What permission do I need to work in the Graubünden from Cedrasco?

The G Permit, a permanent authorisation for border workers that allows cross-border work while maintaining Italian residence. It is not a Swiss residence permit. The Swiss employer requests it from SECO and it is free of charge. Once approved, it does not require annual renewals as long as it remains in the same employment.

How does the taxation of the Swiss salary received by Cedrasco work?

The tax at source is withheld exclusively in Switzerland by the employer (about 4.5% on salaries up to CHF 148'200). Italy avoids double taxation by means of a tax credit in the EC framework of 730. New frontier workers enjoy an exemption of €10,000 per year on income declared in Italy; old frontier workers maintain an exemption of €7,500 until 2033.

I am a new border crossing registered after 17 July 2023. What tax benefits am I entitled to?

As a new frontier worker, you benefit from a deductible of €10,000 per year on income declared in Italy, according to the New Frontier Agreement that entered into force on 1 January 2024. This facility is permanent and recognised by declaration 730 (EC framework).

Do I need to join the Swiss AVS if I work in Graubünden at Cedrasco?

Yes, automatic enrollment in the AVS (Old Age and Disability Insurance) is mandatory. You pay contributions at 5.3% on the basis of the Swiss gross salary. If the employer offers LPP (second pillar), consider whether to accept it or obtain exemption as a non-resident. INPS Italia integrates a minimum fraction; consult an accountant for the correct distribution.

Can I stay covered by Italian healthcare (CMI) or do I have to choose LAMal?

G border workers have the right of option: stay in Italian CMI or switch to Swiss LAMal. LAMal offers CHF 300-2,500 annual adult franchises. The choice remains optional if you reside in Italy; communicate the preference to the insurer within 30 days of starting work. If you don't communicate, you automatically stay in CMI.

Living in Cedrasco, working in Graubünden: a guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 7 September 2026

Mountain landscape at the Swiss-Italian border in the Grisons region, symbol of the cross-border frontier territory

Moving to Cedrasco to work in Graubünden: discover Permit G, border taxation, AVS, LAMal and the complete registration procedure.

Context

In brief

Permit G permanent authorization for commuters Cedrasco→Grisons
Withholding tax paid only in Switzerland (~4.5% on salaries up to CHF 148,200)
New commuters: €10,000/year exemption on Italian income
New Cross-Border Workers Agreement effective from January 1, 2024

Key facts

What: Authorization to work in Switzerland from Italian residence
When: Permit G permanent; New Cross-Border Workers Agreement from January 1, 2024
Where: Cedrasco (Italy, Lombardy) → Grisons (Switzerland)
Who: Commuters subject to INPS Italy and AVS Switzerland
Exemption: €10,000 (new commuters), €7,500 (old, 2024–2033)
Withholding tax: ~4.5% on salaries up to CHF 148,200
Convention: December 9, 1976 (double taxation Italy-Switzerland)

Moving to Cedrasco and working in Grisons represents a concrete opportunity for those seeking a Swiss salary without leaving Italian residence. But the process is not automatic: it requires mastery of the rules governing cross-border work between Italy and Switzerland. The foundation is Permit G, the authorization that allows an Italian citizen residing in Cedrasco to work in Grisons while maintaining Italian residence. This is not a Swiss residence permit, but a specific authorization for work activity.

The legal basis is the Convention on Double Taxation between Italy and Switzerland, signed on December 9, 1976, supplemented by the New Cross-Border Workers Agreement effective from January 1, 2024 (Italian ratification law 83/2023). This agreement has modified the tax regime for new commuters, introducing an annual exemption of €10,000 on income declared in Italy. Commuters already registered before July 17, 2023, maintain an exemption of €7,500 in a transitional regime until 2033.

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Operational details

Swiss AVS and pension contributions

Unlike pure Swiss employees, the frontier worker registered with AVS pays contributions based on the gross Swiss salary. The AVS/AI/IPG contribution is 5.3% for the employee, plus 1.1% to 1.5% for accident insurance (LAINF) depending on the employment sector. These contributions are paid directly from the paycheck, along with withholding tax.

A crucial aspect: the frontier worker employed in Graubünden is not obliged to subscribe to the second Swiss pillar (LPP, professional pension insurance) if they reside in Italy. The LPP covers an age range from 25 to 64 years with rates varying from 7% to 18% depending on age and income level. If your contract in Graubünden includes LPP, consider with your employer whether it is beneficial to maintain it or obtain an exemption as a non-resident Swiss. The Italian INPS continues to manage a minimal fraction of the contribution for "other income" or additional earnings not covered by AVS.

Choice of LAMal and right of option

As a frontier worker with Permit G, you have the right to choose health insurance: remain covered by the Italian system (CMI, National Health Card) or switch to Swiss LAMal. LAMal offers deductibles ranging from CHF 300 to CHF 2,500 annually for adults. The choice depends on personal needs: if you work in Graubünden, it might be convenient to opt for LAMal for ease of access to Swiss healthcare facilities, but it remains a voluntary decision as long as you reside in Italy.

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Key points

Step-by-step procedure to move

First day as a cross-border worker? Our practical guide walks you from cantonal registration to your first paycheck.

Frequently Asked Questions

What permission do I need to work in the Graubünden from Cedrasco?: The G Permit, a permanent authorisation for border workers that allows cross-border work while maintaining Italian residence. It is not a Swiss residence permit. The Swiss employer requests it from SECO and it is free of charge. Once approved, it does not require annual renewals as long as it remains in the same employment.
How does the taxation of the Swiss salary received by Cedrasco work?: The tax at source is withheld exclusively in Switzerland by the employer (about 4.5% on salaries up to CHF 148'200). Italy avoids double taxation by means of a tax credit in the EC framework of 730. New frontier workers enjoy an exemption of €10,000 per year on income declared in Italy; old frontier workers maintain an exemption of €7,500 until 2033.
I am a new border crossing registered after 17 July 2023. What tax benefits am I entitled to?: As a new frontier worker, you benefit from a deductible of €10,000 per year on income declared in Italy, according to the New Frontier Agreement that entered into force on 1 January 2024. This facility is permanent and recognised by declaration 730 (EC framework).
Do I need to join the Swiss AVS if I work in Graubünden at Cedrasco?: Yes, automatic enrollment in the AVS (Old Age and Disability Insurance) is mandatory. You pay contributions at 5.3% on the basis of the Swiss gross salary. If the employer offers LPP (second pillar), consider whether to accept it or obtain exemption as a non-resident. INPS Italia integrates a minimum fraction; consult an accountant for the correct distribution.
Can I stay covered by Italian healthcare (CMI) or do I have to choose LAMal?: G border workers have the right of option: stay in Italian CMI or switch to Swiss LAMal. LAMal offers CHF 300-2,500 annual adult franchises. The choice remains optional if you reside in Italy; communicate the preference to the insurer within 30 days of starting work. If you don't communicate, you automatically stay in CMI.