When did the New Frontier Agreement come into force?

It was signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023. Its entry into force is on 1 January 2024. The source therefore distinguishes signature, ratification and application and does not indicate 2026 as the effective date. The distinction avoids confusing the date of the signature with the operational date.

Where is the border worker's income tax withheld?

For the income from work of border workers, the deduction takes place only in Switzerland. Italy avoids double taxation with the tax credit reported in the EC framework of 730. The Italy-Switzerland Double Taxation Convention was signed on 9 March 1976. The source does not describe a full withholding on the same income in both countries.

Which franchises distinguish old and new frontiersmen?

Old frontier workers are those who were already such before 17 July 2023: they are exempt from €7,500 in the transitional regime 2024–2033. For new frontier workers, the deductible is €10,000. The distinction is temporal and does not depend on the profession of electrical designer. The period of the transitional regime is therefore part of the tax data indicated.

What contributions and coverages are indicated?

The source indicates AVS/AI/IPG at 5.3% for the employee, AD/AC at 1.1% with a cap of CHF 148'200, LAINF at 0.7-1.5% and LPP at 7–18% by age group from the 25th year. LAMal is the health insurance: G border workers have the right of option and the excess for adults ranges from CHF 300 to CHF2,500.

Does the source quantify salary and role requirements?

The material provided does not give a salary band for the electrical designer, a salary comparison with Italy, a list of professional requirements or a procedure to recognize the qualification. Instead, it documents the tax framework, the G permit, Swiss contributions and LAMal. These are the limits of the reported comparison.

Cross-border electrical designer: taxes and G permit

Di Marco Ferrari · Published on 19 October 2026

Electrical designer working in an office overlooking Ticino

For the cross-border electrical designer in Ticino: agreement in force as of January 1, 2024, withholding tax only in Switzerland and different allowances.

Context

TL;DR

Agreement signed on December 23, 2020
In force from January 1, 2024
New cross-border workers: €10'000 tax allowance
Existing cross-border workers: €7'500 exemption, 2024–2033 regime

Key facts

Table 1: Term
Term	Value
New Cross-Border Agreement	signed December 23, 2020; effective January 1, 2024
Italian ratification	Law 83 of 13 June 2023
Old cross-border workers	already such before 17 July 2023; exemption €7'500; regime 2024–2033
New cross-border workers	deductible of €10,000
Tax at source	held only in Switzerland
Tax credit in Italy	CE framework of 730
AVS/AI/IPG	5.3% for the employee
AD/AC	1.1%; cap CHF 148'200

The new Cross-border Workers Agreement was signed on 23 December 2020, ratified in Italy with Law 83 of 13 June 2023 and is in force from 1 January 2024. For a cross-border worker who resides in Italy and works as an electrical designer in the Canton of Ticino, the sequence distinguishes three moments: signature, ratification and application. The operational date indicated by the source is January 1, 2024, not 2026.

The basic tax rule concerns withholding tax: the withholding of the income from work of cross-border workers occurs only in Switzerland. Italy avoids double taxation with the tax credit reported in the EC framework of 730. To read the pay slip, therefore, the Swiss withholding tax and the Italian credit are two elements to be kept separate; the source does not describe a full levy on the same income in both countries.

The dates that affect the deductible

The distinction that changes the threshold is temporal. Those who were already such before 17 July 2023 are old cross-border workers: they are entitled to an exemption of €7,500, with a transitional regime from 2024 to 2033. New cross-border workers instead have an exemption of €10,000. The source links the threshold to the temporal category of the worker, not to the profession of electrical designer.

In the cross-border case, permit G also comes in. The geographical reference is the Canton of Ticino; Brogeda is among the crossings mentioned for the connection with Italy, but the source does not associate traffic data or different tax rules with the crossing. Permit, place of work and taxation remain distinct profiles: the first is administrative, the second follows the Swiss withholding and the Italian credit.

The Italy-Switzerland Convention against double taxation was signed on 9 March 1976. Switzerland is not a member of the EU or the EEA. This reference delimits the comparison between the Swiss and Italian systems without attributing to the profession a tax discipline different from that documented.

Operational details

From gross pay to payslip items

Comparing employment income in Switzerland with Italian tax rates requires separating periods, bases, and categories. The source distinguishes Italian IRPEF, Swiss contributions, and LAMal, which concerns health insurance.

Table 2: Item
Item	Documented value	Period or basis
Italian IRPEF	23% up to €28'000; 35% from €28'001 to €50'000; 43% above €50'000	2024–2025 income
Italian IRPEF	23% up to €28'000; 33% from €28'001 to €50'000; 43% above €50'000	From 2026; Law 199/2025, Art. 1 para. 3
AVS/AI/IPG	5,3%	Employee share
AD/AC	1,1%; CHF 148'200 cap	Contribution indicated
LAINF	0,7–1,5%	Contribution indicated
LPP	7–18%	Age bracket, from the 25th year

Between the two IRPEF rows, the €28'001 to €50'000 bracket goes from 35% for 2024–2025 income to 33% from 2026: two percentage points. The bracket up to €28'000 remains at 23%, and the one above €50'000 at 43%. This is a calculation based on the reported values, not a forecast of an electrical designer's net pay.

Swiss contributions and LAMal

AVS/AI/IPG is listed at 5,3% for the employee. AD/AC is 1,1% with a CHF 148'200 cap. LAINF is 0,7–1,5%; LPP ranges from 7% to 18% by age bracket from age 25. The source does not present these items as a single tax rate.

LAMal is health insurance, not a tax on health. G cross-border workers have the right to choose; for adults, the deductible ranges from CHF 300 to CHF 2'500. It should not be confused with the €10'000 tax allowance for new cross-border workers: the former is in francs and concerns LAMal, while the latter is in euros and concerns the tax treatment of the category.

For the Switzerland–Italy comparison, the withholding tax, IRPEF rates by period, and the listed contributions therefore remain available. Without gross pay, taxable base, and individual factors, the source does not allow the percentages to be converted into a net salary.

Key points

Requirements and limitations of the available data

The material makes it possible to define the tax and administrative scope of the cross-border worker, but not a complete profile of the profession. No technical or professional requirements for the electrical designer are listed, nor is there a procedure for any recognition of the educational qualification. Nor is a salary range or pay difference with Italy reported. For this reason, the article can document the rules affecting how income is interpreted, without attributing to the role qualifications or amounts not present in the source.

Entities that should not be confused

Withholding tax rates and federal and cantonal tax rates are established by federal or cantonal laws. At federal level, administration is the responsibility of AFC/ESTV, the Federal Tax Administration; at cantonal level, the cantonal tax administrations are involved. By contrast, the source excludes UFAS and BFS from setting the rates: UFAS concerns social security, including AVS/AI, while BFS performs a statistical function and collects data.

The distinction is useful when looking for a reference for the payslip. A social security institution should not be presented as a tax authority, and a statistical office should not be used as a source of tax rates. The role of AFC/ESTV concerns federal tax administration; the cantonal side remains linked to the canton’s tax administrations.

In the context of Ticino-Italy relations, tax rebates are also mentioned, but the source does not provide amounts, percentages or criteria for including them in the individual calculation of income. Similarly, the G permit is mentioned as a reference for cross-border work, without a detailed procedure in the available material. These limitations prevent the addition of undocumented administrative steps or salary figures.

The data that remains verifiable

The dates of the Cross-Border Workers Agreement, withholding in Switzerland only, the Italian tax credit in Section CE of form 730, the exemptions for old and new cross-border workers, and the listed contribution rates remain verifiable. These are the data that link work in the Canton of Ticino to Italian-Swiss taxation. To organize tax items and withholdings in a simulation, tax calculator can be used.

Frequently Asked Questions

When did the New Frontier Agreement come into force?: It was signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023. Its entry into force is on 1 January 2024. The source therefore distinguishes signature, ratification and application and does not indicate 2026 as the effective date. The distinction avoids confusing the date of the signature with the operational date.
Where is the border worker's income tax withheld?: For the income from work of border workers, the deduction takes place only in Switzerland. Italy avoids double taxation with the tax credit reported in the EC framework of 730. The Italy-Switzerland Double Taxation Convention was signed on 9 March 1976. The source does not describe a full withholding on the same income in both countries.
Which franchises distinguish old and new frontiersmen?: Old frontier workers are those who were already such before 17 July 2023: they are exempt from €7,500 in the transitional regime 2024–2033. For new frontier workers, the deductible is €10,000. The distinction is temporal and does not depend on the profession of electrical designer. The period of the transitional regime is therefore part of the tax data indicated.
What contributions and coverages are indicated?: The source indicates AVS/AI/IPG at 5.3% for the employee, AD/AC at 1.1% with a cap of CHF 148'200, LAINF at 0.7-1.5% and LPP at 7–18% by age group from the 25th year. LAMal is the health insurance: G border workers have the right of option and the excess for adults ranges from CHF 300 to CHF2,500.
Does the source quantify salary and role requirements?: The material provided does not give a salary band for the electrical designer, a salary comparison with Italy, a list of professional requirements or a procedure to recognize the qualification. Instead, it documents the tax framework, the G permit, Swiss contributions and LAMal. These are the limits of the reported comparison.