Which tax exemption applies to new frontier workers?

The new frontier workers, hired after July 17, 2023, benefit from a tax exemption in Italy equal to 10,000 euros. This amount is established by the new tax agreement between Italy and Switzerland in force from 1 January 2024.

How is double taxation avoided?

Double taxation is avoided through the recognition of the tax credit in Italy. The worker must declare the income produced in Switzerland in the EC framework of form 730, deducting the taxes already paid at source in Swiss territory.

What are the mandatory social contributions for a commercial employee?

The employee is subject to AVS/AI/IPG contributions (5.3%), AD/AC (1.1% up to CHF 148,200), LAINF (between 0.7% and 1.5%) and LPP occupational pension, which varies between 7% and 18% according to age, from 25 years.

Trade clerk in Ticino: guide for border workers (cross-border guide)

Di Valerie Linc · Published on 21 July 2026

Learn about the requirements, role and tax rules to work as a trade clerk in Canton Ticino as a border worker in 2024.

Context

In a nutshell

The new border guards agreement is in force from 1 January 2024.
Tax at source is withheld in Switzerland.
Border workers enjoy a tax exemption in Italy.
The qualification often requires formal recognition.

Key facts

What: Commercial employee role.
When: Effective January 1, 2024.
Where: Canton Ticino, Switzerland.
Who: Italy-Switzerland Frontiersmen.
Amount: Deductible €10,000 (new frontier workers).

The activity of a commercial employee in Canton Ticino represents one of the most widespread job opportunities for frontier workers residing in Italian border areas. Since 1 January 2024, the regulatory landscape has changed significantly following the entry into force of the new tax agreement between Italy and Switzerland, signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023. This legislation has redefined the taxation criteria, consolidating the principle of taxation at source carried out exclusively in Swiss territory, while Italy avoids double taxation through the tax credit included in the EC framework of model 730.

Requirements and professional classification

To operate as a commercial employee, Ticino companies usually require specific training or a recognized qualification. Although the Swiss system is autonomous and not a member of the EU/EEA, the recognition of Italian qualifications takes place

Operational details

The practical analysis of net income for a commercial employee requires a detailed understanding of the mandatory deductions applied in the pay slip. Beyond taxes, the frontaliere must consider contributions to the LAINF (accident insurance, between 0.7% and 1.5%) and the LPP (professional pension, which varies between 7% and 18% based on age from 25 years). Health management is another key aspect: frontalieri have the right to opt for the LAMal, the mandatory illness insurance, which allows them to choose between different franchises, usually between 300 and 2500 CHF for adults.

Useful planning tools

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

Key points

For those starting a career as a commercial employee, the operational procedure requires attention from the first days. Upon obtaining employment, it is necessary to request the G permit through the employer at the competent cantonal authorities. Managing commuting to Ticino through the main border crossings such as Brogeda or Gaggiolo requires constant planning, considering also the costs related to mobility and currency exchange, which can affect the actual purchasing power of the salary in Swiss francs.

Discover Ticino job offers updated daily: 4,000+ positions from Swiss companies hiring cross-border workers.

Frequently Asked Questions

Which tax exemption applies to new frontier workers?: The new frontier workers, hired after July 17, 2023, benefit from a tax exemption in Italy equal to 10,000 euros. This amount is established by the new tax agreement between Italy and Switzerland in force from 1 January 2024.
How is double taxation avoided?: Double taxation is avoided through the recognition of the tax credit in Italy. The worker must declare the income produced in Switzerland in the EC framework of form 730, deducting the taxes already paid at source in Swiss territory.
What are the mandatory social contributions for a commercial employee?: The employee is subject to AVS/AI/IPG contributions (5.3%), AD/AC (1.1% up to CHF 148,200), LAINF (between 0.7% and 1.5%) and LPP occupational pension, which varies between 7% and 18% according to age, from 25 years.