What tax exemption is due to those who work in Ticino?

For new frontier workers subject to the New Agreement, a deductible of 10,000 euros applies on work income, while for old frontier workers included in the transitional regime 2024-2033, the exempt fee is 7,500 euros.

How is double taxation of income avoided?

Tax at source is only withheld in Switzerland. In Italy, to avoid double taxation on income produced abroad, the taxpayer declares the salary and benefits from the tax credit by filling in the EC framework of the tax model.

What Swiss social contributions are withheld in paychecks?

The gross includes the AVS/AI/IPG at 5.3%, the AD/AC at 1.1% up to 148,200 francs, the LAINF insurance between 0.7% and 1.5% and the LPP occupational pension with rates between 7% and 18% from the age of 25.

How does health insurance work for those residing in Italy?

The holder of permit G has the right of option: he can choose to remain in the Italian health system or join the Swiss compulsory health insurance LAMal, with deductibles for adults between 300 and 2,500francs per year.

Living in Fino Mornasco and working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 11 September 2026

Commuter route towards the Swiss border from Fino Mornasco to Canton Ticino

Practical guide for border workers in Fino Mornasco: links to Brogeda, taxes, social security deductions and daily budget management.

Context

In brief

Fino Mornasco offers quick access to the A9 motorway towards the Brogeda border crossing.
The rail connection allows you to reach interchange hubs for Ticino.
Taxation depends on your status as a long-standing or new cross-border worker.

Key facts

What: Living in Fino Mornasco while working in the Canton of Ticino
When: Regulatory framework in effect since January 1, 2024
Where: Fino Mornasco (Province of Como) and Canton of Ticino
Who: Resident workers with a G permit
Amount: IRPEF tax-free allowance of €10,000 for new cross-border workers

Fino Mornasco is strategically located in the southern outskirts of Como, attracting those who wish to work cross-border while maintaining lower housing costs compared to municipalities immediately adjacent to the border. Anyone planning to live in Fino Mornasco and work in Ticino as a cross-border worker primarily evaluates transport intermodality and distance from main customs checkpoints.

Transport logistics and travel times

The presence of a motorway exit on the A9 Lainate-Como-Chiasso allows you to reach the Brogeda border crossing in about fifteen to twenty minutes under normal traffic conditions. However, during morning peak hours, queues entering the commercial and tourist customs checkpoint can significantly extend travel times to Lugano or Mendrisio. The road alternative includes secondary routes towards smaller crossings in the Como area, which are useful on days of heavy congestion.

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Operational details

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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

Healthcare management requires specific attention immediately after starting employment. Cross-border workers have the right to choose between the Italian national health system (by enrolling in INPS/SSN coverage) and the Swiss mandatory LAMal insurance. Adult deductibles in the Swiss system range from 300 to 2,500 francs per year, a factor to weigh against one’s health conditions and family responsibilities. Before formalizing the move to Fino Mornasco, one must also assess the impact of currency exchange on savings, since daily living expenses in Italy are paid in euros against a salary earned in Swiss francs.

Practical steps for relocation

To organize the move efficiently, it is advisable to follow a structured, sequential process:

Register the new official residence at the Municipality of Fino Mornasco as soon as the rental or purchase contract for the property is available.
Notify the Swiss employer and the competent cantonal migration office of the address update for the adjustment of the G permit.
Consider opening a multi-currency bank account to optimize conversions and monitor market fluctuations.
Formally exercise the right of option regarding health coverage within the deadlines set by cantonal regulations.
Prepare Swiss income documents to fulfill annual declaration obligations with the Italian Revenue Agency.

The combination of a favorable road network towards Brogeda and balanced housing quality makes Fino Mornasco a frequent destination for cross-border workers in the Como area. To accurately assess Swiss social security deductions and calculate real disposable income, compare your payslip parameters using our cross-border tax simulator.

Frequently Asked Questions

What tax exemption is due to those who work in Ticino?: For new frontier workers subject to the New Agreement, a deductible of 10,000 euros applies on work income, while for old frontier workers included in the transitional regime 2024-2033, the exempt fee is 7,500 euros.
How is double taxation of income avoided?: Tax at source is only withheld in Switzerland. In Italy, to avoid double taxation on income produced abroad, the taxpayer declares the salary and benefits from the tax credit by filling in the EC framework of the tax model.
What Swiss social contributions are withheld in paychecks?: The gross includes the AVS/AI/IPG at 5.3%, the AD/AC at 1.1% up to 148,200 francs, the LAINF insurance between 0.7% and 1.5% and the LPP occupational pension with rates between 7% and 18% from the age of 25.
How does health insurance work for those residing in Italy?: The holder of permit G has the right of option: he can choose to remain in the Italian health system or join the Swiss compulsory health insurance LAMal, with deductibles for adults between 300 and 2,500francs per year.