annual Tax Procedure

Every year, the border worker must:

1. Collect documentation: Swiss bank statement (salary income), cantonal certificate with source tax paid (available online or via cantonal office Grisons), Swiss pay slips

2. Complete Italian declaration: CE box with gross Swiss income + Swiss tax, dependent work income section

3. Deposit by 31 May: through CAF, tax consultant, or Tax Agency online portal

4. Wait for processing: usually 60–90 days; if entitled to a refund, credited to the Italian account indicated; if a debt, payment within communicated terms

5. INPS Communication (if necessary): if income changes and exceeds/ falls below the threshold, inform INPS of the new income amounts for updating contributions

Practical Tools for Organization

Before signing the Swiss contract, use the salary calculator to estimate the monthly net considering:

Grisons cantonal tax rate (varies 8–22%)
AVS/AI/IPG 5.3%, AD/AC 1.1%, LAINF 0.7–1.5%, LPP 7–18% contributions
Italian tax credit and possible refund/debit

Consult Ticino vs Italy cost of living to verify how much of the net salary covers accommodation, utilities, transportation, local taxes in Caspoggio. If the transfer involves children or changes in marital status, check entitlements to parental leave in Switzerland and family coverage through the AVS/LPP calculator.

The first year is crucial: the border worker will have multiple administrative deadlines (AFC, INPS, Tax Agency, LAMal, G Permit). Allocate time for each procedure and keep all documentation (certificates, bank statements, pay slips, completed forms) for at least 7 years in case of tax control.

Frequently Asked Questions

What is the difference between permit G and permit B for a border crossing from Caspoggio?: The G permit is specific for those who permanently reside in Italy (Caspoggio) and work in Switzerland on a daily basis (pure border worker). The B permit is for those who intend to reside in Switzerland. Given that the border crossing from Caspoggio maintains Italian residence, the G permit is the most appropriate. The permit is issued by the SEM (State Secretariat for Migration) and registered with the canton of Graubünden. Validity: 5 years, renewable.
Do I have to pay INPS contributions if my salary is under the deductible?: No, if the income remains under the annual deductible (€7,500 for old border workers, €10,000 for new ones), no mandatory INPS payments are made. However, the frontier worker may voluntarily pay INPS to cover contributory years and not lose part of his future pension. Those who do not pay during sub-threshold years will have fewer years of contribution to the calculation of the AVS-INPS income.
How does the tax credit work in the EC framework of declaration 730?: In the EC framework of form 730 (Italian annual declaration), the border worker reports: (1) Swiss gross income, (2) Swiss source tax paid (from AFC certificate). The Revenue Agency applies the Italian personal income tax rate and recognizes a credit equal to the Swiss tax. If the Swiss tax is higher than the Italian IRPEF debt, the frontier worker receives a refund; if lower, he pays the difference. This mechanism avoids double taxation on the same source of income.
What happens if I change jobs in Switzerland during the year?: If the border crossing company changes Swiss employer during the year (e.g. in June), it continues to pay AVS/AI/LPP contributions and tax at source at the new employer. The AFC is automatically updated if the employer changes membership. For the Italian annual return, the border worker reports the total income from both employers and the cumulative Swiss tax paid. If the address also changes in Italy, communicate the new data to INPS and the Revenue Agency within 30 days for administrative continuity.
Does the Swiss LAMal also cover my family members in Italy?: LAMal covers the border worker and the family members who live with him in Switzerland. If the family stays in Italy, Italian medical coverage (National Health Service) is automatic for them. The border worker can choose whether to extend a LAMal policy also to family members in Italy (optional additional coverage, with higher costs), but it is not mandatory. The choice depends on personalised needs and insurance costs.