What tax exemption will the new frontier workers apply from 2024?

New frontier workers, i.e. those who start working in Ticino from 1 January 2024, benefit from a deductible of 10,000 euros, as established by the New Frontier Agreement signed in December 2020 and in force on that date. This sum represents the minimum tax base that is not subject to Italian taxation.

What changes for the old frontier workers compared to the new agreement?

The old frontier workers, active before 17 July 2023, enjoy a transitional regime that extends until 2033. They maintain an exemption of 7,500 euros, lower than the 10,000 euros provided for newcomers. This temporal distinction creates two classes of taxpayers with different obligations.

How does withholding at source work for those living in Casalzuigno?

Withholding tax on employment income is carried out exclusively in Switzerland by the employer. In Italy, double taxation is avoided through the tax credit, which must be included in the EC framework of 730. The tax paid in Switzerland is thus revalued in the Italian tax authorities.

New €10,000 deductible for border workers from Casalzuigno (cross-border guide)

Di Marco Ferrari · Published on 13 September 2026

View of Casalzuigno near the border with Mendrisio and Ticino

The New Frontier Agreement in force since 2024 introduces a deductible of €10,000 for new residents in Italy working in Ticino.

Context

In breve

Nuovo Accordo Frontalieri in vigore dal 1° gennaio 2024
Franchigia esenzione nuovi frontalieri: 10.000 euro
Convenzione doppie imposizioni firmata il 9 dicembre 1976
La Svizzera non è membro dell'UE o dello SEE

Fatti chiave

Cosa: Entrata in vigore del Nuovo Accordo Frontalieri
Quando: 1° gennaio 2024
Dove: Confine Ticino-Italia (Casalzuigno/Mendrisio)
Chi: Governi italiano e svizzero
Importo: Franchigia 10.000 euro per nuovi frontalieri

Il 23 dicembre 2020 è stata la data in cui i governi italiano e svizzero hanno firmato il nuovo Accordo Frontalieri, un testo normativo che ha ridefinito le regole fiscali per chi vive in Italia e lavora in Ticino. Questo accordo, che ha richiesto anni di negoziati, è ufficialmente in vigore dal 1° gennaio 2024, segnando una svolta per i residenti di comuni come Casalzuigno. La ratifica italiana è avvenuta con la Legge 83 del 13 giugno 2023, mentre la base giuridica risale alla Convenzione sulle doppie imposizioni firmata il 9 dicembre 1976. È fondamentale chiarire che la Svizzera non fa parte dell'Unione Europea né dello Spazio Economico Europeo, un dettaglio che incide sulle procedure burocratiche e sui diritti di residenza per chi cerca di stabilirsi nel cantone senza lavorare.

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Operational details

The practical impact of the tax exemption

The difference between the 7,500 euro exemption for old cross-border commuters and the 10,000 euro exemption for new ones is not just a number on a form. Represents the minimum tax base that is not taxed. For a Casalzuigno resident starting a business in Ticino from 2024, the higher deductible means that a larger part of the net income will be exempt from Italian tax. This mechanism, defined by the New Frontier Agreement, aims to make the Ticino labour market more competitive for those residing in Italy. The Convention of 9 December 1976 remains the legal basis, but the 2020 agreement updates its operational clauses.

Tax management requires precise knowledge of the entities involved. The federal and cantonal rates, as well as the tax at source, are established by specific laws and administered by the AFC/ESTV at the federal level and by the cantonal tax administrations. It is not the task of the UFAS, which deals with social security like the AVS and AI, nor of the BFS, which deals with statistics, to set these rates. Many border workers make the mistake of confusing the roles of these entities, going to ask the wrong entity for tax information. For those who live in Casalzuigno, the proximity to the border makes commuting sustainable, but the tax complexity requires relying on official channels to avoid compilation errors.

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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

Operational procedure for the transfer

For those who decide to move to Casalzuigno and work in Ticino, the procedure starts with verifying residency. It is necessary to ensure that the purchase or lease deed complies with local regulations and that the civil‑registry residence is up‑to‑date. The next step is the request for Permit G, the document that authorizes cross‑border work. This permit is issued by the competent Swiss authority, often in coordination with the Italian authorities. It is important to submit the application early, as processing times may vary. The required documentation includes the employment contract, proof of residence in Casalzuigno and identity documents.

Once Permit G is obtained, tax management becomes automatic regarding withholding tax, but the filing of the income‑tax return in Italy remains the responsibility. The tax credit must be entered in the CE section of the 730 form. Those living in Casalzuigno must keep all Swiss pay slips to verify that the withholdings correspond to the applicable rates. In case of discrepancies, they can report them to the AFC/ESTV or to the cantonal tax services. It is not advisable to rely on approximate calculations for the return; it is better to use reliable calculation tools to estimate the net amount and the taxes due.

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Frequently Asked Questions

What tax exemption will the new frontier workers apply from 2024?: New frontier workers, i.e. those who start working in Ticino from 1 January 2024, benefit from a deductible of 10,000 euros, as established by the New Frontier Agreement signed in December 2020 and in force on that date. This sum represents the minimum tax base that is not subject to Italian taxation.
What changes for the old frontier workers compared to the new agreement?: The old frontier workers, active before 17 July 2023, enjoy a transitional regime that extends until 2033. They maintain an exemption of 7,500 euros, lower than the 10,000 euros provided for newcomers. This temporal distinction creates two classes of taxpayers with different obligations.
How does withholding at source work for those living in Casalzuigno?: Withholding tax on employment income is carried out exclusively in Switzerland by the employer. In Italy, double taxation is avoided through the tax credit, which must be included in the EC framework of 730. The tax paid in Switzerland is thus revalued in the Italian tax authorities.