How much do I pay in taxes as a border worker living in Tubre and working in Graubünden?

It depends on your Swiss gross income. In Switzerland you are subject to tax at source (6-15% depending on the group) plus AVS/AI contributions (5.3%), unemployment insurance (1.1%), accidents (0.7-1.5%) and pension fund (7-18%). In Italy, apply the IRPEF rates (23-43%) with tax credit in the EC framework of declaration 730 to avoid double taxation. The €10,000 deductible for new frontier workers significantly reduces the Italian tax burden on the portion of income covered.

What are the advantages of the G permit over a full move to Switzerland?

The G permit allows daily commuting while maintaining your residence in Italy, allowing you to live in an area generally less expensive than rent in Ticino, preserve the Italian social and family network, and enjoy at the same time the Swiss salaries and tax benefits of the 1976 Convention. Unlike the B permit (residence in Switzerland), with the G permit you are not subject to import duties on goods for personal use and maintain greater housing flexibility.

Do I need to subscribe to the Swiss LAMal or can I keep the Italian insurance?

Border workers have the right of option. You can keep the Italian coverage or choose the Swiss LAMal with an excess of CHF 300-2,500 per year. Both options are legitimate according to current legislation. Evaluate which offers better coverage for your specific medical needs and compare reimbursement times and specialist benefits.

How does the border tax rebate work?

If the tax paid in Switzerland is lower than the Italian tax due on the same income, the Revenue Agency reimburses the difference after filing the tax return with the correctly completed EC framework. The refund is calculated according to the Italy-Switzerland Convention of 9 December 1976 and is automatic if the declaration is correct.

Do Swiss AVS contributions count towards my Italian pension?

Yes. The INPS recognizes the working periods carried out in Switzerland for the purpose of counting the Italian pension, as long as you communicate your position as a border worker. Swiss AVS contributions (5.3%) add to your Italian social security rights, avoiding contribution gaps and increasing the total pension amount calculated at retirement age.

Frontier ships Tubre-Grisioni: taxation and G permit (cross-border guide)

Di Marco Ferrari · Published on 21 August 2026

Border road between Italy and Switzerland in Ticino-Grisons area with customs signs and alpine landscape

Complete guide for those who live in Tubre and work in Grisons: taxation at source, refunds, LAMal, AVS and administrative procedures for border workers.

Context

In a nutshell

New Frontier Agreement from 1 January 2024: €10,000 excess for new frontier workers
Tax at source withheld ONLY in Switzerland; refund by 730 declaration with CE framework
Permit G allows daily commuting with significant tax benefits

Key facts

What: Italy-Switzerland border taxation according to the New Agreement
When: Effective January 1, 2024 (signed December 23, 2020)
Where: Ticino-Grisoni border crossing G
Who: New border workers with work permit G
Excess: €10,000 of income declarable in Italy without tax integration

The New Frontier Agreement, in force since 1 January 2024, has revolutionised taxation for those living in Italy and working in Switzerland. For new frontier workers (a category that includes those who move after 17 July 2023), the deductible has been raised to €10,000, allowing them to declare a significant amount of income in Italy without suffering additional taxation. Those who prepare to live in Tubre to work in Graubünden have access to this regime, a condition that substantially modifies the annual tax burden.

The Double Taxation Convention between Italy and Switzerland (signed on 9 December 1976) remains the foundation of cross-border taxation. Within the framework of this agreement, the Swiss source tax is ONLY withheld by the Swiss authorities on the labour income of the border worker. It is therefore not withheld in

Operational details

Italian personal income tax rates and Swiss withholdings: the comparison

Those who work in Switzerland but reside in Italy must declare their income in Italy as a resident. Italian income tax applies progressive rates: 23% up to €28,000 net income, 35% from €28,001 to €50,000, and 43% over €50,000. These rates are in addition to Italian regional and municipal taxation, bringing the overall burden to 48-53% on higher incomes. However, for the frontier, the tax credit in the EC framework of declaration 730 allows the recovery of Switzerland, neutralizing double taxation.

The deductible of €10,000 for new frontier workers means that it is possible to declare up to €10,000 of work income in Italy without integrating taxation with the Italian rate, saving the gap between the two taxations for this fee. Frontier workers already classified before 17 July 2023 benefit from a slightly lower deductible (€7,500) under the transitional regime 2024–2033.

How the tax rebate works

The refund is the refund of the difference between the tax paid in Switzerland and that due in Italy, calculated according to the rules of the 1976 Convention. If the Swiss rate (combined federal + cantonal) is lower than the overall Italian rate, the border worker is entitled to a refund. This refund is processed by the Revenue Agency once the tax return is submitted with the completed EC framework

Useful planning tools

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

Key points

Before Relocating: Administrative Checklist for Border Crossers

Living in Tubre to work in Grigioni involves a series of administrative steps that should not be underestimated. The correct sequence ensures avoiding fines and optimizing available tax benefits.

Step 1: Verify Swiss Contract and G Permit

Ensure your employment contract is with a Swiss employer and that the employer supports your G permit application for border crossers. This document is essential for Italian tax registration.

Step 2: Registration with the Italian Revenue Agency

Once employed in Switzerland, register as a resident in Italy with the Italian Revenue Agency of your place of residence. Provide the Swiss employer's data, start date of employment, and G permit number. This communication activates your border crosser status in the Italian tax system.

Step 3: Subscription to LAMal (Swiss Health Insurance)

LAMal is the mandatory health insurance for anyone residing or working in Switzerland. Border crossers with a G permit have the option: you can maintain Italian coverage or subscribe to LAMal in Switzerland. Typical LAMal deductibles for adults range from CHF 300 to CHF 2,500, depending on the chosen policy. Carefully evaluate this choice with a specialized consultant, as Swiss coverage may offer different benefits and reimbursement mechanisms than Italian coverage.

Step 4: Notification to the Italian INPS

If you are enrolled in an Italian pension fund (private employees, artisans, traders), notify the INPS of your change in work status. Contributions paid in Switzerland (AVS/AI) will be recognized for Italian pension calculation in the recognition of foreign work periods, avoiding contributory gaps.

Step 5: Second and Third Pillar

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Frequently Asked Questions

How much do I pay in taxes as a border worker living in Tubre and working in Graubünden?: It depends on your Swiss gross income. In Switzerland you are subject to tax at source (6-15% depending on the group) plus AVS/AI contributions (5.3%), unemployment insurance (1.1%), accidents (0.7-1.5%) and pension fund (7-18%). In Italy, apply the IRPEF rates (23-43%) with tax credit in the EC framework of declaration 730 to avoid double taxation. The €10,000 deductible for new frontier workers significantly reduces the Italian tax burden on the portion of income covered.
What are the advantages of the G permit over a full move to Switzerland?: The G permit allows daily commuting while maintaining your residence in Italy, allowing you to live in an area generally less expensive than rent in Ticino, preserve the Italian social and family network, and enjoy at the same time the Swiss salaries and tax benefits of the 1976 Convention. Unlike the B permit (residence in Switzerland), with the G permit you are not subject to import duties on goods for personal use and maintain greater housing flexibility.
Do I need to subscribe to the Swiss LAMal or can I keep the Italian insurance?: Border workers have the right of option. You can keep the Italian coverage or choose the Swiss LAMal with an excess of CHF 300-2,500 per year. Both options are legitimate according to current legislation. Evaluate which offers better coverage for your specific medical needs and compare reimbursement times and specialist benefits.
How does the border tax rebate work?: If the tax paid in Switzerland is lower than the Italian tax due on the same income, the Revenue Agency reimburses the difference after filing the tax return with the correctly completed EC framework. The refund is calculated according to the Italy-Switzerland Convention of 9 December 1976 and is automatic if the declaration is correct.
Do Swiss AVS contributions count towards my Italian pension?: Yes. The INPS recognizes the working periods carried out in Switzerland for the purpose of counting the Italian pension, as long as you communicate your position as a border worker. Swiss AVS contributions (5.3%) add to your Italian social security rights, avoiding contribution gaps and increasing the total pension amount calculated at retirement age.