Figino Serenza: guide for border workers in Ticino (cross-border guide)

Context

In short

• Permit G mandatory to work in Ticino from Lombardy
• Withholding tax only in Switzerland, no double taxation
• LAMal mandatory in Switzerland with CHF 300–2500 deductibles
• AVS/LPP: contributions 5.3% on salary + employer payments

Key facts

• What: Permit G + taxation for cross-border workers
• When: From January 1, 2024 (new agreement in force)
• Where: Cross-border workers Italy-Ticino from Lombardy
• Who: SEM, SECO, Tax Agency, INPS
• Tax rate: Single in Switzerland, tax credit in Italy
• LAMal deductible: CHF 300–2500 annual for adults
• Tax exemption threshold: €7,500 (historic from 17/7/2023), €10,000 (new cross-border workers)

Those who choose to live in Figino Serenza and work in the Canton of Ticino have access to an increasingly common opportunity among cross-border workers: staying in Lombardy, maintaining Italian residency, but transferring the Swiss salary. However, this model involves precise rules for taxation, social security, and insurance. The Permit G (authorization from the SEM) is the first mandatory document.

Permit G and Tax Treatment

The Permit G allows Italian residents to work legally in Switzerland. Those living in Figino Serenza must apply for it at the State Secretariat for Migration (SEM) at least 6–8 weeks before the start date of work. Required documents: signed job offer, passport or ID card, residence certificate from the Italian municipality, proof of LAMal subscription.

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Operational details

Living in Lombardy, Working in Switzerland: The Economic Calculation

One of the main advantages of living in Figino Serenza and working in Ticino is the cost of living differential. Housing, food, and services in Lombardy are generally lower than in Ticino. This allows for a significant monthly savings potential. However, the commuter must balance this benefit with the recurring costs of commuting: fuel, highway A2 (for which the annual Swiss vignette CHF 40 is required), parking at the Ticino workplace, possible tolls.

The salary is paid in CHF (Swiss francs), while housing, food, and local expenses in Figino Serenza are in EUR (euros). The margin of convenience depends on a careful evaluation of individual items: rent, utilities, food, transportation, healthcare services. Many commuters use specialized salary calculators to simulate the actual net income and compare it with the cost of living.

Border Crossings and Commuter Routes

From Figino Serenza, the commuter has access to multiple border crossings into Ticino. Chiasso (via highway A2) is the most direct route to southern Ticino (Lugano, Mendrisio, south of Lugano border). Brogeda is a less congested alternative during peak hours. Gaggiolo is suitable for those working in the northern lake area (Luino, areas near Ticino). Ponte Tresa serves western Sopraceneri (Locarno, Ascona, Bellinzona).

Wait times at the border vary depending on the time of day and seasonal congestion. During morning and evening peak hours, Chiasso can experience delays. Some commuters adjust their departure times or use public transportation: Como–Chiasso regional trains, then Swiss rail connection to the destination (Lugano, Bellinzona, Locarno).

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Key points

Step-by-Step: Transfer and First Deadlines

Step 1 — Job Search and Written Offer. Identify the Ticino company and obtain a signed and dated job offer. This document is mandatory for the G Permit application.

Step 2 — G Permit Application. Contact the competent SEM (for Ticino: SEM Bellinzona) at least 6–8 weeks before the start date. Required: passport/identity card, job offer, Italian residence certificate, proof of LAMal subscription (even provisional).

Step 3 — Change Italian Residence. Go to the Figino Serenza Town Hall and register the transfer. Obtain the residence certificate for the G Permit application and for communications with the Tax Agency.

Step 4 — LAMal Subscription. Contact a Swiss insurer directly and activate the coverage. Major insurance companies operate online. Note: It is mandatory within 3 months from the start of work, but it is advisable to activate it earlier for the G Permit.

Step 5 — Bank Account. Consider opening a Swiss account with UBS, Credit Suisse, Raiffeisen, or others, or receiving the salary on an Italian account with subsequent CHF-EUR exchange. Evaluate fees and spreads.

Step 6 — First Year Tax Declaration. Consult a tax advisor for the Italian 730 form. Indicate the income declared in Switzerland and the tax credit in the CE section to avoid double taxation.

Recurring Costs to Budget

Once transferred to Figino Serenza, the cross-border worker incurs:

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