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

Context

In a nutshell

• Civate (Como) is a short distance from the Ticino border, a potential base for border workers
• Tax at source withheld in Switzerland for border workers with G Permit
• New Frontier Agreement in force from 1 January 2024: exemption €7,500- €10,000 per year

Key facts

• What: Transfer and cross-border work between Como and Ticino
• When: From 1 January 2024 (New Frontier Agreement in force)
• Where: Civate (Italy) → passes Brogeda, Gaggiolo (Ticino)
• Who: Border workers with G Permit (employee work)
• Exemption amount: €7,500 (frontier workers prior to 17/7/2023) or €10,000 (new)
• Regulations: New CH-IT Agreement signed on 23 December 2020, in force from 1 January 2024

Living in the Civate area and working in Ticino is an increasingly frequent choice for those looking for a balance between housing costs and quality of life. The geographical location, a short distance from the Ticino crossings of Brogeda and Gaggiolo, transforms this area of Lombardy into an attractive logistics base for dependent border workers. But what are the concrete effects on the paycheck and what are the tax implications when income is earned in Switzerland?

Civate as a border base

Civate is located on Lake Como, a short distance from the Ticino border. Choosing to live in this area brings practical advantages over moving to Switzerland: the cost of living in Italy — particularly rent and housing — generally remains

Operational details

G Leave and Swiss Social Contributions

Those who live in Civate and work in Ticino have access to the G Permit (border worker), which allows employees to work in Switzerland while maintaining their Italian residence. The permit is requested by the Ticino employer from the Swiss migration authority and is usually granted within 30–60 days.

Social security contributions are paid in Switzerland according to the Swiss compulsory system:

• AVS/AI/IPG: 5.3% to be paid by the employee (old-age insurance, disability, daily sickness benefit)
• AD/AC (unemployment and supplementary pension): 1.1% borne by the employee, with contribution limit CHF 148'200
• LAINF: 0.7–1.5% (professional accident insurance)
• LPP (second pillar): 7–18% depending on age group (from 25th year of age), shared between employee and employer

Italy does not directly manage these contributions while the border worker works in Switzerland. It is Switzerland that provides the AVS (Old Age and Survivors Insurance) pension starting from retirement age — 65 years for men, 64 years for women — calculated on contributions paid during border activity.

LAMal: mandatory Swiss health insurance

As an Italian resident working in Switzerland, the border worker acquires the right (and obligation) to insure with LAMal (Swiss compulsory health insurance). There are no alternatives: coverage must be activated with

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Checklist practice before transfer

Before choosing to live in Civate and searching for a job in Ticino, a checklist helps to prevent organizational and bureaucratic surprises:

1. Job search in Ticino: Identify the Ticinese employer. Check if they offer contracts to Italian residents and if they support the request for a Permesso G to the migration authority.

2. Documents: Collect Italian documents (valid ID card, tax code, anagraphic extract) and prepare Swiss documents (the employer will then coordinate the permit request with the authorities).

3. Legal residence: Establish a legal residence in Civate or in the chosen municipality. Italian anagraphic registration is essential for tax declaration and identification at the Revenue Agency.

4. Bank account: Open a bank account with an international bank (preferably Swiss or with international connections) to receive the salary in CHF without excessive exchange fees.

5. Health insurance: Once the contract with the employer is signed, activate the Swiss LAMal coverage. The employer usually handles the registration, but verify the effective dates (usually 5–7 working days from the signature).

Step-by-step: from first steps to the first day of work

Months 1–2 (Research and negotiation): Active search for Ticinese job announcements and interviews with companies. Once the written offer is received from the employer, they will submit the Permesso G request to the migration authority and the competent cantonal authorities.

Months 2–3 (Authorization): The migration authority examines the permit request (30–60 days on average). Meanwhile, proceed with the search for accommodation in Civate, sign a rental or purchase contract, and register with the Italian municipality's anagraphic office.

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