Living in Fino Mornasco and working in Ticino

Context

TL;DR

• Fino Mornasco offers quick access to the A9 motorway towards the Brogeda pass.
• The rail connection makes it possible to reach the interchange nodes for Ticino.
• Taxation depends on the status of old or new cross-border commuter.

Key facts

• What: Living in Fino Mornasco working in the Canton of Ticino
• When: Regulatory framework in force from 1 January 2024
• Where: Fino Mornasco (province of Como) and Canton Ticino
• Who: Resident workers with G permit
• For Article 9 of the Agreement, “old frontier workers” are people who met the tax requirements and worked in Graubünden, Ticino or Valais on 17 July 2023 or during the period from 31 December 2018 through 17 July 2023. Article 9 keeps covered employment income taxable exclusively at source in Switzerland; other workers follow the ordinary regime, with ordinary taxation in Italy, a credit for Swiss tax and Swiss withholding at 80% of the ordinary rates. The €10,000 figure in Article 4 of Italian Law No. 83/2023 is only the income limit referred to in Article 1(175) of Law No. 147/2013; it is not a general allowance for new frontier workers. Sources: ESTV factsheet (Italian) · Agreement, Art. 9 · Law No. 83/2023, Art. 4.

Fino Mornasco is located in a strategic position in the southern area of Como, attracting those who wish to work across the border while maintaining lower real estate costs compared to the municipalities immediately close to the border. Those who plan to live in Fino Mornasco and work in Ticino as a cross-border worker primarily evaluate the intermodality of transport and the distance from the main customs points.

Transport logistics and travel times

The presence of the motorway junction on the A9 Lainate-Como-Chiasso motorway allows you to reach the Brogeda motorway crossing in approximately fifteen to twenty minutes in ordinary traffic conditions. At peak times in the morning, however, the queues at the entrance to the commercial and tourist customs can significantly extend the journey times towards Lugano or Mendrisio. The road alternative includes secondary roads towards the minor passes in the Como area, useful on days of intense congestion.

On the public rail transport front, the city railway station guarantees frequent trips to Como San Giovanni and Brianza. From Como it is possible to board the TILO regional trains headed towards Chiasso, Bellinzona and the rest of the Canton of Ticino. For those looking for a comfortable journey without the stress of queues at customs checkpoints, the train option represents a solid and economically sustainable choice. You can check the status of road flows by consulting the waiting times at borders.

Operational details

From a tax and social security point of view, the worker with G permit must carefully distinguish his position based on the date of hiring. The New Cross-border Workers Agreement, signed on 23 December 2020 and entered into force on 1 January 2024 after Italian ratification with Law 83 of 13 June 2023, introduced differentiated taxation criteria between new and old cross-border workers.

Swiss tax and contribution framework

Old cross-border workers remain taxed only in Switzerland (Art. 9 of the 2020 Agreement). The €10,000 threshold in Article 4 of Italian Law No. 83/2023 applies exclusively to employment income earned continuously and exclusively by Italian residents in a foreign border area or neighbouring country, as referred to in Article 1(175) of Law No. 147/2013; it is neither a general allowance nor an exemption from Swiss withholding tax. Withholding tax on employee income is withheld in Switzerland; Italy applies IRPEF on foreign income, recognizing a tax credit to avoid double taxation, to be indicated in the EC part of the tax return through the Revenue Agency. The Italian-Swiss Convention on double taxation of 9 March 1976 remains the fundamental pillar of bilateral cooperation, remembering that Switzerland is not a member of the European Union nor of the European Economic Area.

Compulsory social contributions weigh on the Swiss gross salary: old age and survivors' insurance AVS/AI/IPG at 5.3% to be paid by the employee, AD/AC unemployment insurance at 1.1% up to a maximum of 148,200 francs, LAINF non-professional accident insurance (between 0.7% and 1.5%) and the LPP pension fund, with rates varying between 7% and 18% based on age group starting from 25 years. The Italian IRPEF brackets are then applied according to the rates of 23% up to 28,000 euros, 33% between 28,001 and 50,000 euros, and 43% for the excess amount. Check your income impact with our net salary calculator.

Useful tools for your case

To conveniently check your scenario within/beyond 20 km, use the net salary calculator and tax return guide.

Key points

Healthcare management requires specific attention immediately after the start of the employment relationship. Cross-border workers have the right to choose between the Italian national health system (with registration for INPS/SSN protection) and the compulsory Swiss insurance KVG. The deductibles for adults in the Swiss system vary from 300 to 2,500 francs per year, an element to be weighed in relation to one's health conditions and family burden. Before formalizing the move to Fino Mornasco, it is also necessary to evaluate the impact of the currency exchange on savings, given that daily living expenses in Italy are paid in euros against a salary received in Swiss francs.

Practical steps for transferring

To organize the transfer efficiently, it is advisable to follow a path structured in sequential steps:

• Register the new registered residence with the Municipality of Fino Mornasco as soon as the rental or purchase contract for the property is available.
• Communicate the update of the address to the Swiss employer and to the cantonal migration office responsible for the adaptation of the G permit.
• Consider opening a multicurrency bank account to optimize conversions and monitor market fluctuations.
• Formally exercise the right of option relating to health coverage within the deadlines established by cantonal regulations.
• Prepare the Swiss income documents to fulfill the annual declaration obligations with the Revenue Agency.

The combination of a favorable road network towards Brogeda and a balanced housing quality makes Fino Mornasco a frequent destination for cross-border workers from the Como area. To accurately evaluate Swiss social security withholdings and calculate your real disposable income, compare the parameters of your pay slip using our simulatore fiscale frontalieri.