What is G Leave and how long is it valid for?

The G Permit is an authorization document that allows an Italian citizen residing in Italy to work regularly in Switzerland (Ticino, Valais, Graubünden) without transferring residence. It is governed by the bilateral Italy-Switzerland Convention signed on 9 March 1976. The typical validity is annual or multi-year (up to 5 years), renewable at the competent Swiss cantonal office. It does not require residency in Switzerland and allows daily commuting from Italy to Switzerland.

Why is the tax paid only in Switzerland and not in Italy?

The Italy-Switzerland Convention of 9 March 1976 attributes the taxation of income from employment to the country where the work is carried out (Switzerland). Italy avoids double taxation by applying a tax credit in form 730, EC framework: the border worker recovers the amount of Swiss withholding taxes paid, reducing or zeroing the Italian personal income tax on foreign income. This mechanism ensures that income is taxed only once.

What is the difference between old and new frontier workers after the New 2024 Agreement?

The New Frontier Agreement (in force from 1 January 2024) creates two regimes: old frontier workers (already such before 17 July 2023) enjoy an exemption of €7,500 per year, with a transitional regime until 2033; new frontier workers (from 17 July 2023 onwards) have an exemption of €10,000. Both reduce the taxable amount in Switzerland, lowering the initial withholding tax and simplifying tax management.

Do I have to pay Swiss LAMal (health insurance) if I live in Italy?

The border worker with G Permit has the right of option: he is not obliged to join LAMal Switzerland if covered by the Italian National Health Service. Many choose to maintain the Italian system and subscribe to supplementary private policies. Those who opt for LAMal pay an adult excess of CHF 300–2500 per year (variable per case and risk class). The choice depends on the personal cost/benefit ratio and the frequency of recourse to benefits.

How do I declare income from border crossings in Italy?

Every year by May 31, fill out form 730 at the Revenue Agency (online or through CAF). In the EC framework, it declares the gross income earned in Switzerland (converted into EUR) and withholding taxes paid in Switzerland. Attach Swiss Deposit Certificates (Bulletin de Salaire, bank statements). The Agency calculates the tax credit: the difference between Italian IRPEF and Swiss taxes already paid is returned or offset, avoiding double taxation.

Living in Faggeto Lario and working in Ticino

Di Marco Ferrari · Published on 19 August 2026

View of Mendrisio, Ticino, at the border with Como: ideal location for cross-border workers in the canton

From 1 January 2024, the New Frontier Agreement changes the taxation. Discover Permit G, tax at source, AVS and LAMal for those who reside in Faggeto Lario and work in Ticino.

Context

In Brief

From January 1, 2024, New Agreement: exemption of €7,500 (old border workers) or €10,000 (new)
Source tax in Switzerland; Italy credit for CE framework (no double taxation)
G permit mandatory; LAMal optional with CHF 300–2,500 fees
AVS/AI contributions 5.3%, AD 1.1%, LAINF 0.7–1.5%, LPP 7–18% for age range

Key Facts

What: Living in Faggeto Lario (Como) and working as a border worker in Ticino
When: January 1, 2024 (effective date of New Border Workers Agreement, signed on December 23, 2020)
Where: Como-Ticino border, Brogeda, Gaggiolo, Chiasso
Who: Italian residents with G permit
Amount: Exemption of €7,500 (old border workers, before July 17, 2023) or €10,000 (new); transitional regime 2024–2033
Rates: AVS/AI 5.3% dependent; AD/AC 1.1% (CHF 148,200 cap); LAINF 0.7–1.5%; LPP 7–18% for age range from 25

Faggeto Lario, an Italian border town on Lake Como, offers a strategic location for those working in Ticino as border workers. From January 1, 2024, the New Border Workers Agreement (signed on December 23, 2020 and ratified in Italy with law 83/2023) introduces new rules on taxation that modify the economic balance of those residing in Italy and earning in Switzerland.

The fiscal pillar of the border worker is the source tax: applied exclusively in Switzerland on income from work, while Italy applies a tax credit through the model 730 (CE framework) to avoid double taxation. This means that the income is taxed only once — in Switzerland — and the border worker recovers the amount paid as withholding in Italian tax declaration, theoretically zeroing out the Italian tax on foreign income.

The New Agreement distinguishes two categories. Old border workers (already so before July 17, 2023) enjoy an exemption of €7,500 per year, with a transitional regime until 2033. New border workers (from July 17, 2023 onwards) have a €10,000 annual exemption. These thresholds reduce the taxable base in Switzerland for those residing in Italy, alleviating the tax burden compared to the past and simplifying the calculation of withholding taxes.

G permit and bilateral legislation

To work legally in Ticino, a G permit (border worker) is required, which authorizes daily or periodic commuting from Italian residence to Swiss workplace without the obligation to transfer residence. The G permit is governed by the Convention signed on March 9, 1976 between Italy and Switzerland, which entered into force on January 1, 1977. Switzerland is not a member of the European Union, so the legislation on border workers depends entirely on specific bilateral agreements.

The G permit application is presented to the competent cantonal office (Migration Section, SEM) in coordination with the Italian municipality of residence. The typical validity is annual or multi-annual (up to 5 years), renewable. In addition to income taxes, the border worker pays AVS/AI contributions (5.3% dependent), AD/AC (1.1% with CHF 148,200 cap), LAINF (0.7–1.5% accident insurance) and LPP (company pension fund: 7–18% according to age range, from 25 years on).

Operational details

Health Insurance and LAMal Option

The border worker with a G permit has the right to opt for Swiss health insurance (LAMal): they are not obliged to submit to the Swiss system if they are covered by the Italian National Health Service. Many border workers choose to maintain Italian assistance (INPS/ASL) and subscribe to private supplementary insurance policies to fill gaps in Swiss healthcare.

Those who decide to join LAMal pay an annual deductible for adults ranging from CHF 300 to CHF 2500, depending on the product chosen, the health insurance company (CS, Helsana, Sympany, Concordia), and the individual's personal risk class. LAMal covers medical services in Switzerland and, under certain limits defined by bilateral agreements, also emergency hospitalizations and treatments in Italy.

The choice between LAMal Swiss and SSN Italian depends on the cost/benefit calculation. LAMal is considered more expensive than Italian healthcare, but it offers a high-standard hospital network and shorter waiting times for some specialist services. The border worker must evaluate the frequency of hospital services, the quality of local services in Como/Faggeto Lario, and private supplementary insurance premiums to fill any gaps.

Net Salary Scenario: a Hypothetical Example

Consider a border worker resident in Faggeto Lario with a permanent contract in Ticino and a gross income of CHF 80,000 per year. After applying Swiss contributions and taxes:

AVS/AI: 5.3% = CHF 4,240
AD/AC: 1.1% = CHF 880
LAINF (medium): 1.0% = CHF 800
LPP (7% for the 25-34 age group): CHF 5,600
Source tax (federal and cantonal Ticino, variable): approximately CHF 12,000-15,000

The estimated net income is between CHF 56,000 and CHF 60,000 per year, after Swiss deductions. In Italy, the border worker declares their worldwide income (CHF 80,000 converted to EUR at the annual average exchange rate) and applies the tax credit for the Swiss deductions made in the model 730 (CE frame). The Italian IRPEF, with tax rates ranging from 23% (income up to €28,000) to 43% (over €50,000), is calculated on the declared total income, but the foreign tax credit theoretically reduces the final Italian tax, eliminating double taxation.

The New Agreement 2024 simplifies this mechanism: the €7,500 exemption (old border workers) or €10,000 (new) reduces the Swiss taxable income, resulting in a lower initial source tax and easing both Swiss and Italian tax administration. For a border worker with a gross income of CHF 80,000, the €10,000 exemption (if new) would lower the Swiss taxable income to CHF 70,000, proportionally reducing the federal and cantonal tax.

INPS Italian Contributions and Overlapping

A critical aspect is the overlap between Swiss AVS/LPP contributions and Italian INPS contributions. The Italian resident border worker remains subject to INPS contributions on Italian income (if they have activities in Italy) and Italian pension contribution discipline. However, the Italy-Switzerland Convention provides coordination rules: Swiss AVS contributions can be coordinated with Italian pension rights to avoid duplicate contributions.

The salary calculator on the website facilitates the estimation of the net monthly salary with all 2024 border worker taxes applied. It is recommended to simulate the monthly salary before signing a Swiss contract to understand the actual net income after deductions and contributions.

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

Checklist: what to check before moving to Faggeto Lario

If you consider moving your residence to Faggeto Lario to work as a border worker in Ticino, an organized procedure simplifies the bureaucratic steps and avoids delays in starting work.

Step 1: Change of residence and request for Permit G

Contact the municipality of Faggeto Lario for registration of residence. At the same time, submit the application for Permit G to the competent Swiss cantonal office (Migration Section, SEM, or migration office of the canton of Ticino). Required documents: valid passport or identity card, Swiss employment contract signed, Italian residence certificate. Permit G is issued on average within 4–8 weeks. Keep a copy: it will be needed for bank account openings, AVS enrollments, and tax declarations.

Step 2: LAMal and health insurance

Decide whether to join the Swiss LAMal or maintain the Italian SSN. If you choose LAMal, enroll with a Swiss health insurance company (Concordia, CS, Helsana, Sympany) within 3 months of your first day of employment in Switzerland. If you remain with the Italian SSN, check with the competent ASL for reciprocal coverage for services received in Switzerland and consult the Agenzia Entrate website for details on protective territorial extension.

Step 3: Enrollment in AVS/AI and opening of contributory account

The Swiss employer automatically enrolls the border worker in AVS (Old Age and Survivors Insurance) on the first day of work. You will receive a 16-digit AVS number, communicated via post or email. Keep the documentation: AVS payment certificates are essential for the annual Italian tax declaration and for tracking future Swiss pension rights.

Step 4: Italian tax declaration and CE form of the 730

Every year, by May 31, complete the model 730 at the Agenzia Entrate (online via portal, or through CAF - Fiscal Assistance Office). In the CE form, declare the income earned in Switzerland (gross, converted to EUR) and the withholding taxes paid in Switzerland. Attach Swiss certificates of payment (Bulletin de Salaire, bank statements, or downloadable via online banking from the Swiss bank or SECO portal). The Agenzia Entrate automatically calculates the tax credit: compare the Italian IRPEF tax on the declared income with the taxes already paid in Switzerland, and return or offset the difference.

Step 5: Check for updates on the New Agreement 2024

Periodically consult the Agenzia Entrate and MEF (Ministry of Economy and Finance) websites for details on the new border worker regulations. Tax deadlines, exemptions, transitional regime, and withholding tax rates may be subject to annual updates. Subscribe to official mailing lists or follow Agenzia Entrate press releases on border worker taxation to avoid missing relevant normative changes.

Step 6: Contacts and practical resources

Permit G: SEM/Migration Section, canton of Ticino, seco.admin.ch
AVS and Swiss contributions: employer and SECO portal
Italian taxes: Agenzia Entrate (agenziaentrate.gov.it), section 'Border workers and foreign residents'
Italy-CH Convention: Agenzia Entrate, technical publications

Next steps: tools and net income calculation

Use the salary calculator on the website to simulate the net salary with the 2024 border worker rates. Find out about the available LAMal and health insurance options and verify the detailed information on Permit G and release procedure. If you want to compare the cost of living between Faggeto Lario and the Ticino areas where you will work, consult the comparative guide.

Frequently Asked Questions

What is G Leave and how long is it valid for?: The G Permit is an authorization document that allows an Italian citizen residing in Italy to work regularly in Switzerland (Ticino, Valais, Graubünden) without transferring residence. It is governed by the bilateral Italy-Switzerland Convention signed on 9 March 1976. The typical validity is annual or multi-year (up to 5 years), renewable at the competent Swiss cantonal office. It does not require residency in Switzerland and allows daily commuting from Italy to Switzerland.
Why is the tax paid only in Switzerland and not in Italy?: The Italy-Switzerland Convention of 9 March 1976 attributes the taxation of income from employment to the country where the work is carried out (Switzerland). Italy avoids double taxation by applying a tax credit in form 730, EC framework: the border worker recovers the amount of Swiss withholding taxes paid, reducing or zeroing the Italian personal income tax on foreign income. This mechanism ensures that income is taxed only once.
What is the difference between old and new frontier workers after the New 2024 Agreement?: The New Frontier Agreement (in force from 1 January 2024) creates two regimes: old frontier workers (already such before 17 July 2023) enjoy an exemption of €7,500 per year, with a transitional regime until 2033; new frontier workers (from 17 July 2023 onwards) have an exemption of €10,000. Both reduce the taxable amount in Switzerland, lowering the initial withholding tax and simplifying tax management.
Do I have to pay Swiss LAMal (health insurance) if I live in Italy?: The border worker with G Permit has the right of option: he is not obliged to join LAMal Switzerland if covered by the Italian National Health Service. Many choose to maintain the Italian system and subscribe to supplementary private policies. Those who opt for LAMal pay an adult excess of CHF 300–2500 per year (variable per case and risk class). The choice depends on the personal cost/benefit ratio and the frequency of recourse to benefits.
How do I declare income from border crossings in Italy?: Every year by May 31, fill out form 730 at the Revenue Agency (online or through CAF). In the EC framework, it declares the gross income earned in Switzerland (converted into EUR) and withholding taxes paid in Switzerland. Attach Swiss Deposit Certificates (Bulletin de Salaire, bank statements). The Agency calculates the tax credit: the difference between Italian IRPEF and Swiss taxes already paid is returned or offset, avoiding double taxation.