What is the G Leave and how is it required to work in Ticino?

Permit G is the document authorizing the foreign employee to reside and work in Switzerland. It is requested at the migration section (SEM) of the canton where you intend to work. For ordinary border workers living in Eupilio and working in Ticino, the G Permit is bound to the employment relationship: within 8 days of the start of employment, the Swiss employer communicates the data to the SEM. The duration is generally multi-year, renewable, and allows free movement at the crossing for work reasons.

How does border taxation work from 1 January 2024?

From 1 January 2024, the New Frontier Agreement (signed on 23 December 2020) applies a deductible of €10,000 for new frontier workers (€7,500 for old frontier workers until 2033). The tax at source is withheld by the Swiss employer from the cantonal authority (AFC or cantonal administration contributions). Italy avoids double taxation by recognizing a tax credit in the EC framework of declaration 730. Income above deductible is subject to Italian personal income tax.

Do I have to register for INPS or do I stay only in the Swiss AVS system?

Ordinary border guards with G Permit ONLY work in the Swiss AVS/AI/IPG and LPP (second pillar) system. They are not registered with INPS as employees. If they had a previous INPS registration for Italian work, they must notify the termination. Swiss AVS insurance periods are coordinated with the Italian pension system, thanks to the Convention of 9 December 1976.

What are the fastest crossings from Eupilio to Ticino?

From Eupilio, the nearest passes are Brogeda and Gaggiolo (about 20 minutes), both on Ceresio. The Chiasso crossing, better known and busier, usually takes 30–40 minutes depending on the conditions at border controls. The choice depends on the location of the employer (Lugano, Mendrisio, Bellinzona, Locarno). The train is an alternative to reduce traffic, although schedules vary.

Is Swiss health insurance (LAMal) mandatory for those living in Eupilio?

Yes, LAMal is mandatory in Switzerland for ordinary border guards (G Permit) regardless of domicile in Italy. The border worker resident in Eupilio must sign a LAMal policy with a Swiss insurer, with an adult deductible between CHF 300 and CHF 2,500 according to the chosen model. The 1976 Convention recognizes the right of option for some; the common practice is Swiss coverage for consistency with the workplace.

Living in Eupilio and working in Ticino: border guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 20 August 2026

View of Ticino Alpine landscape with valleys, lakes and residential areas typical of the border zone.

Eupilio 20 km from the Swiss border: time, taxation, G Permit, AVS/LPP and practical checklist of the transfer from border crossing.

Context

In a nutshell

Eupilio is 15–20 km from the Ticino crossings (Brogeda, Gaggiolo)
Frontier workers: €10,000 deductible from 1 January 2024 (New Agreement)
Withholding tax withheld ONLY in Switzerland, personal income tax credit in Italy
Permit G mandatory to work in Ticino

Key facts

What: Ordinary border worker employed by a Ticino employer
When: New Frontier Agreement in force from 1 January 2024
Where: Eupilio (Lombardy) – Canton of Ticino (Switzerland)
Excess: €10,000 for new frontier workers, €7,500 for old (transitional 2024–2033)
Source tax: Withheld by Swiss employer (cantonal AFC/ESTV)
Convention: Double taxation Italy-Switzerland (December 9, 1976)

Eupilio is located in the province of Como, about 15–20 kilometres from the Ticino border and the main crossings that connect Lombardy to the Canton of Ticino. Those who choose to live in Eupilio while maintaining their employment in Switzerland enter the border regime, subject to a complex Italian-Swiss regulatory framework that has undergone significant changes with the entry into force of the New Frontier Agreement from 1 January 2024.

The New Frontier Agreement, signed on 23 December 2020, introduces an annual exemption of €10,000 for new frontier workers and €7,500 for those who already had border status before 17 July 2023 (transitional regime until 2033). The taxation of income from work remains a key aspect: the tax at source is withheld ONLY from the

Operational details

Economic and Pension Benefits

Working in Ticino from Eupilio offers concrete pension benefits. The Swiss pension system (AVS/LPP), which includes AVS/AI/IPG for the state's mandatory part and LPP for the professional part (second pillar), guarantees pension, disability, and reversibility benefits generally higher than the Italian system (INPS). Swiss dependent contributions are 5.3% on the AVS/AI/IPG taxable base, with variable LPP rates between 7% and 18% depending on the age range (25 years and above).

While the Italian system provides an IRPEF rate of 23% up to €28,000 in income, 35% between €28,001 and €50,000, and 43% above €50,000, the Swiss gross salary is commonly received in CHF, with the advantage of a more stable currency and a differentiated purchasing power. The €10,000 exemption for new border workers allows excluding a part of the Swiss remuneration from Italian taxable income, reducing the overall tax burden compared to a scenario without a bilateral agreement.

Cost of Living and Housing Choices

Eupilio, a comune in the Brianza comasca, generally offers more contained housing costs (rents, property purchases) compared to central areas in Ticino (Lugano, Mendrisio). However, daily commuting involves transportation costs (gasoline/diesel, tolls, parking in Ticino) and vehicle wear that reduce the gross economic advantage. A border worker family must weigh whether the housing savings compensate for the commuting costs and the time invested in daily transfers. Use the cost of living comparator Ticino–Lombardy to simulate your specific case.

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Key points

Procedure and Checklist for Frontaliers

Before moving to Eupilio while maintaining a job in Ticino, the frontalier must complete a series of mandatory steps.

Documentation and Permits: 1. Request the G Permit at the migration section (SEM) of the canton where the job is intended to be performed. The permit allows free circulation between Italy and Switzerland for employed work; the Swiss employer communicates the data within 8 days of the contract. 2. Register the change of domicile at the Eupilio municipality and notify the Swiss employer in a timely manner to update the administrative data. 3. Open a bank account at a Ticinese bank or an Italian branch with CHF conventions (necessary for receiving the salary in CHF and for recurring payments in Switzerland). 4. Register with the competent Italian Revenue Agency (province of Como) as an Italian resident with Swiss income, for the annual 730 tax declaration obligation.

Recurring Tax Deadlines:

May: 730 tax declaration to the Italian Revenue Agency (by 31 May if using the pre-filled model; by 30 November if using a commercialist).
December: voluntary AVS/LPP Swiss payments reporting to the Italian tax authority, if applicable.
Throughout the year: monitoring of the Swiss salary and verifying that the withholding tax is correct (AFC/ESTV cantonal).

A frontalier already resident in Italy before the transfer must verify the possible INPS registration (if previous Italian employment) and communicate the cessation of Italian contributory management, if applicable.

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Frequently Asked Questions

What is the G Leave and how is it required to work in Ticino?: Permit G is the document authorizing the foreign employee to reside and work in Switzerland. It is requested at the migration section (SEM) of the canton where you intend to work. For ordinary border workers living in Eupilio and working in Ticino, the G Permit is bound to the employment relationship: within 8 days of the start of employment, the Swiss employer communicates the data to the SEM. The duration is generally multi-year, renewable, and allows free movement at the crossing for work rea
How does border taxation work from 1 January 2024?: From 1 January 2024, the New Frontier Agreement (signed on 23 December 2020) applies a deductible of €10,000 for new frontier workers (€7,500 for old frontier workers until 2033). The tax at source is withheld by the Swiss employer from the cantonal authority (AFC or cantonal administration contributions). Italy avoids double taxation by recognizing a tax credit in the EC framework of declaration 730. Income above deductible is subject to Italian personal income tax.
Do I have to register for INPS or do I stay only in the Swiss AVS system?: Ordinary border guards with G Permit ONLY work in the Swiss AVS/AI/IPG and LPP (second pillar) system. They are not registered with INPS as employees. If they had a previous INPS registration for Italian work, they must notify the termination. Swiss AVS insurance periods are coordinated with the Italian pension system, thanks to the Convention of 9 December 1976.
What are the fastest crossings from Eupilio to Ticino?: From Eupilio, the nearest passes are Brogeda and Gaggiolo (about 20 minutes), both on Ceresio. The Chiasso crossing, better known and busier, usually takes 30–40 minutes depending on the conditions at border controls. The choice depends on the location of the employer (Lugano, Mendrisio, Bellinzona, Locarno). The train is an alternative to reduce traffic, although schedules vary.
Is Swiss health insurance (LAMal) mandatory for those living in Eupilio?: Yes, LAMal is mandatory in Switzerland for ordinary border guards (G Permit) regardless of domicile in Italy. The border worker resident in Eupilio must sign a LAMal policy with a Swiss insurer, with an adult deductible between CHF 300 and CHF 2,500 according to the chosen model. The 1976 Convention recognizes the right of option for some; the common practice is Swiss coverage for consistency with the workplace.