What happens to the G permit if I change canton from Ticino to Grisons?

The G permit must be updated at the migration office of the Canton of Graubünden via the new employer. Residence permits remain subject to the active employment relationship and compliance with the conditions of re-entry into the border strip.

Is the tax at source in Graubünden identical to that in Ticino?

No, tax rates at source are set by cantonal laws and administered by individual tax administrations. Graubünden apply specific tariff barriers, resulting in a different tax levy than Ticino.

How is double taxation avoided in Italy?

Income tax is withheld at source only in Switzerland. For new frontier workers subject to declaration in Italy, double taxation is neutralized through the credit for taxes paid abroad in the EC framework of model 730.

Canton change from Ticino to Graubünden for border workers (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 27 August 2026

Alpine border crossing between Italy and Switzerland for cross-border workers

What changes for G permit, tax at source, withholdings and commuting when you move the workplace from Ticino to Graubünden.

Context

In a nutshell

The transfer of employment between cantons requires the updating of the G permit.
The tax at source varies according to the cantonal barème set locally.
The New Agreement signed on 23/12/2020 governs concurrent taxation.

Key facts

What: Change of canton of employment from Ticino to Grisons
When: In force with the New Agreement from 1 January 2024
Where: Canton of Ticino, Graubünden and the Italian border
Who: G-licensed border guards and cantonal migration authorities
Amount: Deductible 10'000 euros for new frontier workers, 7'500 euros for old

The professional transition from an active employer in the Canton of Ticino to a company based in the Canton of Graubünden involves a series of precise administrative and fiscal steps. Switzerland, which is not an EU or EEA member, manages access to the labour market through federal regulations coordinated by the State Secretariat for Migration (SEM) and enforced by individual cantonal offices. When an employee changes the place of employment beyond the cantonal borders, the residence permit for frontier workers must incorporate the contractual variation.

Updating of residence permit and documentation

The permesso G is linked to the contractual relationship with the Swiss employer. When you stop working in Ticino and start a new contract in Graubünden, the Graubünden migration authority must issue or update the permit.

Operational details

obligatorily

Useful planning tools

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

Key points

The operational transition between the Canton of Ticino and Graubünden requires careful planning of commuting routes and bureaucratic requirements. Customs transit points change depending on the geographical direction: from the motorway transit of Brogeda or from the Mendrisiotto crossings, there are frequent changes to alpine routes such as the San Bernardino Pass, Val Chiavenna or Val Poschiavo, with different travel times and seasonal conditions.

# Step-by-step procedure for cantonal variation

To manage the change of canton smoothly, it is advisable to follow an orderly sequence:

Verify the correct stipulation of the new employment contract with the employer in Graubünden.
Send the documentation to the migration office of the Canton of Graubünden for the issuance of the updated G permit.
Request from the company administration the application of the correct tax table at the source.
Communicate any change in the LPP pension fund for the transfer of the free passage benefit.
Keep the Swiss salary certifications for the compilation of the tax return in Italy for the purposes of the tax credit.

Before signing the new contract, you can accurately calculate the effect of the different cantonal tax rates using our calcolatore stipendio netto dedicated to border workers.

Frequently Asked Questions

What happens to the G permit if I change canton from Ticino to Grisons?: The G permit must be updated at the migration office of the Canton of Graubünden via the new employer. Residence permits remain subject to the active employment relationship and compliance with the conditions of re-entry into the border strip.
Is the tax at source in Graubünden identical to that in Ticino?: No, tax rates at source are set by cantonal laws and administered by individual tax administrations. Graubünden apply specific tariff barriers, resulting in a different tax levy than Ticino.
How is double taxation avoided in Italy?: Income tax is withheld at source only in Switzerland. For new frontier workers subject to declaration in Italy, double taxation is neutralized through the credit for taxes paid abroad in the EC framework of model 730.